From eb7f96efbbcedd0f840a7685599cf5344aff1e8b Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 21 May 2014 13:24:39 +0200
Subject: [PATCH 001/121] --addons-path not required anymore

---
 openerpcommand/common.py | 3 +--
 1 file changed, 1 insertion(+), 2 deletions(-)

diff --git a/openerpcommand/common.py b/openerpcommand/common.py
index 7572bb4efa6..48d1c16eae4 100644
--- a/openerpcommand/common.py
+++ b/openerpcommand/common.py
@@ -14,8 +14,7 @@ def add_addons_argument(parser):
     Add a common --addons argument to a parser.
     """
     parser.add_argument('--addons', metavar='ADDONS',
-        **required_or_default('ADDONS',
-                              'colon-separated list of paths to addons'))
+        help='colon-separated list of paths to addons')
 def set_addons(args):
     """
     Turn args.addons into a list instead of a column-separated strings.

From df35de22b80df3a1e57dd38e44dc69de82ef4e50 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 21 May 2014 15:53:16 +0200
Subject: [PATCH 002/121] Disable logging during commands discovery

---
 openerp/cli/__init__.py | 2 ++
 1 file changed, 2 insertions(+)

diff --git a/openerp/cli/__init__.py b/openerp/cli/__init__.py
index 27428369cbc..574898b1e24 100644
--- a/openerp/cli/__init__.py
+++ b/openerp/cli/__init__.py
@@ -47,6 +47,7 @@ def main():
 
     # Subcommand discovery
     if len(args) and not args[0].startswith("-"):
+        logging.disable(logging.CRITICAL)
         for m in module.get_modules():
             m = 'openerp.addons.' + m
             __import__(m)
@@ -54,6 +55,7 @@ def main():
             #except Exception, e:
             #    raise
             #    print e
+        logging.disable(logging.NOTSET)
         command = args[0]
         args = args[1:]
 

From f96a03247b371c4d2e9317a46d645a4b66e2f1fa Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?Ana=C3=ABl=20Closson?= <acl@odoo.com>
Date: Thu, 22 May 2014 09:26:40 +0200
Subject: [PATCH 003/121] [FIX] stock: auto_validate move not set to done when
 multiple parent move set to done at the same time - opw 607970

---
 addons/stock/stock.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/stock/stock.py b/addons/stock/stock.py
index d2d5ba3fab1..64a43852ad4 100644
--- a/addons/stock/stock.py
+++ b/addons/stock/stock.py
@@ -2413,7 +2413,7 @@ class stock_move(osv.osv):
                 # Downstream move should only be triggered if this move is the last pending upstream move
                 other_upstream_move_ids = self.search(cr, uid, [('id','!=',move.id),('state','not in',['done','cancel']),
                                             ('move_dest_id','=',move.move_dest_id.id)], context=context)
-                if not other_upstream_move_ids:
+                if not set(other_upstream_move_ids) - set(move_ids):
                     self.write(cr, uid, [move.id], {'move_history_ids': [(4, move.move_dest_id.id)]})
                     if move.move_dest_id.state in ('waiting', 'confirmed'):
                         self.force_assign(cr, uid, [move.move_dest_id.id], context=context)

From 6b16b79e8d1b612718f6e85aebe176d97abdfabb Mon Sep 17 00:00:00 2001
From: Yogesh Parekh <ypa@openerp.com>
Date: Thu, 22 May 2014 15:47:45 +0530
Subject: [PATCH 004/121] Add div tag and oe_padding class to display the
 question

---
 addons/base_import/static/src/xml/import.xml | 3 ++-
 1 file changed, 2 insertions(+), 1 deletion(-)

diff --git a/addons/base_import/static/src/xml/import.xml b/addons/base_import/static/src/xml/import.xml
index 953beca8d9f..0295828cb7f 100644
--- a/addons/base_import/static/src/xml/import.xml
+++ b/addons/base_import/static/src/xml/import.xml
@@ -73,7 +73,8 @@
 
                 <div class="oe_import_error_report"></div>
                 <table class="oe_import_grid" />
-
+            </div>
+            <div class="oe_padding">
                 <h2>Frequently Asked Questions</h2>
 
                 <dl>

From 996abd3baf7c5ea9af5b31c7487ec4f397bc00c8 Mon Sep 17 00:00:00 2001
From: neps1192 <neps1192@gmail.com>
Date: Tue, 27 May 2014 11:06:18 +0300
Subject: [PATCH 005/121] Before 2005 TRL

http://en.wikipedia.org/wiki/Turkish_lira
---
 addons/l10n_tr/account_chart_template.xml | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/l10n_tr/account_chart_template.xml b/addons/l10n_tr/account_chart_template.xml
index a15af467932..60853ff7127 100644
--- a/addons/l10n_tr/account_chart_template.xml
+++ b/addons/l10n_tr/account_chart_template.xml
@@ -12,7 +12,7 @@
             <field name="property_account_payable" ref="tr320"/>
             <field name="property_account_expense_categ" ref="tr150"/>
             <field name="property_account_income_categ" ref="tr600"/>
-            <field name="currency_id" ref="base.TRL"/>
+            <field name="currency_id" ref="base.TRY"/>
         </record>
 
 

From dec81728667c55df6189c36a2dfa3e748dfef89e Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Tue, 27 May 2014 14:22:28 +0200
Subject: [PATCH 006/121] [ADD] odoo deploy

---
 .../bin/oe_module_deploy.py                   | 86 -----------------
 openerp/cli/__init__.py                       |  1 +
 openerp/cli/deploy.py                         | 92 +++++++++++++++++++
 3 files changed, 93 insertions(+), 86 deletions(-)
 delete mode 100755 addons/base_import_module/bin/oe_module_deploy.py
 create mode 100644 openerp/cli/deploy.py

diff --git a/addons/base_import_module/bin/oe_module_deploy.py b/addons/base_import_module/bin/oe_module_deploy.py
deleted file mode 100755
index 2412382cba5..00000000000
--- a/addons/base_import_module/bin/oe_module_deploy.py
+++ /dev/null
@@ -1,86 +0,0 @@
-#!/usr/bin/env python
-import argparse
-import os
-import sys
-import tempfile
-import zipfile
-
-
-try:
-    import requests
-except ImportError:
-    # no multipart encoding in stdlib and this script is temporary
-    sys.exit("This script requires the 'requests' module. ( pip install requests )")
-
-session = requests.session()
-
-def deploy_module(module_path, url, login, password, db=''):
-    url = url.rstrip('/')
-    authenticate(url, login, password, db)
-    module_file = zip_module(module_path)
-    try:
-        return upload_module(url, module_file)
-    finally:
-        os.remove(module_file)
-
-def upload_module(server, module_file):
-    print("Uploading module file...")
-    url = server + '/base_import_module/upload'
-    files = dict(mod_file=open(module_file, 'rb'))
-    res = session.post(url, files=files)
-    if res.status_code != 200:
-        raise Exception("Could not authenticate on server '%s'" % server)
-    return res.text
-
-def authenticate(server, login, password, db=''):
-    print("Authenticating on server '%s' ..." % server)
-
-    # Fixate session with a given db if any
-    session.get(server + '/web/login', params=dict(db=db))
-
-    args = dict(login=login, password=password, db=db)
-    res = session.post(server + '/base_import_module/login', args)
-    if res.status_code == 404:
-        raise Exception("The server '%s' does not have the 'base_import_module' installed." % server)
-    elif res.status_code != 200:
-        raise Exception(res.text)
-
-def zip_module(path):
-    path = os.path.abspath(path)
-    if not os.path.isdir(path):
-        raise Exception("Could not find module directory '%s'" % path)
-    container, module_name = os.path.split(path)
-    temp = tempfile.mktemp(suffix='.zip')
-    try:
-        print("Zipping module directory...")
-        with zipfile.ZipFile(temp, 'w') as zfile:
-            for root, dirs, files in os.walk(path):
-                for file in files:
-                    file_path = os.path.join(root, file)
-                    zfile.write(file_path, file_path.split(container).pop())
-            return temp
-    except Exception:
-        os.remove(temp)
-        raise
-
-if __name__ == '__main__':
-    parser = argparse.ArgumentParser(description='Deploy a module on an OpenERP server.')
-    parser.add_argument('path', help="Path of the module to deploy")
-    parser.add_argument('--url', dest='url', help='Url of the server (default=http://localhost:8069)', default="http://localhost:8069")
-    parser.add_argument('--db', dest='db', help='Database to use if server does not use db-filter.')
-    parser.add_argument('--login', dest='login', default="admin", help='Login (default=admin)')
-    parser.add_argument('--password', dest='password', default="admin", help='Password (default=admin)')
-    parser.add_argument('--no-ssl-check', dest='no_ssl_check', action='store_true', help='Do not check ssl cert')
-    if len(sys.argv) == 1:
-        sys.exit(parser.print_help())
-
-    args = parser.parse_args()
-
-    if args.no_ssl_check:
-        session.verify = False
-
-    try:
-        result = deploy_module(args.path, args.url, args.login, args.password, args.db)
-        print(result)
-    except Exception, e:
-        sys.exit("ERROR: %s" % e)
diff --git a/openerp/cli/__init__.py b/openerp/cli/__init__.py
index 574898b1e24..71e2ae88b6c 100644
--- a/openerp/cli/__init__.py
+++ b/openerp/cli/__init__.py
@@ -31,6 +31,7 @@ class Help(Command):
             print "    %s" % k
 
 import server
+import deploy
 
 def main():
     args = sys.argv[1:]
diff --git a/openerp/cli/deploy.py b/openerp/cli/deploy.py
new file mode 100644
index 00000000000..079099a406f
--- /dev/null
+++ b/openerp/cli/deploy.py
@@ -0,0 +1,92 @@
+#!/usr/bin/env python
+# -*- coding: utf-8 -*-
+import argparse
+import os
+import requests
+import sys
+import tempfile
+import zipfile
+
+from . import Command
+
+class Deploy(Command):
+    """Deploy a module on an Odoo instance"""
+    def __init__(self):
+        super(Deploy, self).__init__()
+        self.session = requests.session()
+
+    def deploy_module(self, module_path, url, login, password, db=''):
+        url = url.rstrip('/')
+        self.authenticate(url, login, password, db)
+        module_file = self.zip_module(module_path)
+        try:
+            return self.upload_module(url, module_file)
+        finally:
+            os.remove(module_file)
+
+    def upload_module(self, server, module_file):
+        print("Uploading module file...")
+        url = server + '/base_import_module/upload'
+        files = dict(mod_file=open(module_file, 'rb'))
+        res = self.session.post(url, files=files)
+        if res.status_code != 200:
+            raise Exception("Could not authenticate on server '%s'" % server)
+        return res.text
+
+    def authenticate(self, server, login, password, db=''):
+        print("Authenticating on server '%s' ..." % server)
+
+        # Fixate session with a given db if any
+        self.session.get(server + '/web/login', params=dict(db=db))
+
+        args = dict(login=login, password=password, db=db)
+        res = self.session.post(server + '/base_import_module/login', args)
+        if res.status_code == 404:
+            raise Exception("The server '%s' does not have the 'base_import_module' installed." % server)
+        elif res.status_code != 200:
+            raise Exception(res.text)
+
+    def zip_module(self, path):
+        path = os.path.abspath(path)
+        if not os.path.isdir(path):
+            raise Exception("Could not find module directory '%s'" % path)
+        container, module_name = os.path.split(path)
+        temp = tempfile.mktemp(suffix='.zip')
+        try:
+            print("Zipping module directory...")
+            with zipfile.ZipFile(temp, 'w') as zfile:
+                for root, dirs, files in os.walk(path):
+                    for file in files:
+                        file_path = os.path.join(root, file)
+                        zfile.write(file_path, file_path.split(container).pop())
+                return temp
+        except Exception:
+            os.remove(temp)
+            raise
+
+    def run(self, args):
+        parser = argparse.ArgumentParser(
+            prog="%s deploy" % sys.argv[0].split(os.path.sep)[-1],
+            description='Deploy a module on an Odoo server.'
+        )
+        parser.add_argument('path', help="Path of the module to deploy")
+        parser.add_argument('url', nargs='?', help='Url of the server (default=http://localhost:8069)', default="http://localhost:8069")
+        parser.add_argument('--db', dest='db', help='Database to use if server does not use db-filter.')
+        parser.add_argument('--login', dest='login', default="admin", help='Login (default=admin)')
+        parser.add_argument('--password', dest='password', default="admin", help='Password (default=admin)')
+        parser.add_argument('--no-ssl-check', dest='no_ssl_check', action='store_true', help='Do not check ssl cert')
+        if not args:
+            sys.exit(parser.print_help())
+
+        args = parser.parse_args(args=args)
+
+        if args.no_ssl_check:
+            self.session.verify = False
+
+        try:
+            if not args.url.startswith('http://'):
+                args.url = 'https://%s' % args.url
+            result = self.deploy_module(args.path, args.url, args.login, args.password, args.db)
+            print(result)
+        except Exception, e:
+            sys.exit("ERROR: %s" % e)

From 3458eb3ef7f65d8977589fbe68c9581e9b5a847d Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Tue, 27 May 2014 17:07:40 +0200
Subject: [PATCH 007/121] Add docstring to help command

---
 openerp/cli/__init__.py | 6 +++++-
 openerp/cli/server.py   | 1 +
 2 files changed, 6 insertions(+), 1 deletion(-)

diff --git a/openerp/cli/__init__.py b/openerp/cli/__init__.py
index 71e2ae88b6c..2f9caad3ba6 100644
--- a/openerp/cli/__init__.py
+++ b/openerp/cli/__init__.py
@@ -1,5 +1,6 @@
 import logging
 import sys
+import os
 
 import openerp
 from openerp import tools
@@ -25,10 +26,13 @@ class Command(object):
         pass
 
 class Help(Command):
+    """Display the list of available commands"""
     def run(self, args):
         print "Available commands:\n"
+        padding = max([len(k) for k in commands.keys()]) + 2
         for k, v in commands.items():
-            print "    %s" % k
+            print "    %s%s" % (k.ljust(padding, ' '), v.__doc__ or '')
+        print "\nUse '%s <command> --help' for individual command help." % sys.argv[0].split(os.path.sep)[-1]
 
 import server
 import deploy
diff --git a/openerp/cli/server.py b/openerp/cli/server.py
index 5d731a9ad41..70602634efc 100644
--- a/openerp/cli/server.py
+++ b/openerp/cli/server.py
@@ -169,6 +169,7 @@ def main(args):
     sys.exit(rc)
 
 class Server(Command):
+    """Start the odoo server (default command)"""
     def run(self, args):
         main(args)
 

From 41c5ceb8ebb95c1b4e98d8dd1f12b8e547a24b1d Mon Sep 17 00:00:00 2001
From: Martin Trigaux <mat@openerp.com>
Date: Tue, 27 May 2014 17:56:30 +0200
Subject: [PATCH 008/121] [FIX] stock: clean previous commit

---
 addons/stock/stock.py | 4 ++--
 1 file changed, 2 insertions(+), 2 deletions(-)

diff --git a/addons/stock/stock.py b/addons/stock/stock.py
index 64a43852ad4..4c45de266d7 100644
--- a/addons/stock/stock.py
+++ b/addons/stock/stock.py
@@ -2411,9 +2411,9 @@ class stock_move(osv.osv):
                 picking_ids.append(move.picking_id.id)
             if move.move_dest_id.id and (move.state != 'done'):
                 # Downstream move should only be triggered if this move is the last pending upstream move
-                other_upstream_move_ids = self.search(cr, uid, [('id','!=',move.id),('state','not in',['done','cancel']),
+                other_upstream_move_ids = self.search(cr, uid, [('id','not in',move_ids),('state','not in',['done','cancel']),
                                             ('move_dest_id','=',move.move_dest_id.id)], context=context)
-                if not set(other_upstream_move_ids) - set(move_ids):
+                if not other_upstream_move_ids:
                     self.write(cr, uid, [move.id], {'move_history_ids': [(4, move.move_dest_id.id)]})
                     if move.move_dest_id.state in ('waiting', 'confirmed'):
                         self.force_assign(cr, uid, [move.move_dest_id.id], context=context)

From 397784cef0dc481cb75c122e693755f87a82423c Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 28 May 2014 09:25:31 +0200
Subject: [PATCH 009/121] reuse cls.__doc__ for deploy command

---
 openerp/cli/deploy.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/openerp/cli/deploy.py b/openerp/cli/deploy.py
index 079099a406f..fddfcf7ec4d 100644
--- a/openerp/cli/deploy.py
+++ b/openerp/cli/deploy.py
@@ -67,7 +67,7 @@ class Deploy(Command):
     def run(self, args):
         parser = argparse.ArgumentParser(
             prog="%s deploy" % sys.argv[0].split(os.path.sep)[-1],
-            description='Deploy a module on an Odoo server.'
+            description=self.__doc__
         )
         parser.add_argument('path', help="Path of the module to deploy")
         parser.add_argument('url', nargs='?', help='Url of the server (default=http://localhost:8069)', default="http://localhost:8069")

From ac0b9d066caeee2737d29415b852d27cf7fff0a0 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 28 May 2014 11:29:54 +0200
Subject: [PATCH 010/121] Added odoo.py command

---
 odoo.py | 7 +++++++
 1 file changed, 7 insertions(+)
 create mode 100755 odoo.py

diff --git a/odoo.py b/odoo.py
new file mode 100755
index 00000000000..b9ff496c293
--- /dev/null
+++ b/odoo.py
@@ -0,0 +1,7 @@
+#!/usr/bin/env python
+import openerp
+
+if __name__ == "__main__":
+    openerp.cli.main()
+
+# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:

From ba85b80f32700c8367528a12f8923f7045916818 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 28 May 2014 11:31:00 +0200
Subject: [PATCH 011/121] Basic scaffolding

---
 openerp/cli/__init__.py                     |   1 +
 openerp/cli/scaffold.py                     | 106 ++++++++++++++++++++
 openerp/cli/scaffold/__init__.jinja2        |   4 +
 openerp/cli/scaffold/__openerp__.jinja2     |  26 +++++
 openerp/cli/scaffold/controllers.jinja2     |   9 ++
 openerp/cli/scaffold/ir.model.access.jinja2 |   6 ++
 openerp/cli/scaffold/models.jinja2          |   9 ++
 7 files changed, 161 insertions(+)
 create mode 100644 openerp/cli/scaffold.py
 create mode 100644 openerp/cli/scaffold/__init__.jinja2
 create mode 100644 openerp/cli/scaffold/__openerp__.jinja2
 create mode 100644 openerp/cli/scaffold/controllers.jinja2
 create mode 100644 openerp/cli/scaffold/ir.model.access.jinja2
 create mode 100644 openerp/cli/scaffold/models.jinja2

diff --git a/openerp/cli/__init__.py b/openerp/cli/__init__.py
index 2f9caad3ba6..44141625121 100644
--- a/openerp/cli/__init__.py
+++ b/openerp/cli/__init__.py
@@ -36,6 +36,7 @@ class Help(Command):
 
 import server
 import deploy
+import scaffold
 
 def main():
     args = sys.argv[1:]
diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
new file mode 100644
index 00000000000..4d9304c6e9e
--- /dev/null
+++ b/openerp/cli/scaffold.py
@@ -0,0 +1,106 @@
+#!/usr/bin/env python
+# -*- coding: utf-8 -*-
+import argparse
+import functools
+import keyword
+import os
+import re
+import sys
+
+import jinja2
+
+from . import Command
+
+class Scaffold(Command):
+    "Generate an Odoo module skeleton."
+
+    def __init__(self):
+        super(Scaffold, self).__init__()
+        env = jinja2.Environment(loader=jinja2.PackageLoader(
+            'openerp.cli', 'scaffold'))
+        env.filters['snake'] = snake
+        self.env = env
+
+    def scaffold(self, args):
+        # TODO: make this function callable even if the module already
+        #       exists. (update mode for scaffolding)
+        from pudb import set_trace;set_trace() ############################## Breakpoint ##############################
+        args.dependency = 'base'
+        if args.web:
+            args.dependency = 'web'
+        elif args.theme:
+            args.dependency = 'website'
+        dest = os.path.abspath(os.path.expanduser(args.dest))
+
+        module_name = snake(args.module)
+        module = functools.partial(os.path.join, dest, module_name)
+
+        if os.path.exists(module()):
+            message = "The path `%s` already exists." % module()
+            die(message)
+
+        self.dump('__openerp__.jinja2', module('__openerp__.py'), config=args)
+        self.dump('__init__.jinja2', module('__init__.py'), modules=[
+            args.controller and 'controllers',
+            args.model and 'models'
+        ])
+        self.dump('ir.model.access.jinja2', module('security', 'ir.model.access.csv'), config=args)
+
+
+    def dump(self, template, dest, **kwargs):
+        outdir = os.path.dirname(dest)
+        if not os.path.exists(outdir):
+            os.makedirs(outdir)
+        self.env.get_template(template).stream(**kwargs).dump(dest)
+        # add trailing newline which jinja removes
+        with open(dest, 'a') as f:
+            f.write('\n')
+
+    def run(self, args):
+        parser = argparse.ArgumentParser(
+            prog="%s scaffold" % sys.argv[0].split(os.path.sep)[-1],
+            description=self.__doc__
+        )
+        parser.add_argument('module', help="Name of the module to generate")
+        parser.add_argument('dest', nargs='?', help='Directory where the module should be created (default to current directory)', default=".")
+
+
+        if not args:
+            sys.exit(parser.print_help())
+
+        args = parser.parse_args(args=args)
+
+        self.scaffold(args)
+
+def snake(s):
+    """ snake cases ``s``
+
+    :param str s:
+    :return: str
+    """
+    # insert a space before each uppercase character preceded by a
+    # non-uppercase letter
+    s = re.sub(r'(?<=[^A-Z])\B([A-Z])', r' \1', s)
+    # lowercase everything, split on whitespace and join
+    return '_'.join(s.lower().split())
+
+def identifier(s):
+    if keyword.iskeyword(s):
+        die("%s is a Python keyword and can not be used as a name" % s)
+    if not re.match('[A-Za-z_][A-Za-z0-9_]*', s):
+        die("%s is not a valid Python identifier" % s)
+    return s
+
+def directory(p):
+    expanded = os.path.abspath(
+        os.path.expanduser(
+            os.path.expandvars(p)))
+    if not os.path.exists(expanded):
+        os.makedirs(expanded)
+    if not os.path.isdir(expanded):
+        die("%s exists but is not a directory" % p)
+    return expanded
+
+def die(message, code=1):
+    print >>sys.stderr, message
+    sys.exit(code)
diff --git a/openerp/cli/scaffold/__init__.jinja2 b/openerp/cli/scaffold/__init__.jinja2
new file mode 100644
index 00000000000..0124cdd2d93
--- /dev/null
+++ b/openerp/cli/scaffold/__init__.jinja2
@@ -0,0 +1,4 @@
+# -*- coding: utf-8 -*-
+{% for module in modules if module -%}
+import {{ module }}
+{% endfor %}
diff --git a/openerp/cli/scaffold/__openerp__.jinja2 b/openerp/cli/scaffold/__openerp__.jinja2
new file mode 100644
index 00000000000..0dbd6f83fbc
--- /dev/null
+++ b/openerp/cli/scaffold/__openerp__.jinja2
@@ -0,0 +1,26 @@
+# -*- coding: utf-8 -*-
+{
+    'name': "{{ config.module }}",
+    # short description, used as subtitles on modules listings
+    'summary': """
+        Short (1 phrase/line) summary of the module's purpose, used as
+        subtitle on modules listing or apps.openerp.com""",
+    # long description of module purpose
+    'description': """
+    """,
+    # Who you are
+    'author': "Acme Corp.",
+    'website': "http://www.example.com",
+
+    # categories can be used to filter modules in modules listing
+    'category': 'Uncategorized',
+    'version': '0.1',
+
+    # any module necessary for this one to work correctly
+    'depends': ['{{ config.dependency }}'],
+    'data': [
+        {{- "'security/ir.model.access.csv'" if config.model -}}
+    ],
+    'tests': [
+    ],
+}
diff --git a/openerp/cli/scaffold/controllers.jinja2 b/openerp/cli/scaffold/controllers.jinja2
new file mode 100644
index 00000000000..3cc47365d40
--- /dev/null
+++ b/openerp/cli/scaffold/controllers.jinja2
@@ -0,0 +1,9 @@
+# -*- coding: utf-8 -*-
+
+from openerp import http
+from openerp.addons.web.controllers import main
+
+class {{ config.controller }}(main.Home):
+    @http.route('/', auth='none')
+    def index(self):
+        return "Hello, world!"
diff --git a/openerp/cli/scaffold/ir.model.access.jinja2 b/openerp/cli/scaffold/ir.model.access.jinja2
new file mode 100644
index 00000000000..e5e2fb35fe7
--- /dev/null
+++ b/openerp/cli/scaffold/ir.model.access.jinja2
@@ -0,0 +1,6 @@
+id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink
+{% if config.model -%}
+access_{{ config.module|snake }}_{{ config.model|snake }},{{- '' -}}
+access_{{ config.module|snake }}_{{ config.model|snake }},{{- '' -}}
+model_{{ config.module|snake }}_{{ config.model|snake }},,1,0,0,0
+{%- endif %}
diff --git a/openerp/cli/scaffold/models.jinja2 b/openerp/cli/scaffold/models.jinja2
new file mode 100644
index 00000000000..878bf9be4f6
--- /dev/null
+++ b/openerp/cli/scaffold/models.jinja2
@@ -0,0 +1,9 @@
+# -*- coding: utf-8 -*-
+from openerp.osv import orm, fields
+
+class {{ config.model }}(orm.Model):
+    _name = "{{ config.module|snake }}.{{ config.model|snake }}"
+
+    _columns = {
+        'name': fields.char(),
+    }

From ce764477e660dd49b1de1737ac0faa5c95bdc117 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 28 May 2014 17:10:56 +0200
Subject: [PATCH 012/121] [WIP] models and controllers for scaffolding

---
 openerp/cli/scaffold.py                 | 92 ++++++++++++++++++-------
 openerp/cli/scaffold/__init__.jinja2    |  3 +-
 openerp/cli/scaffold/__openerp__.jinja2 | 26 ++++---
 openerp/cli/scaffold/controllers.jinja2 |  8 ++-
 4 files changed, 92 insertions(+), 37 deletions(-)

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index 4d9304c6e9e..9e24156b792 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -20,32 +20,69 @@ class Scaffold(Command):
             'openerp.cli', 'scaffold'))
         env.filters['snake'] = snake
         self.env = env
+        self.manifest = '__openerp__'
 
     def scaffold(self, args):
-        # TODO: make this function callable even if the module already
-        #       exists. (update mode for scaffolding)
-        from pudb import set_trace;set_trace() ############################## Breakpoint ##############################
         args.dependency = 'base'
-        if args.web:
-            args.dependency = 'web'
-        elif args.theme:
-            args.dependency = 'website'
-        dest = os.path.abspath(os.path.expanduser(args.dest))
+        # TODO: update dependencies according to --web and --theme
+        # if args.web:
+        #     args.dependency = 'web'
+        # elif args.theme:
+        #     args.dependency = 'website'
 
-        module_name = snake(args.module)
-        module = functools.partial(os.path.join, dest, module_name)
+        dest = directory(args.dest)
+        if args.init:
+            module_name = snake(args.init)
+            module = functools.partial(os.path.join, dest, module_name)
+            if os.path.exists(module()):
+                die("Can't initialize module in `%s`: Directory already exists." % module())
+        else:
+            module_name = dest.split(os.path.sep)[-1]
+            # find the module's root directory
+            while not os.path.exists(os.path.join(dest, '%s.py' % self.manifest)):
+                new_dest = os.path.abspath(os.path.join(dest, os.pardir))
+                if dest == new_dest:
+                    die("Can't find module directory. Please `cd` to it's path or use --dest")
+                module_name = dest.split(os.path.sep)[-1]
+                dest = new_dest
+            module = functools.partial(os.path.join, dest)
+        args.module = module_name
 
-        if os.path.exists(module()):
-            message = "The path `%s` already exists." % module()
-            die(message)
+        if args.init:
+            self.dump('%s.jinja2' % self.manifest, module('%s.py' % self.manifest), config=args)
 
-        self.dump('__openerp__.jinja2', module('__openerp__.py'), config=args)
-        self.dump('__init__.jinja2', module('__init__.py'), modules=[
-            args.controller and 'controllers',
-            args.model and 'models'
-        ])
-        self.dump('ir.model.access.jinja2', module('security', 'ir.model.access.csv'), config=args)
+        if args.model:
+            model_module = snake(args.model)
+            model_file = module('models', '%s.py' % model_module)
+            if os.path.exists(model_file):
+                die("Model `%s` already exists !" % model_file)
+            self.add_init_import(module('__init__.py'), 'models')
+            self.add_init_import(module('models', '__init__.py'), model_module)
+            self.dump('models.jinja2', model_file, config=args)
 
+        if args.controller:
+            controller_module = snake(args.controller)
+            controller_file = module('controllers', '%s.py' % controller_module)
+            if os.path.exists(controller_file):
+                die("Controller `%s` already exists !" % controller_file)
+            self.add_init_import(module('__init__.py'), 'controllers')
+            self.add_init_import(module('controllers', '__init__.py'), controller_module)
+            self.dump('controllers.jinja2', module('controllers', controller_file), config=args)
+
+        # self.dump('ir.model.access.jinja2', module('security', 'ir.model.access.csv'), config=args)
+        return
+
+    def add_init_import(self, path, module):
+        if not os.path.exists(path):
+            self.dump('__init__.jinja2', path, modules=[module])
+        else:
+            with open(path, "r") as f:
+                lines = f.readlines()
+                # TODO: regex
+                if ('import %s' % module) in lines:
+                    return
+            with open(path, "a") as f:
+                f.write('\nimport %s' % module)
 
     def dump(self, template, dest, **kwargs):
         outdir = os.path.dirname(dest)
@@ -61,15 +98,24 @@ class Scaffold(Command):
             prog="%s scaffold" % sys.argv[0].split(os.path.sep)[-1],
             description=self.__doc__
         )
-        parser.add_argument('module', help="Name of the module to generate")
-        parser.add_argument('dest', nargs='?', help='Directory where the module should be created (default to current directory)', default=".")
+        parser.add_argument('--init', type=identifier, help='Initialize a new Odoo module')
 
+        parser.add_argument('--dest', default=".",
+            help='Directory where the module should be created/updated (default to current directory)')
+
+        parser.add_argument('--model', type=identifier, help="Name of the model to add")
+
+        parser.add_argument('--controller', type=identifier, help="Name of the controller to add")
+
+        parser.add_argument('--web', action='store_true', default=False,
+                         help="Generate structure for a webclient module")
+
+        parser.add_argument('--theme', action='store_true', default=False,
+                         help="Generate structure for a Website theme")
 
         if not args:
             sys.exit(parser.print_help())
-
         args = parser.parse_args(args=args)
-
         self.scaffold(args)
 
 def snake(s):
diff --git a/openerp/cli/scaffold/__init__.jinja2 b/openerp/cli/scaffold/__init__.jinja2
index 0124cdd2d93..7a45c970f2c 100644
--- a/openerp/cli/scaffold/__init__.jinja2
+++ b/openerp/cli/scaffold/__init__.jinja2
@@ -1,4 +1,3 @@
 # -*- coding: utf-8 -*-
 {% for module in modules if module -%}
-import {{ module }}
-{% endfor %}
+import {{ module }}{% endfor %}
diff --git a/openerp/cli/scaffold/__openerp__.jinja2 b/openerp/cli/scaffold/__openerp__.jinja2
index 0dbd6f83fbc..c8bd331d063 100644
--- a/openerp/cli/scaffold/__openerp__.jinja2
+++ b/openerp/cli/scaffold/__openerp__.jinja2
@@ -1,26 +1,32 @@
 # -*- coding: utf-8 -*-
 {
     'name': "{{ config.module }}",
-    # short description, used as subtitles on modules listings
+
     'summary': """
         Short (1 phrase/line) summary of the module's purpose, used as
         subtitle on modules listing or apps.openerp.com""",
-    # long description of module purpose
-    'description': """
-    """,
-    # Who you are
-    'author': "Acme Corp.",
-    'website': "http://www.example.com",
 
-    # categories can be used to filter modules in modules listing
+    'description': """
+        Long description of module's purpose
+    """,
+
+    'author': "Your Company",
+    'website': "http://www.yourcompany.com",
+
+    # Categories can be used to filter modules in modules listing
+    # Check <odoo>/addons/base/module/module_data.xml of the full list
     'category': 'Uncategorized',
     'version': '0.1',
 
     # any module necessary for this one to work correctly
-    'depends': ['{{ config.dependency }}'],
+    'depends': ['base'],
     'data': [
-        {{- "'security/ir.model.access.csv'" if config.model -}}
+        # {{- "'security/ir.model.access.csv'" if config.model -}}
     ],
+
+    'demo': [
+    ],
+
     'tests': [
     ],
 }
diff --git a/openerp/cli/scaffold/controllers.jinja2 b/openerp/cli/scaffold/controllers.jinja2
index 3cc47365d40..db08e62c375 100644
--- a/openerp/cli/scaffold/controllers.jinja2
+++ b/openerp/cli/scaffold/controllers.jinja2
@@ -1,9 +1,13 @@
 # -*- coding: utf-8 -*-
-
 from openerp import http
 from openerp.addons.web.controllers import main
 
 class {{ config.controller }}(main.Home):
-    @http.route('/', auth='none')
+    @http.route('/{{ config.module }}/{{ config.controller }}', auth='public')
     def index(self):
         return "Hello, world!"
+{% if config.model %}
+    @http.route('/{{ config.module }}/{{ config.controller }}/{{ config.model }}/<model("{{ config.module }}.{{ config.model }}"):{{ config.model }}>'], type='http', auth='public')
+    def {{ config.model }}(self, {{ config.model }}, **kw):
+        return "Hello, %r!" % {{ config.model }}
+{% endif %}

From 65d7cc524d9f3a5dc833cb483ccaaf86fab4819d Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Wed, 28 May 2014 18:00:11 +0200
Subject: [PATCH 013/121] [FIX] purchase: Do not allow to delete a purchase
 order line which is validated

This restriction behavior copied from the sale.order model
Moreover, the purchase.order lines state were not set to cancel when the purchase order was cancelled.
This is now the case, this behavior is also coped from the sale.order model
When the purchase order is reset to draft, we also reset the order lines state to draft
---
 addons/purchase/purchase.py | 6 ++++++
 1 file changed, 6 insertions(+)

diff --git a/addons/purchase/purchase.py b/addons/purchase/purchase.py
index 6767f9185ac..d258eee7431 100644
--- a/addons/purchase/purchase.py
+++ b/addons/purchase/purchase.py
@@ -499,6 +499,8 @@ class purchase_order(osv.osv):
         if not len(ids):
             return False
         self.write(cr, uid, ids, {'state':'draft','shipped':0})
+        for purchase in self.browse(cr, uid, ids, context=context):
+            self.pool['purchase.order.line'].write(cr, uid, [l.id for l in  purchase.order_line], {'state': 'draft'})
         wf_service = netsvc.LocalService("workflow")
         for p_id in ids:
             # Deleting the existing instance of workflow for PO
@@ -596,6 +598,8 @@ class purchase_order(osv.osv):
                         _('You must first cancel all receptions related to this purchase order.'))
                 if inv:
                     wf_service.trg_validate(uid, 'account.invoice', inv.id, 'invoice_cancel', cr)
+            self.pool['purchase.order.line'].write(cr, uid, [l.id for l in  purchase.order_line],
+                    {'state': 'cancel'})
         self.write(cr,uid,ids,{'state':'cancel'})
 
         for (id, name) in self.name_get(cr, uid, ids):
@@ -901,6 +905,8 @@ class purchase_order_line(osv.osv):
     def unlink(self, cr, uid, ids, context=None):
         procurement_ids_to_cancel = []
         for line in self.browse(cr, uid, ids, context=context):
+            if line.state not in ['draft', 'cancel']:
+                raise osv.except_osv(_('Invalid Action!'), _('Cannot delete a purchase order line which is in state \'%s\'.') %(line.state,))
             if line.move_dest_id:
                 procurement_ids_to_cancel.extend(procurement.id for procurement in line.move_dest_id.procurements)
         if procurement_ids_to_cancel:

From 3f6f43214ff363e3f39160828ca4e6dfa80128dd Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Wed, 28 May 2014 18:17:33 +0200
Subject: [PATCH 014/121] [FIX] replace .bzrignore by .gitignore, as we are now
 working with git

---
 .bzrignore | 21 ---------------------
 .gitignore | 30 ++++++++++++++++++++++++++++++
 2 files changed, 30 insertions(+), 21 deletions(-)
 delete mode 100644 .bzrignore
 create mode 100644 .gitignore

diff --git a/.bzrignore b/.bzrignore
deleted file mode 100644
index e7618c7b0ce..00000000000
--- a/.bzrignore
+++ /dev/null
@@ -1,21 +0,0 @@
-.*.swp
-.bzrignore
-.idea
-.project
-.pydevproject
-.ropeproject
-.settings
-.DS_Store
-openerp/addons/*
-openerp/filestore*
-.Python
-*.pyc
-*.pyo
-bin/*
-build/
-include/
-lib/
-share/
-doc/_build/*
-win32/*.bat
-win32/meta.py
diff --git a/.gitignore b/.gitignore
new file mode 100644
index 00000000000..7828a605ef0
--- /dev/null
+++ b/.gitignore
@@ -0,0 +1,30 @@
+# sphinx build directories
+_build/
+
+# dotfiles
+.*
+!.gitignore
+# compiled python files
+*.py[co]
+# setup.py egg_info
+*.egg-info
+# emacs backup files
+*~
+# hg stuff
+*.orig
+status
+# odoo filestore
+openerp/filestore
+# generated for windows installer?
+install/win32/*.bat
+install/win32/meta.py
+
+# various virtualenv
+/bin/
+/build/
+/dist/
+/include/
+/lib/
+/man/
+/share/
+/src/

From 6b678f376e322eaa4368231021acd49df2f64d4f Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 28 May 2014 18:49:16 +0200
Subject: [PATCH 015/121] Use ast module against __init__.py's for import
 discovery

---
 odoo.py                                     |  2 --
 openerp/cli/scaffold.py                     | 32 ++++++++++-----------
 openerp/cli/scaffold/__init__.jinja2        |  6 ++--
 openerp/cli/scaffold/ir.model.access.jinja2 |  2 +-
 4 files changed, 20 insertions(+), 22 deletions(-)

diff --git a/odoo.py b/odoo.py
index b9ff496c293..0a33d5e7d42 100755
--- a/odoo.py
+++ b/odoo.py
@@ -3,5 +3,3 @@ import openerp
 
 if __name__ == "__main__":
     openerp.cli.main()
-
-# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index 9e24156b792..4fdd5a32137 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -1,6 +1,7 @@
 #!/usr/bin/env python
 # -*- coding: utf-8 -*-
 import argparse
+import ast
 import functools
 import keyword
 import os
@@ -59,6 +60,7 @@ class Scaffold(Command):
             self.add_init_import(module('__init__.py'), 'models')
             self.add_init_import(module('models', '__init__.py'), model_module)
             self.dump('models.jinja2', model_file, config=args)
+            self.dump('ir.model.access.jinja2', module('security', 'ir.model.access.csv'), config=args)
 
         if args.controller:
             controller_module = snake(args.controller)
@@ -69,31 +71,29 @@ class Scaffold(Command):
             self.add_init_import(module('controllers', '__init__.py'), controller_module)
             self.dump('controllers.jinja2', module('controllers', controller_file), config=args)
 
-        # self.dump('ir.model.access.jinja2', module('security', 'ir.model.access.csv'), config=args)
-        return
+    def has_import(self, initfile, module):
+        with open(initfile, 'r') as f:
+            for imp in ast.parse(f.read()).body:
+                if isinstance(imp, ast.Import):
+                    if module in [mod.name for mod in imp.names]:
+                        return True
+        return False
 
-    def add_init_import(self, path, module):
-        if not os.path.exists(path):
-            self.dump('__init__.jinja2', path, modules=[module])
-        else:
-            with open(path, "r") as f:
-                lines = f.readlines()
-                # TODO: regex
-                if ('import %s' % module) in lines:
-                    return
-            with open(path, "a") as f:
-                f.write('\nimport %s' % module)
+    def add_init_import(self, initfile, module):
+        if not(os.path.exists(initfile) and self.has_import(initfile, module)):
+            self.dump('__init__.jinja2', initfile, modules=[module])
 
     def dump(self, template, dest, **kwargs):
         outdir = os.path.dirname(dest)
+        kwargs['create'] = not os.path.exists(dest)
         if not os.path.exists(outdir):
             os.makedirs(outdir)
-        self.env.get_template(template).stream(**kwargs).dump(dest)
-        # add trailing newline which jinja removes
+        content = self.env.get_template(template).render(**kwargs)
         with open(dest, 'a') as f:
-            f.write('\n')
+            f.write(content)
 
     def run(self, args):
+        # TODO: bash completion file
         parser = argparse.ArgumentParser(
             prog="%s scaffold" % sys.argv[0].split(os.path.sep)[-1],
             description=self.__doc__
diff --git a/openerp/cli/scaffold/__init__.jinja2 b/openerp/cli/scaffold/__init__.jinja2
index 7a45c970f2c..b3cd02662e0 100644
--- a/openerp/cli/scaffold/__init__.jinja2
+++ b/openerp/cli/scaffold/__init__.jinja2
@@ -1,3 +1,3 @@
-# -*- coding: utf-8 -*-
-{% for module in modules if module -%}
-import {{ module }}{% endfor %}
+{% if create -%}# -*- coding: utf-8 -*-{%- endif %}
+{% for module in modules if module -%}import {{ module }}
+{%- endfor %}
diff --git a/openerp/cli/scaffold/ir.model.access.jinja2 b/openerp/cli/scaffold/ir.model.access.jinja2
index e5e2fb35fe7..e047031a15a 100644
--- a/openerp/cli/scaffold/ir.model.access.jinja2
+++ b/openerp/cli/scaffold/ir.model.access.jinja2
@@ -1,4 +1,4 @@
-id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink
+{% if create -%}id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink{%- endif %}
 {% if config.model -%}
 access_{{ config.module|snake }}_{{ config.model|snake }},{{- '' -}}
 access_{{ config.module|snake }}_{{ config.model|snake }},{{- '' -}}

From 09dd6e3da6022e5a2b12bbb5f48f810c5161f6e6 Mon Sep 17 00:00:00 2001
From: Pariket Trivedi <ptr@openerp.com>
Date: Wed, 28 May 2014 19:05:11 +0200
Subject: [PATCH 016/121] [IMP] event_sale: extra QWeb report for printing
 event badges, with HTML fields for custom content

---
 addons/event_sale/__openerp__.py              |  2 +
 addons/event_sale/event_demo.xml              | 97 +++++++++++++++++++
 addons/event_sale/event_sale.py               |  3 +
 addons/event_sale/event_sale_report.xml       | 33 +++++++
 addons/event_sale/event_sale_view.xml         | 40 ++++++++
 .../views/report_registrationbadge.xml        | 75 ++++++++++++++
 6 files changed, 250 insertions(+)
 create mode 100644 addons/event_sale/event_sale_report.xml
 create mode 100644 addons/event_sale/views/report_registrationbadge.xml

diff --git a/addons/event_sale/__openerp__.py b/addons/event_sale/__openerp__.py
index 35d2f51aacc..08eec29c51d 100644
--- a/addons/event_sale/__openerp__.py
+++ b/addons/event_sale/__openerp__.py
@@ -42,6 +42,8 @@ this event.
     'data': [
         'event_sale_view.xml',
         'event_sale_data.xml',
+        'event_sale_report.xml',
+        'views/report_registrationbadge.xml',
         'security/ir.model.access.csv',
     ],
     'demo': ['event_demo.xml'],
diff --git a/addons/event_sale/event_demo.xml b/addons/event_sale/event_demo.xml
index ca55b66717d..8a55172cd85 100644
--- a/addons/event_sale/event_demo.xml
+++ b/addons/event_sale/event_demo.xml
@@ -123,5 +123,102 @@
         <field name="seats_max">5</field>
     </record>
 
+
+    <record id="event.event_1" model="event.event">
+            <field name="badge_back"><![CDATA[
+            <h2>Program</h2>
+            <div><strong>Registrations</strong><small> are from 8:30 am, except on Friday from 9:00 am</small></div>
+            <div>
+                <strong>Lunch</strong><small> is served between 1:00 pm and 2:00 pm.</small>
+            </div>
+            <h2>Special Events</h2>
+            <table style="border: 1px solid black;">
+                <tr style="border: 1px solid black;">
+                    <td class="text-center" width="15%"><strong>4/6</strong></td>
+                    <td class="text-center" width="25%"><strong>19h00</strong></td>
+                    <td><small>Barbecue Beer Event</small></td>
+                </tr>
+                <tr>
+                    <td class="text-center"><strong>5/6</strong></td>
+                    <td class="text-center"><strong>18h30</strong></td>
+                    <td><small>Odoo Awards Ceremony</small></td>
+                </tr>
+            </table>
+            <br/>
+            <div class="row">
+                <div class="col-xs-5">
+                <p>
+                    <i class="fa fa-twitter"/> #OpenDays
+                </p>
+                </div>
+                <div class="col-xs-6">
+                <div class="small">Wifi network: opendays</div>
+                <div class="small">Wifi password: odoo2014</div>
+                </div>
+            </div>
+            <div class="row">
+                <small class="col-xs-3" style="float: left; padding-right: 0px; padding-left: 0px;">sponsored by</small>
+                <div class="col-xs-2" style="padding-right: 0px; padding-left: 0px;">
+                <span>
+                    <img class="img img-responsive" src="https://www.odoo.com/openerp_website/static/src/img/logo_white.png"/>
+                </span>
+                </div>
+            </div>
+        ]]></field>
+            <field name="badge_innerleft"><![CDATA[
+            <h2>Premium Tickets</h2>
+            <table class="text-center">
+                <tr>
+                    <td width="10%"></td>
+                    <td width="10%" style="height:45px; width:110px; border-radius: 90px 90px 0 0; -moz-border-radius: 90px 90px 0 0; -webkit-border-radius: 90px 90px 0 0; background:lightgrey; text-align: -webkit-center; padding-top: 10px;"><div>Full</div><div> Catering</div></td>
+                    <td width="5%"></td>
+                    <td width="10%" style="height:45px; width:110px; border-radius: 90px 90px 0 0; -moz-border-radius: 90px 90px 0 0; -webkit-border-radius: 90px 90px 0 0; background:lightgrey; text-align: -webkit-center; padding-top: 10px;"><div>BBQ &amp;</div><div>Beer Event</div></td>
+                    <td width="5%"></td>
+                    <td width="10%" style="height:45px; width:110px; border-radius: 90px 90px 0 0; -moz-border-radius: 90px 90px 0 0; -webkit-border-radius: 90px 90px 0 0; background:lightgrey; text-align: -webkit-center; padding-top: 10px;"><div>Awards &amp;</div> <div>Walking</div><div> Dinner</div></td>
+                    <td width="10%"></td>
+                </tr>
+                <tr style="background:lightgrey; height: 15px;">
+                    <td colspan="7"></td>
+                </tr>
+                <tr style="background:lightgrey; height: 35px;">
+                    <td></td>
+                    <td>Every Day</td>
+                    <td colspan="3">June 4th</td>
+                    <td>June 5th</td>
+                    <td></td>
+                </tr>
+            </table>
+            <br/><br/>
+            <h2>Free Tickets</h2>
+            <table class="text-center">
+                <tr>
+                    <td width="10%"></td>
+                    <td width="10%" style="height:45px; width:110px; border-radius: 90px 90px 0 0; -moz-border-radius: 90px 90px 0 0; -webkit-border-radius: 90px 90px 0 0; background:lightgrey; text-align: -webkit-center; padding-top: 10px;"><div>Drinks</div></td>
+                    <td width="5%"></td>
+                    <td width="10%" style="height:45px; width:110px; border-radius: 90px 90px 0 0; -moz-border-radius: 90px 90px 0 0; -webkit-border-radius: 90px 90px 0 0; background:lightgrey; text-align: -webkit-center; padding-top: 10px;"><div>Premium</div><div>Ticket</div><div>onsite</div></td>
+                    <td width="25%"></td>
+                </tr>
+                <tr style="background:lightgrey; height: 15px;">
+                    <td colspan="5"></td>
+                </tr>
+                <tr style="background:lightgrey; height: 35px;">
+                    <td></td>
+                    <td>Every Day</td>
+                    <td></td>
+                    <td>60 €/day<div>30 €/Friday</div></td>
+                    <td></td>
+                </tr>
+            </table>
+        ]]></field>
+        <field name="badge_innerright"><![CDATA[ 
+            <div>
+                <h2>Exhibition Hall</h2>
+            </div>
+            <div>
+                Picture of the exhibition hall
+            </div>
+        ]]></field>
+    </record>
+
     </data>
 </openerp>
diff --git a/addons/event_sale/event_sale.py b/addons/event_sale/event_sale.py
index b4f42673aba..8c679996c22 100644
--- a/addons/event_sale/event_sale.py
+++ b/addons/event_sale/event_sale.py
@@ -165,6 +165,9 @@ class event_event(osv.osv):
                                                               ['seats_max', 'registration_ids'], 20),
                                               'event.event.ticket': (_get_ticket_events, ['seats_max'], 10),
                                            }),
+        'badge_back': fields.html('Badge Back', readonly=False, translate=True, states={'done': [('readonly', True)]}),
+        'badge_innerleft': fields.html('Badge Innner Left', readonly=False, translate=True, states={'done': [('readonly', True)]}),
+        'badge_innerright': fields.html('Badge Inner Right', readonly=False, translate=True, states={'done': [('readonly', True)]}),
     }
     _defaults = {
         'event_ticket_ids': _get_tickets
diff --git a/addons/event_sale/event_sale_report.xml b/addons/event_sale/event_sale_report.xml
new file mode 100644
index 00000000000..1d9e21bc742
--- /dev/null
+++ b/addons/event_sale/event_sale_report.xml
@@ -0,0 +1,33 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data>
+
+    <record id="paperformat_euro_lowmargin" model="report.paperformat">
+        <field name="name">European A4 low margin</field>
+        <field name="default" eval="True" />
+        <field name="format">A4</field>
+        <field name="page_height">0</field>
+        <field name="page_width">0</field>
+        <field name="orientation">Portrait</field>
+        <field name="margin_top">5</field>
+        <field name="margin_bottom">5</field>
+        <field name="margin_left">5</field>
+        <field name="margin_right">5</field>
+        <field name="header_line" eval="False" />
+        <field name="header_spacing">0</field>
+        <field name="dpi">80</field>
+    </record>
+    <report 
+        id="action_report_registrationbadge"
+        model="event.registration" 
+        string="Badge"
+        report_type="qweb-html"
+        name="event_sale.report_registrationbadge"
+        file="event_sale.report_registrationbadge"
+    />
+    <record id="action_report_registrationbadge" model="ir.actions.report.xml">
+        <field name="paperformat_id" ref="event_sale.paperformat_euro_lowmargin"/>
+    </record>
+
+    </data>
+</openerp>
\ No newline at end of file
diff --git a/addons/event_sale/event_sale_view.xml b/addons/event_sale/event_sale_view.xml
index 93f9bd8ffb4..d1baab9a7be 100644
--- a/addons/event_sale/event_sale_view.xml
+++ b/addons/event_sale/event_sale_view.xml
@@ -112,5 +112,45 @@
             </field>
         </record>
 
+        <!-- Edit badge report form -->
+        <record id="view_event_form" model="ir.ui.view">
+            <field name="name">view_event_form</field>
+            <field name="model">event.event</field>
+            <field name="inherit_id" ref="event.view_event_form"/>
+            <field name="arch" type="xml">
+                <data>
+                    <xpath expr="//notebook" position="inside">
+                        <page string="Ticket Types">
+                            <field name="event_ticket_ids" context="{'default_name': name}">
+                                <tree string="Payments" editable="bottom">
+                                    <field name="name"/>
+                                    <field name="product_id" on_change='onchange_product_id(product_id)'/>
+                                    <field name="deadline"/>
+                                    <field name="price"/>
+                                    <field name="seats_max"/>
+                                    <field name="seats_reserved"/>
+                                    <field name="seats_unconfirmed"/>
+                                </tree>
+                            </field>
+                        </page>
+                    </xpath>
+                    <field name="nb_register" position="after">
+                        <field name="event_ticket_id" domain="[('event_id', '=', context.get('event_id'))]"/>
+                    </field>
+                     <xpath expr="//notebook" position="inside">
+                        <page string="Badge">
+                            <label for="badge_back" class="oe_edit_only">Badge (Back)</label>
+                            <field name="badge_back" nolabel="1" placeholder="Event badge_back..."/>
+                            <hr/>
+                            <label for="badge_innerleft" class="oe_edit_only">Badge (Inner Left)</label>
+                            <field name="badge_innerleft" nolabel="1" placeholder="Event badge_innerleft..."/>
+                            <hr/>
+                            <label for="badge_innerright" class="oe_edit_only">Badge (Inner Right)</label>
+                            <field name="badge_innerright" nolabel="1" placeholder="Event badge_innerright..."/>
+                        </page>
+                    </xpath>
+               </data>
+            </field>
+        </record>
     </data>
 </openerp>
diff --git a/addons/event_sale/views/report_registrationbadge.xml b/addons/event_sale/views/report_registrationbadge.xml
new file mode 100644
index 00000000000..f9f33c9b2b9
--- /dev/null
+++ b/addons/event_sale/views/report_registrationbadge.xml
@@ -0,0 +1,75 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data>
+        <template id="report_registrationbadge">
+            <t t-call="report.html_container">
+            <t t-foreach="docs" t-as="o">
+                <div class="page">
+                    <div class="row">
+                        <!-- Inner right -->
+                        <div class="col-xs-6 text-center" style="padding-left:7mm; border-left:1px dashed black; height: 149mm; -webkit-transform:rotate(180deg); padding-top: 7mm">
+                             <div>
+                                <div class="row">
+                                    <div class="col-xs-12">
+                                        <div>
+                                            <span t-if="o.event_id.organizer_id.company_id.logo_web and o.event_id.organizer_id.is_company">
+                                                <img t-att-src="'data:image/png;base64,%s' % o.event_id.organizer_id.company_id.logo_web" style="max-height:1cm; max-width:4cm;"/>
+                                            </span>
+                                            <div>
+                                                <h5 t-field="o.event_id.name"/>
+                                            </div>
+                                            <div>
+                                                <h5>June 4th - 6th , 2014</h5>
+                                            </div>
+                                        </div>
+                                    </div>
+                                </div>
+                                <div class="row">
+                                    <div class="col-xs-12 text-center">
+                                        <t t-if="o.event_ticket_id">
+                                        <div>
+                                            <strong><span t-field="o.event_ticket_id"/></strong>
+                                        </div>
+                                        </t>
+                                        <div>
+                                            <t t-if="o.partner_id.is_company == True">
+                                                <small>
+                                                    <h3 t-field="o.partner_id.name"/>
+                                                    <h5 t-field="o.name"/>
+                                                </small>
+                                            </t>
+                                        </div>
+                                    </div>
+                                </div>
+                                <br/>
+                                <div class="row">
+                                    <div class="col-xs-12 mt32 text-center" style="background: lightgrey;">
+                                        <h3>Status</h3>
+                                    </div>
+                                </div> 
+                            </div>
+                        </div>
+
+                        <!-- Inner left -->
+                        <div class="col-xs-6" style="padding-right:7mm; height: 149mm; -webkit-transform:rotate(180deg); padding-top: 2mm;">
+                            <span t-field="o.event_id.badge_back"/>
+                        </div>
+                    </div>
+
+                    <div class="row">
+                        <!-- Back -->
+                        <div class="col-xs-6 text-center" style="padding-right:7mm; border-top:1px dashed black; height: 148mm;">
+                            <span t-field="o.event_id.badge_innerleft"/>
+                        </div>
+
+                        <!-- Front -->
+                        <div class="col-xs-6 text-center" style="border-left:1px dashed black; border-top:1px dashed black; height: 148mm; text-center">
+                            <span t-field="o.event_id.badge_innerright"/>
+                        </div>
+                    </div>
+                </div>
+            </t>
+        </t>
+        </template>
+    </data>
+</openerp>

From a9eba4dc405a0d1f76e04ce0ba2d26fe5057fa80 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 28 May 2014 19:16:50 +0200
Subject: [PATCH 017/121] Detect if controller name correspond to a model name

---
 openerp/cli/scaffold.py                 | 2 ++
 openerp/cli/scaffold/controllers.jinja2 | 8 ++++----
 2 files changed, 6 insertions(+), 4 deletions(-)

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index 4fdd5a32137..8d580eba0b4 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -68,6 +68,8 @@ class Scaffold(Command):
             if os.path.exists(controller_file):
                 die("Controller `%s` already exists !" % controller_file)
             self.add_init_import(module('__init__.py'), 'controllers')
+            # Check if the controller name correspond to a model and expose result to templates
+            args.has_model = self.has_import(module('models', '__init__.py'), controller_module)
             self.add_init_import(module('controllers', '__init__.py'), controller_module)
             self.dump('controllers.jinja2', module('controllers', controller_file), config=args)
 
diff --git a/openerp/cli/scaffold/controllers.jinja2 b/openerp/cli/scaffold/controllers.jinja2
index db08e62c375..78099b1f939 100644
--- a/openerp/cli/scaffold/controllers.jinja2
+++ b/openerp/cli/scaffold/controllers.jinja2
@@ -6,8 +6,8 @@ class {{ config.controller }}(main.Home):
     @http.route('/{{ config.module }}/{{ config.controller }}', auth='public')
     def index(self):
         return "Hello, world!"
-{% if config.model %}
-    @http.route('/{{ config.module }}/{{ config.controller }}/{{ config.model }}/<model("{{ config.module }}.{{ config.model }}"):{{ config.model }}>'], type='http', auth='public')
-    def {{ config.model }}(self, {{ config.model }}, **kw):
-        return "Hello, %r!" % {{ config.model }}
+{% if config.has_model %}
+    @http.route('/{{ config.module }}/{{ config.controller }}/<model("{{ config.module }}.{{ config.controller }}"):{{ config.controller }}>'], type='http', auth='public')
+    def {{ config.controller }}(self, {{ config.controller }}, **kw):
+        return "Hello, %r!" % {{ config.controller }}
 {% endif %}

From 4b8814fa9ef56dfe287c661de9f2156ce81fb33c Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 28 May 2014 19:32:55 +0200
Subject: [PATCH 018/121] Prevent scaffold --init to be executed in another
 module

---
 openerp/cli/scaffold.py | 28 +++++++++++++++++-----------
 1 file changed, 17 insertions(+), 11 deletions(-)

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index 8d580eba0b4..4ea1fbd0200 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -33,21 +33,16 @@ class Scaffold(Command):
 
         dest = directory(args.dest)
         if args.init:
-            module_name = snake(args.init)
-            module = functools.partial(os.path.join, dest, module_name)
+            args.module = snake(args.init)
+            module = functools.partial(os.path.join, dest, args.module)
             if os.path.exists(module()):
                 die("Can't initialize module in `%s`: Directory already exists." % module())
+            if self.get_module_root(dest):
+                die("Can't init a new module in another module, you probably want to run this "
+                    "command from your project's root")
         else:
-            module_name = dest.split(os.path.sep)[-1]
-            # find the module's root directory
-            while not os.path.exists(os.path.join(dest, '%s.py' % self.manifest)):
-                new_dest = os.path.abspath(os.path.join(dest, os.pardir))
-                if dest == new_dest:
-                    die("Can't find module directory. Please `cd` to it's path or use --dest")
-                module_name = dest.split(os.path.sep)[-1]
-                dest = new_dest
+            args.module, dest = self.get_module_root(dest)
             module = functools.partial(os.path.join, dest)
-        args.module = module_name
 
         if args.init:
             self.dump('%s.jinja2' % self.manifest, module('%s.py' % self.manifest), config=args)
@@ -73,6 +68,17 @@ class Scaffold(Command):
             self.add_init_import(module('controllers', '__init__.py'), controller_module)
             self.dump('controllers.jinja2', module('controllers', controller_file), config=args)
 
+    def get_module_root(self, path):
+        module_name = path.split(os.path.sep)[-1]
+        # find the module's root directory
+        while not os.path.exists(os.path.join(path, '%s.py' % self.manifest)):
+            new_path = os.path.abspath(os.path.join(path, os.pardir))
+            if path == new_path:
+                return None
+            module_name = path.split(os.path.sep)[-1]
+            path = new_path
+        return (module_name, path)
+
     def has_import(self, initfile, module):
         with open(initfile, 'r') as f:
             for imp in ast.parse(f.read()).body:

From 130c8893480a977d68d1faabce96a3ba3c1e01d7 Mon Sep 17 00:00:00 2001
From: Antony Lesuisse <lesuisse@gmail.com>
Date: Thu, 29 May 2014 15:02:27 +0200
Subject: [PATCH 019/121] [FIX] ir.attachment mess, restore list view

---
 addons/mail/mail_message_view.xml             | 2 +-
 openerp/addons/base/ir/ir_attachment_view.xml | 4 +++-
 2 files changed, 4 insertions(+), 2 deletions(-)

diff --git a/addons/mail/mail_message_view.xml b/addons/mail/mail_message_view.xml
index 1c4a7f55c10..81b47db819a 100644
--- a/addons/mail/mail_message_view.xml
+++ b/addons/mail/mail_message_view.xml
@@ -115,7 +115,7 @@
             </field>
         </record>
         <record id="base.action_attachment" model="ir.actions.act_window">
-            <field name="view_mode">kanban,form</field>
+            <field name="view_mode">kanban,list,form</field>
         </record>
 
 
diff --git a/openerp/addons/base/ir/ir_attachment_view.xml b/openerp/addons/base/ir/ir_attachment_view.xml
index 02ccfe73a25..c203fe0fd59 100644
--- a/openerp/addons/base/ir/ir_attachment_view.xml
+++ b/openerp/addons/base/ir/ir_attachment_view.xml
@@ -45,7 +45,9 @@
                 <tree string="Attachments">
                     <field name="name"/>
                     <field name="datas_fname"/>
-                    <field name="type" invisible="1"/>
+                    <field name="res_model"/>
+                    <field name="res_id"/>
+                    <field name="type"/>
                     <field name="company_id" groups="base.group_multi_company"/>
                     <field name="create_uid"/>
                     <field name="create_date"/>

From 6c89284ec6a938ac9c9ba44daeceb4d2305b4968 Mon Sep 17 00:00:00 2001
From: sve-odoo <sve@openerp.com>
Date: Thu, 29 May 2014 15:48:10 +0200
Subject: [PATCH 020/121] [ADD] "Model" Column in base_action_rule tree view.

---
 addons/base_action_rule/base_action_rule_view.xml | 1 +
 1 file changed, 1 insertion(+)

diff --git a/addons/base_action_rule/base_action_rule_view.xml b/addons/base_action_rule/base_action_rule_view.xml
index a4341d403ca..52a7d30d7f5 100644
--- a/addons/base_action_rule/base_action_rule_view.xml
+++ b/addons/base_action_rule/base_action_rule_view.xml
@@ -87,6 +87,7 @@
                     <field name="sequence"/>
                     <field name="name"/>
                     <field name="kind"/>
+                    <field name="model_id"/>
                     <field name="filter_id"/>
                 </tree>
             </field>

From 14f7d31a5f3d37f051b26d329eefd470ce010d5c Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Thu, 29 May 2014 16:25:30 +0200
Subject: [PATCH 021/121] Refactor scaffolding engine so it can be used from
 outside

---
 openerp/cli/scaffold.py                     | 204 +++++++++++---------
 openerp/cli/scaffold/__init__.jinja2        |   2 +-
 openerp/cli/scaffold/__openerp__.jinja2     |   3 +-
 openerp/cli/scaffold/controllers.jinja2     |  12 +-
 openerp/cli/scaffold/ir.model.access.jinja2 |  10 +-
 openerp/cli/scaffold/models.jinja2          |   4 +-
 6 files changed, 130 insertions(+), 105 deletions(-)

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index 4ea1fbd0200..930d454e831 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -12,94 +12,11 @@ import jinja2
 
 from . import Command
 
+MANIFEST = '__openerp__'
+
 class Scaffold(Command):
     "Generate an Odoo module skeleton."
 
-    def __init__(self):
-        super(Scaffold, self).__init__()
-        env = jinja2.Environment(loader=jinja2.PackageLoader(
-            'openerp.cli', 'scaffold'))
-        env.filters['snake'] = snake
-        self.env = env
-        self.manifest = '__openerp__'
-
-    def scaffold(self, args):
-        args.dependency = 'base'
-        # TODO: update dependencies according to --web and --theme
-        # if args.web:
-        #     args.dependency = 'web'
-        # elif args.theme:
-        #     args.dependency = 'website'
-
-        dest = directory(args.dest)
-        if args.init:
-            args.module = snake(args.init)
-            module = functools.partial(os.path.join, dest, args.module)
-            if os.path.exists(module()):
-                die("Can't initialize module in `%s`: Directory already exists." % module())
-            if self.get_module_root(dest):
-                die("Can't init a new module in another module, you probably want to run this "
-                    "command from your project's root")
-        else:
-            args.module, dest = self.get_module_root(dest)
-            module = functools.partial(os.path.join, dest)
-
-        if args.init:
-            self.dump('%s.jinja2' % self.manifest, module('%s.py' % self.manifest), config=args)
-
-        if args.model:
-            model_module = snake(args.model)
-            model_file = module('models', '%s.py' % model_module)
-            if os.path.exists(model_file):
-                die("Model `%s` already exists !" % model_file)
-            self.add_init_import(module('__init__.py'), 'models')
-            self.add_init_import(module('models', '__init__.py'), model_module)
-            self.dump('models.jinja2', model_file, config=args)
-            self.dump('ir.model.access.jinja2', module('security', 'ir.model.access.csv'), config=args)
-
-        if args.controller:
-            controller_module = snake(args.controller)
-            controller_file = module('controllers', '%s.py' % controller_module)
-            if os.path.exists(controller_file):
-                die("Controller `%s` already exists !" % controller_file)
-            self.add_init_import(module('__init__.py'), 'controllers')
-            # Check if the controller name correspond to a model and expose result to templates
-            args.has_model = self.has_import(module('models', '__init__.py'), controller_module)
-            self.add_init_import(module('controllers', '__init__.py'), controller_module)
-            self.dump('controllers.jinja2', module('controllers', controller_file), config=args)
-
-    def get_module_root(self, path):
-        module_name = path.split(os.path.sep)[-1]
-        # find the module's root directory
-        while not os.path.exists(os.path.join(path, '%s.py' % self.manifest)):
-            new_path = os.path.abspath(os.path.join(path, os.pardir))
-            if path == new_path:
-                return None
-            module_name = path.split(os.path.sep)[-1]
-            path = new_path
-        return (module_name, path)
-
-    def has_import(self, initfile, module):
-        with open(initfile, 'r') as f:
-            for imp in ast.parse(f.read()).body:
-                if isinstance(imp, ast.Import):
-                    if module in [mod.name for mod in imp.names]:
-                        return True
-        return False
-
-    def add_init_import(self, initfile, module):
-        if not(os.path.exists(initfile) and self.has_import(initfile, module)):
-            self.dump('__init__.jinja2', initfile, modules=[module])
-
-    def dump(self, template, dest, **kwargs):
-        outdir = os.path.dirname(dest)
-        kwargs['create'] = not os.path.exists(dest)
-        if not os.path.exists(outdir):
-            os.makedirs(outdir)
-        content = self.env.get_template(template).render(**kwargs)
-        with open(dest, 'a') as f:
-            f.write(content)
-
     def run(self, args):
         # TODO: bash completion file
         parser = argparse.ArgumentParser(
@@ -124,7 +41,99 @@ class Scaffold(Command):
         if not args:
             sys.exit(parser.print_help())
         args = parser.parse_args(args=args)
-        self.scaffold(args)
+
+        dest = directory(args.dest)
+        if args.init:
+            dest = os.path.join(dest, args.init)
+            if os.path.exists(dest):
+                die("Can't initialize module in `%s`: Directory already exists." % dest)
+            if get_module_root(dest):
+                die("Can't init a new module in another Odoo module, you probably want to run this "
+                    "command from your project's root")
+        else:
+             mroot = get_module_root(dest)
+             if not mroot:
+                 die("The path `%s` provided does not point to an existing Odoo module. "
+                     "Forgot to `--init` ?" % dest)
+             dest = mroot
+
+        scaffold = ScaffoldModule(dest)
+        if args.model:
+            scaffold.add_model(args.model)
+        if args.controller:
+            scaffold.add_controller(args.controller)
+
+class ScaffoldModule(object):
+    """
+    Object for scaffolding existing or new Odoo modules
+
+    @param path: Path of an existing module or path of module to create
+    """
+    def __init__(self, path):
+        env = jinja2.Environment(loader=jinja2.PackageLoader(
+            'openerp.cli', 'scaffold'))
+        env.filters['snake'] = snake
+        self.env = env
+        self.path = functools.partial(os.path.join, directory(path))
+        self.created = not os.path.exists(self.path())
+        directory(path, create=True)
+        if self.created:
+            self.module_name = self.path().split(os.path.sep)[-1]
+            self.dump('%s.jinja2' % MANIFEST, self.path('%s.py' % MANIFEST))
+        else:
+            # TODO: get this information from manifest
+            self.module_name = self.path().split(os.path.sep)[-1]
+
+    def add_model(self, model):
+        model_module = snake(model)
+        model_file = self.path('models', '%s.py' % model_module)
+        if os.path.exists(model_file):
+            die("Model `%s` already exists !" % model_file)
+        self.add_init_import(self.path('__init__.py'), 'models')
+        self.add_init_import(self.path('models', '__init__.py'), model_module)
+        self.dump('models.jinja2', model_file, model=model)
+        self.dump('ir.model.access.jinja2', self.path('security', 'ir.model.access.csv'), model=model)
+
+    def add_controller(self, controller):
+        controller_module = snake(controller)
+        controller_file = self.path('controllers', '%s.py' % controller_module)
+        if os.path.exists(controller_file):
+            die("Controller `%s` already exists !" % controller_file)
+        self.add_init_import(self.path('__init__.py'), 'controllers')
+        # Check if the controller name correspond to a model and expose result to templates
+        has_model = self.has_import(self.path('models', '__init__.py'), controller_module)
+        self.add_init_import(self.path('controllers', '__init__.py'), controller_module)
+        self.dump('controllers.jinja2', self.path('controllers', controller_file),
+                  controller=controller, has_model=has_model)
+
+    def has_import(self, initfile, module):
+        with open(initfile, 'r') as f:
+            for imp in ast.parse(f.read()).body:
+                if isinstance(imp, ast.Import):
+                    if module in [mod.name for mod in imp.names]:
+                        return True
+        return False
+
+    def ensure_dependency_to(self, module):
+        # TODO: update dependencies according to --web and --theme
+        # if args.web:
+        #     args.dependency = 'web'
+        # elif args.theme:
+        #     args.dependency = 'website'
+        pass
+
+    def add_init_import(self, initfile, module):
+        if not(os.path.exists(initfile) and self.has_import(initfile, module)):
+            self.dump('__init__.jinja2', initfile, modules=[module])
+
+    def dump(self, template, dest, **kwargs):
+        outdir = os.path.dirname(dest)
+        kwargs['file_created'] = not os.path.exists(dest)
+        if not os.path.exists(outdir):
+            os.makedirs(outdir)
+        content = self.env.get_template(template).render(module_name=self.module_name, **kwargs)
+        with open(dest, 'a') as f:
+            f.write(content)
 
 def snake(s):
     """ snake cases ``s``
@@ -145,16 +154,33 @@ def identifier(s):
         die("%s is not a valid Python identifier" % s)
     return s
 
-def directory(p):
+def directory(p, create=False):
     expanded = os.path.abspath(
         os.path.expanduser(
             os.path.expandvars(p)))
-    if not os.path.exists(expanded):
+    if create and not os.path.exists(expanded):
         os.makedirs(expanded)
-    if not os.path.isdir(expanded):
+    if create and not os.path.isdir(expanded):
         die("%s exists but is not a directory" % p)
     return expanded
 
+def get_module_root(path):
+    """
+    Get closest module's root begining from path
+
+    @param path: Path from which the lookup should start
+
+    @return:  Module root path
+    """
+    # find the module's root directory
+    while not os.path.exists(os.path.join(path, '%s.py' % MANIFEST)):
+        new_path = os.path.abspath(os.path.join(path, os.pardir))
+        if path == new_path:
+            return None
+        path = new_path
+    return path
+
+
 def die(message, code=1):
     print >>sys.stderr, message
     sys.exit(code)
diff --git a/openerp/cli/scaffold/__init__.jinja2 b/openerp/cli/scaffold/__init__.jinja2
index b3cd02662e0..e8b1efb3fc7 100644
--- a/openerp/cli/scaffold/__init__.jinja2
+++ b/openerp/cli/scaffold/__init__.jinja2
@@ -1,3 +1,3 @@
-{% if create -%}# -*- coding: utf-8 -*-{%- endif %}
+{% if file_created -%}# -*- coding: utf-8 -*-{%- endif %}
 {% for module in modules if module -%}import {{ module }}
 {%- endfor %}
diff --git a/openerp/cli/scaffold/__openerp__.jinja2 b/openerp/cli/scaffold/__openerp__.jinja2
index c8bd331d063..38f60d5241b 100644
--- a/openerp/cli/scaffold/__openerp__.jinja2
+++ b/openerp/cli/scaffold/__openerp__.jinja2
@@ -1,6 +1,6 @@
 # -*- coding: utf-8 -*-
 {
-    'name': "{{ config.module }}",
+    'name': "{{ module_name }}",
 
     'summary': """
         Short (1 phrase/line) summary of the module's purpose, used as
@@ -21,7 +21,6 @@
     # any module necessary for this one to work correctly
     'depends': ['base'],
     'data': [
-        # {{- "'security/ir.model.access.csv'" if config.model -}}
     ],
 
     'demo': [
diff --git a/openerp/cli/scaffold/controllers.jinja2 b/openerp/cli/scaffold/controllers.jinja2
index 78099b1f939..d8756e76524 100644
--- a/openerp/cli/scaffold/controllers.jinja2
+++ b/openerp/cli/scaffold/controllers.jinja2
@@ -2,12 +2,12 @@
 from openerp import http
 from openerp.addons.web.controllers import main
 
-class {{ config.controller }}(main.Home):
-    @http.route('/{{ config.module }}/{{ config.controller }}', auth='public')
+class {{ controller }}(main.Home):
+    @http.route('/{{ module_name }}/{{ controller }}', auth='public')
     def index(self):
         return "Hello, world!"
-{% if config.has_model %}
-    @http.route('/{{ config.module }}/{{ config.controller }}/<model("{{ config.module }}.{{ config.controller }}"):{{ config.controller }}>'], type='http', auth='public')
-    def {{ config.controller }}(self, {{ config.controller }}, **kw):
-        return "Hello, %r!" % {{ config.controller }}
+{% if has_model %}
+    @http.route('/{{ module_name }}/{{ controller }}/<model("{{ module_name }}.{{ controller }}"):{{ controller }}>'], type='http', auth='public')
+    def {{ controller }}(self, {{ controller }}, **kw):
+        return "Hello, %r!" % {{ controller }}
 {% endif %}
diff --git a/openerp/cli/scaffold/ir.model.access.jinja2 b/openerp/cli/scaffold/ir.model.access.jinja2
index e047031a15a..96bec7ba9f2 100644
--- a/openerp/cli/scaffold/ir.model.access.jinja2
+++ b/openerp/cli/scaffold/ir.model.access.jinja2
@@ -1,6 +1,6 @@
-{% if create -%}id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink{%- endif %}
-{% if config.model -%}
-access_{{ config.module|snake }}_{{ config.model|snake }},{{- '' -}}
-access_{{ config.module|snake }}_{{ config.model|snake }},{{- '' -}}
-model_{{ config.module|snake }}_{{ config.model|snake }},,1,0,0,0
+{% if file_created -%}id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink{%- endif %}
+{% if model -%}
+access_{{ module_name|snake }}_{{ model|snake }},{{- '' -}}
+access_{{ module_name|snake }}_{{ model|snake }},{{- '' -}}
+model_{{ module_name|snake }}_{{ model|snake }},,1,0,0,0
 {%- endif %}
diff --git a/openerp/cli/scaffold/models.jinja2 b/openerp/cli/scaffold/models.jinja2
index 878bf9be4f6..6fe3aceadd3 100644
--- a/openerp/cli/scaffold/models.jinja2
+++ b/openerp/cli/scaffold/models.jinja2
@@ -1,8 +1,8 @@
 # -*- coding: utf-8 -*-
 from openerp.osv import orm, fields
 
-class {{ config.model }}(orm.Model):
-    _name = "{{ config.module|snake }}.{{ config.model|snake }}"
+class {{ model }}(orm.Model):
+    _name = "{{ module_name|snake }}.{{ model|snake }}"
 
     _columns = {
         'name': fields.char(),

From 5f717cfdd2b638887fa11f5ed81ac24985c4fbcc Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Thu, 29 May 2014 18:01:43 +0200
Subject: [PATCH 022/121] Added basic scaffolding for webclient module

---
 openerp/cli/scaffold.py                   | 36 ++++++++++++++++-------
 openerp/cli/scaffold/webclient_css.jinja2 |  4 +++
 openerp/cli/scaffold/webclient_js.jinja2  |  9 ++++++
 openerp/cli/scaffold/webclient_xml.jinja2 |  7 +++++
 4 files changed, 46 insertions(+), 10 deletions(-)
 create mode 100644 openerp/cli/scaffold/webclient_css.jinja2
 create mode 100644 openerp/cli/scaffold/webclient_js.jinja2
 create mode 100644 openerp/cli/scaffold/webclient_xml.jinja2

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index 930d454e831..700ffbbd212 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -62,6 +62,8 @@ class Scaffold(Command):
             scaffold.add_model(args.model)
         if args.controller:
             scaffold.add_controller(args.controller)
+        if args.web:
+            scaffold.add_webclient_structure()
 
 class ScaffoldModule(object):
     """
@@ -79,7 +81,7 @@ class ScaffoldModule(object):
         directory(path, create=True)
         if self.created:
             self.module_name = self.path().split(os.path.sep)[-1]
-            self.dump('%s.jinja2' % MANIFEST, self.path('%s.py' % MANIFEST))
+            self.render_file('%s.jinja2' % MANIFEST, self.path('%s.py' % MANIFEST))
         else:
             # TODO: get this information from manifest
             self.module_name = self.path().split(os.path.sep)[-1]
@@ -91,8 +93,9 @@ class ScaffoldModule(object):
             die("Model `%s` already exists !" % model_file)
         self.add_init_import(self.path('__init__.py'), 'models')
         self.add_init_import(self.path('models', '__init__.py'), model_module)
-        self.dump('models.jinja2', model_file, model=model)
-        self.dump('ir.model.access.jinja2', self.path('security', 'ir.model.access.csv'), model=model)
+        self.render_file('models.jinja2', model_file, model=model)
+        self.render_file('ir.model.access.jinja2', self.path('security', 'ir.model.access.csv'),
+                         if_exists='append', model=model)
 
     def add_controller(self, controller):
         controller_module = snake(controller)
@@ -103,8 +106,14 @@ class ScaffoldModule(object):
         # Check if the controller name correspond to a model and expose result to templates
         has_model = self.has_import(self.path('models', '__init__.py'), controller_module)
         self.add_init_import(self.path('controllers', '__init__.py'), controller_module)
-        self.dump('controllers.jinja2', self.path('controllers', controller_file),
-                  controller=controller, has_model=has_model)
+        self.render_file('controllers.jinja2', controller_file, controller=controller,
+                         has_model=has_model)
+
+    def add_webclient_structure(self):
+        prefix = '%s.%%s' % self.module_name
+        for ext in ('js', 'css', 'xml'):
+            self.render_file('webclient_%s.jinja2' % ext,
+                             self.path('static', 'src', ext, prefix % ext))
 
     def has_import(self, initfile, module):
         with open(initfile, 'r') as f:
@@ -124,15 +133,23 @@ class ScaffoldModule(object):
 
     def add_init_import(self, initfile, module):
         if not(os.path.exists(initfile) and self.has_import(initfile, module)):
-            self.dump('__init__.jinja2', initfile, modules=[module])
+            self.render_file('__init__.jinja2', initfile, if_exists='append', modules=[module])
 
-    def dump(self, template, dest, **kwargs):
+    def render_file(self, template, dest, if_exists='skip', **kwargs):
+        mode = 'a'
+        if os.path.exists(dest):
+            if if_exists == 'replace':
+                mode = 'w'
+            elif if_exists != 'append':
+                print "File `%s` already exists. Skipping it..." % dest
+                return
+        else:
+            kwargs['file_created'] = True
         outdir = os.path.dirname(dest)
-        kwargs['file_created'] = not os.path.exists(dest)
         if not os.path.exists(outdir):
             os.makedirs(outdir)
         content = self.env.get_template(template).render(module_name=self.module_name, **kwargs)
-        with open(dest, 'a') as f:
+        with open(dest, mode) as f:
             f.write(content)
 
 def snake(s):
@@ -180,7 +197,6 @@ def get_module_root(path):
         path = new_path
     return path
 
-
 def die(message, code=1):
     print >>sys.stderr, message
     sys.exit(code)
diff --git a/openerp/cli/scaffold/webclient_css.jinja2 b/openerp/cli/scaffold/webclient_css.jinja2
new file mode 100644
index 00000000000..b4955fa33ce
--- /dev/null
+++ b/openerp/cli/scaffold/webclient_css.jinja2
@@ -0,0 +1,4 @@
+@charset "utf-8";
+.openerp .oe_{{ module_name|snake }} {
+    background: white;
+}
diff --git a/openerp/cli/scaffold/webclient_js.jinja2 b/openerp/cli/scaffold/webclient_js.jinja2
new file mode 100644
index 00000000000..2ee203baeb4
--- /dev/null
+++ b/openerp/cli/scaffold/webclient_js.jinja2
@@ -0,0 +1,9 @@
+openerp.{{ module_name|snake }} = function (instance) {
+
+var _t = instance.web._t,
+   _lt = instance.web._lt;
+var QWeb = instance.web.qweb;
+
+instance.{{ module_name|snake }}.MyClientAction = null; // TODO: scaffold client action
+
+};
diff --git a/openerp/cli/scaffold/webclient_xml.jinja2 b/openerp/cli/scaffold/webclient_xml.jinja2
new file mode 100644
index 00000000000..8ae117ce494
--- /dev/null
+++ b/openerp/cli/scaffold/webclient_xml.jinja2
@@ -0,0 +1,7 @@
+<template>
+<t t-name="{{ module_name }}.MyWidget">
+    <div class="oe_{{ module_name }}">
+        Hello World!
+    </div>
+</t>
+</template>

From 0e01164842459a14ba76e6e4703a91d57ce90650 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Thu, 29 May 2014 18:23:48 +0200
Subject: [PATCH 023/121] Moved get_module_root in openerp.modules.module

---
 openerp/cli/scaffold.py   | 17 +----------------
 openerp/modules/module.py | 35 ++++++++++++++++++++++++++++++++---
 2 files changed, 33 insertions(+), 19 deletions(-)

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index 700ffbbd212..7268bbc9cb7 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -11,6 +11,7 @@ import sys
 import jinja2
 
 from . import Command
+from openerp.modules.module import get_module_root
 
 MANIFEST = '__openerp__'
 
@@ -181,22 +182,6 @@ def directory(p, create=False):
         die("%s exists but is not a directory" % p)
     return expanded
 
-def get_module_root(path):
-    """
-    Get closest module's root begining from path
-
-    @param path: Path from which the lookup should start
-
-    @return:  Module root path
-    """
-    # find the module's root directory
-    while not os.path.exists(os.path.join(path, '%s.py' % MANIFEST)):
-        new_path = os.path.abspath(os.path.join(path, os.pardir))
-        if path == new_path:
-            return None
-        path = new_path
-    return path
-
 def die(message, code=1):
     print >>sys.stderr, message
     sys.exit(code)
diff --git a/openerp/modules/module.py b/openerp/modules/module.py
index 0ccb2865796..0691c98768b 100644
--- a/openerp/modules/module.py
+++ b/openerp/modules/module.py
@@ -37,6 +37,8 @@ import openerp.tools as tools
 import openerp.release as release
 from openerp.tools.safe_eval import safe_eval as eval
 
+MANIFEST = '__openerp__.py'
+
 _logger = logging.getLogger(__name__)
 
 # addons path as a list
@@ -169,6 +171,33 @@ def get_module_icon(module):
         return ('/' + module + '/') + '/'.join(iconpath)
     return '/base/'  + '/'.join(iconpath)
 
+def get_module_root(path):
+    """
+    Get closest module's root begining from path
+
+        # Given:
+        # /foo/bar/module_dir/static/src/...
+
+        get_module_root('/foo/bar/module_dir/static/')
+        # returns '/foo/bar/module_dir'
+
+        get_module_root('/foo/bar/module_dir/')
+        # returns '/foo/bar/module_dir'
+
+        get_module_root('/foo/bar')
+        # returns None
+
+    @param path: Path from which the lookup should start
+
+    @return:  Module root path or None if not found
+    """
+    while not os.path.exists(os.path.join(path, MANIFEST)):
+        new_path = os.path.abspath(os.path.join(path, os.pardir))
+        if path == new_path:
+            return None
+        path = new_path
+    return path
+
 def load_information_from_description_file(module, mod_path=None):
     """
     :param module: The name of the module (sale, purchase, ...)
@@ -177,7 +206,7 @@ def load_information_from_description_file(module, mod_path=None):
 
     if not mod_path:
         mod_path = get_module_path(module)
-    terp_file = mod_path and opj(mod_path, '__openerp__.py') or False
+    terp_file = mod_path and opj(mod_path, MANIFEST) or False
     if terp_file:
         info = {}
         if os.path.isfile(terp_file):
@@ -219,7 +248,7 @@ def load_information_from_description_file(module, mod_path=None):
 
     #TODO: refactor the logger in this file to follow the logging guidelines
     #      for 6.0
-    _logger.debug('module %s: no __openerp__.py file found.', module)
+    _logger.debug('module %s: no %s file found.', module, MANIFEST)
     return {}
 
 def init_module_models(cr, module_name, obj_list):
@@ -291,7 +320,7 @@ def get_modules():
             return name
 
         def is_really_module(name):
-            manifest_name = opj(dir, name, '__openerp__.py')
+            manifest_name = opj(dir, name, MANIFEST)
             zipfile_name = opj(dir, name)
             return os.path.isfile(manifest_name)
         return map(clean, filter(is_really_module, os.listdir(dir)))

From 36485190acb2f68ebdda906aee6b250ffef68dc5 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Thu, 29 May 2014 20:02:30 +0200
Subject: [PATCH 024/121] Update manifest for dependencies

---
 openerp/cli/scaffold.py | 57 ++++++++++++++++++++++++++++++-----------
 1 file changed, 42 insertions(+), 15 deletions(-)

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index 7268bbc9cb7..c882e33c0c3 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -4,16 +4,19 @@ import argparse
 import ast
 import functools
 import keyword
+import logging
 import os
 import re
+import simplejson
 import sys
 
 import jinja2
 
 from . import Command
-from openerp.modules.module import get_module_root
 
-MANIFEST = '__openerp__'
+from openerp.modules.module import (get_module_root, MANIFEST,
+     load_information_from_description_file as load_manifest)
+
 
 class Scaffold(Command):
     "Generate an Odoo module skeleton."
@@ -58,6 +61,7 @@ class Scaffold(Command):
                      "Forgot to `--init` ?" % dest)
              dest = mroot
 
+        logging.disable(logging.CRITICAL)
         scaffold = ScaffoldModule(dest)
         if args.model:
             scaffold.add_model(args.model)
@@ -80,12 +84,10 @@ class ScaffoldModule(object):
         self.path = functools.partial(os.path.join, directory(path))
         self.created = not os.path.exists(self.path())
         directory(path, create=True)
+        self.module_name = self.path().split(os.path.sep)[-1]
         if self.created:
-            self.module_name = self.path().split(os.path.sep)[-1]
-            self.render_file('%s.jinja2' % MANIFEST, self.path('%s.py' % MANIFEST))
-        else:
-            # TODO: get this information from manifest
-            self.module_name = self.path().split(os.path.sep)[-1]
+            manifest_base = os.path.splitext(MANIFEST)[0]
+            self.render_file('%s.jinja2' % manifest_base, self.path('%s.py' % manifest_base))
 
     def add_model(self, model):
         model_module = snake(model)
@@ -111,6 +113,7 @@ class ScaffoldModule(object):
                          has_model=has_model)
 
     def add_webclient_structure(self):
+        self.append_manifest_list('depends', 'web')
         prefix = '%s.%%s' % self.module_name
         for ext in ('js', 'css', 'xml'):
             self.render_file('webclient_%s.jinja2' % ext,
@@ -124,13 +127,32 @@ class ScaffoldModule(object):
                         return True
         return False
 
-    def ensure_dependency_to(self, module):
-        # TODO: update dependencies according to --web and --theme
-        # if args.web:
-        #     args.dependency = 'web'
-        # elif args.theme:
-        #     args.dependency = 'website'
-        pass
+    def get_manifest(self, key=None, default=None):
+        manifest = load_manifest(self.module_name, self.path())
+        if key:
+            return manifest.get(key, default)
+        else:
+            return manifest
+
+    def append_manifest_list(self, key, value, unique=True):
+        vals = self.get_manifest(key, [])
+        if unique and value in vals:
+            return
+        vals.append(value)
+        self.change_manifest_key(key, vals)
+
+    def change_manifest_key(self, key, value):
+        value = simplejson.dumps(value)
+        with open(self.path(MANIFEST), 'r') as f:
+            data = f.read()
+        sdata = re.split('["\']%s["\']\s?:\s?\[[^\]]*\]' % key, data)
+        add = "'%s': %s" % (key, value)
+        if len(sdata) != 2:
+            warn("Could not update `%s` key in manifest. You should add this by yourself:"
+                 "\n\n%s\n" % (key, add))
+        else:
+            with open(self.path(MANIFEST), 'w') as f:
+                f.write(add.join(sdata))
 
     def add_init_import(self, initfile, module):
         if not(os.path.exists(initfile) and self.has_import(initfile, module)):
@@ -142,7 +164,7 @@ class ScaffoldModule(object):
             if if_exists == 'replace':
                 mode = 'w'
             elif if_exists != 'append':
-                print "File `%s` already exists. Skipping it..." % dest
+                warn("File `%s` already exists. Skipping it..." % dest)
                 return
         else:
             kwargs['file_created'] = True
@@ -185,3 +207,8 @@ def directory(p, create=False):
 def die(message, code=1):
     print >>sys.stderr, message
     sys.exit(code)
+
+def warn(message):
+    # ASK: shall we use logger ?
+    print "WARNING: " + message
+

From 7f984dd6ef78d650046bdabf35fa314590b31ffd Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Fri, 30 May 2014 10:45:57 +0200
Subject: [PATCH 025/121] Added ir.model.access in manifest

---
 openerp/cli/scaffold.py                     | 4 +++-
 openerp/cli/scaffold/ir.model.access.jinja2 | 6 +++---
 openerp/cli/scaffold/models.jinja2          | 2 +-
 openerp/cli/scaffold/webclient_css.jinja2   | 2 +-
 openerp/cli/scaffold/webclient_js.jinja2    | 9 +++++++--
 5 files changed, 15 insertions(+), 8 deletions(-)

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index c882e33c0c3..58d63aed365 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -64,7 +64,7 @@ class Scaffold(Command):
         logging.disable(logging.CRITICAL)
         scaffold = ScaffoldModule(dest)
         if args.model:
-            scaffold.add_model(args.model)
+            scaffold.add_model(snake(args.model))
         if args.controller:
             scaffold.add_controller(args.controller)
         if args.web:
@@ -99,6 +99,7 @@ class ScaffoldModule(object):
         self.render_file('models.jinja2', model_file, model=model)
         self.render_file('ir.model.access.jinja2', self.path('security', 'ir.model.access.csv'),
                          if_exists='append', model=model)
+        self.append_manifest_list('data', 'security/ir.model.access.csv')
 
     def add_controller(self, controller):
         controller_module = snake(controller)
@@ -135,6 +136,7 @@ class ScaffoldModule(object):
             return manifest
 
     def append_manifest_list(self, key, value, unique=True):
+        # TODO: append value without altering serialized formatting
         vals = self.get_manifest(key, [])
         if unique and value in vals:
             return
diff --git a/openerp/cli/scaffold/ir.model.access.jinja2 b/openerp/cli/scaffold/ir.model.access.jinja2
index 96bec7ba9f2..bf00ba51972 100644
--- a/openerp/cli/scaffold/ir.model.access.jinja2
+++ b/openerp/cli/scaffold/ir.model.access.jinja2
@@ -1,6 +1,6 @@
 {% if file_created -%}id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink{%- endif %}
 {% if model -%}
-access_{{ module_name|snake }}_{{ model|snake }},{{- '' -}}
-access_{{ module_name|snake }}_{{ model|snake }},{{- '' -}}
-model_{{ module_name|snake }}_{{ model|snake }},,1,0,0,0
+access_{{ module_name }}_{{ model }},{{- '' -}}
+access_{{ module_name }}_{{ model }},{{- '' -}}
+model_{{ module_name }}_{{ model }},,1,0,0,0
 {%- endif %}
diff --git a/openerp/cli/scaffold/models.jinja2 b/openerp/cli/scaffold/models.jinja2
index 6fe3aceadd3..d5c82cfa7c6 100644
--- a/openerp/cli/scaffold/models.jinja2
+++ b/openerp/cli/scaffold/models.jinja2
@@ -2,7 +2,7 @@
 from openerp.osv import orm, fields
 
 class {{ model }}(orm.Model):
-    _name = "{{ module_name|snake }}.{{ model|snake }}"
+    _name = "{{ module_name }}.{{ model }}"
 
     _columns = {
         'name': fields.char(),
diff --git a/openerp/cli/scaffold/webclient_css.jinja2 b/openerp/cli/scaffold/webclient_css.jinja2
index b4955fa33ce..b1d4da5c22b 100644
--- a/openerp/cli/scaffold/webclient_css.jinja2
+++ b/openerp/cli/scaffold/webclient_css.jinja2
@@ -1,4 +1,4 @@
 @charset "utf-8";
-.openerp .oe_{{ module_name|snake }} {
+.openerp .oe_{{ module_name }} {
     background: white;
 }
diff --git a/openerp/cli/scaffold/webclient_js.jinja2 b/openerp/cli/scaffold/webclient_js.jinja2
index 2ee203baeb4..34a168961ae 100644
--- a/openerp/cli/scaffold/webclient_js.jinja2
+++ b/openerp/cli/scaffold/webclient_js.jinja2
@@ -1,9 +1,14 @@
-openerp.{{ module_name|snake }} = function (instance) {
+openerp.{{ module_name }} = function (instance) {
 
 var _t = instance.web._t,
    _lt = instance.web._lt;
 var QWeb = instance.web.qweb;
 
-instance.{{ module_name|snake }}.MyClientAction = null; // TODO: scaffold client action
+instance.web.WebClient.include({
+    show_application: function () {
+        console.log("Show application");
+        return this._super.apply(this, arguments);
+    };
+});
 
 };

From 10fb6525e90313691bb1f5e769b05b0ed974ae93 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Fri, 30 May 2014 11:35:28 +0200
Subject: [PATCH 026/121] Basic support for xml data files

---
 openerp/cli/scaffold.py                     | 29 ++++++++++++++++++---
 openerp/cli/scaffold/__openerp__.jinja2     |  2 +-
 openerp/cli/scaffold/controllers.jinja2     |  4 +--
 openerp/cli/scaffold/ir.model.access.jinja2 |  6 ++---
 openerp/cli/scaffold/models.jinja2          |  2 +-
 openerp/cli/scaffold/record.jinja2          |  4 +++
 openerp/cli/scaffold/webclient_css.jinja2   |  2 +-
 openerp/cli/scaffold/webclient_js.jinja2    |  2 +-
 openerp/cli/scaffold/webclient_xml.jinja2   |  4 +--
 openerp/cli/scaffold/xmldata.jinja2         |  5 ++++
 10 files changed, 45 insertions(+), 15 deletions(-)
 create mode 100644 openerp/cli/scaffold/record.jinja2
 create mode 100644 openerp/cli/scaffold/xmldata.jinja2

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index 58d63aed365..d7b28740355 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -84,7 +84,7 @@ class ScaffoldModule(object):
         self.path = functools.partial(os.path.join, directory(path))
         self.created = not os.path.exists(self.path())
         directory(path, create=True)
-        self.module_name = self.path().split(os.path.sep)[-1]
+        self.module = self.path().split(os.path.sep)[-1]
         if self.created:
             manifest_base = os.path.splitext(MANIFEST)[0]
             self.render_file('%s.jinja2' % manifest_base, self.path('%s.py' % manifest_base))
@@ -96,11 +96,17 @@ class ScaffoldModule(object):
             die("Model `%s` already exists !" % model_file)
         self.add_init_import(self.path('__init__.py'), 'models')
         self.add_init_import(self.path('models', '__init__.py'), model_module)
+
         self.render_file('models.jinja2', model_file, model=model)
         self.render_file('ir.model.access.jinja2', self.path('security', 'ir.model.access.csv'),
                          if_exists='append', model=model)
         self.append_manifest_list('data', 'security/ir.model.access.csv')
 
+        demo_file = '%s_demo.xml' % self.module
+        self.append_xml_data('record.jinja2', self.path(demo_file),
+                             model=model)
+        self.append_manifest_list('demo', demo_file)
+
     def add_controller(self, controller):
         controller_module = snake(controller)
         controller_file = self.path('controllers', '%s.py' % controller_module)
@@ -115,7 +121,7 @@ class ScaffoldModule(object):
 
     def add_webclient_structure(self):
         self.append_manifest_list('depends', 'web')
-        prefix = '%s.%%s' % self.module_name
+        prefix = '%s.%%s' % self.module
         for ext in ('js', 'css', 'xml'):
             self.render_file('webclient_%s.jinja2' % ext,
                              self.path('static', 'src', ext, prefix % ext))
@@ -129,7 +135,7 @@ class ScaffoldModule(object):
         return False
 
     def get_manifest(self, key=None, default=None):
-        manifest = load_manifest(self.module_name, self.path())
+        manifest = load_manifest(self.module, self.path())
         if key:
             return manifest.get(key, default)
         else:
@@ -173,10 +179,25 @@ class ScaffoldModule(object):
         outdir = os.path.dirname(dest)
         if not os.path.exists(outdir):
             os.makedirs(outdir)
-        content = self.env.get_template(template).render(module_name=self.module_name, **kwargs)
+        content = self.env.get_template(template).render(module=self.module, **kwargs)
         with open(dest, mode) as f:
             f.write(content)
 
+    def append_xml_data(self, template, dest, **kwargs):
+        if not os.path.exists(dest):
+            self.render_file('xmldata.jinja2', dest, **kwargs)
+        with open(dest, 'r') as f:
+            data = f.read()
+        m = re.search('(^\s*)?</data>', data, re.MULTILINE)
+        content = self.env.get_template(template).render(module=self.module, **kwargs)
+        if not m:
+            warn("Could not add data in `%s`. You should add this by yourself:"
+                 "\n\n%s\n" % (dest, content))
+        else:
+            data = data[:m.start()] + content + m.group() + data[m.end():]
+            with open(self.path(dest), 'w') as f:
+                f.write(data)
+
 def snake(s):
     """ snake cases ``s``
 
diff --git a/openerp/cli/scaffold/__openerp__.jinja2 b/openerp/cli/scaffold/__openerp__.jinja2
index 38f60d5241b..43559042818 100644
--- a/openerp/cli/scaffold/__openerp__.jinja2
+++ b/openerp/cli/scaffold/__openerp__.jinja2
@@ -1,6 +1,6 @@
 # -*- coding: utf-8 -*-
 {
-    'name': "{{ module_name }}",
+    'name': "{{ module }}",
 
     'summary': """
         Short (1 phrase/line) summary of the module's purpose, used as
diff --git a/openerp/cli/scaffold/controllers.jinja2 b/openerp/cli/scaffold/controllers.jinja2
index d8756e76524..dfed6fb9bc0 100644
--- a/openerp/cli/scaffold/controllers.jinja2
+++ b/openerp/cli/scaffold/controllers.jinja2
@@ -3,11 +3,11 @@ from openerp import http
 from openerp.addons.web.controllers import main
 
 class {{ controller }}(main.Home):
-    @http.route('/{{ module_name }}/{{ controller }}', auth='public')
+    @http.route('/{{ module }}/{{ controller }}', auth='public')
     def index(self):
         return "Hello, world!"
 {% if has_model %}
-    @http.route('/{{ module_name }}/{{ controller }}/<model("{{ module_name }}.{{ controller }}"):{{ controller }}>'], type='http', auth='public')
+    @http.route('/{{ module }}/{{ controller }}/<model("{{ module }}.{{ controller }}"):{{ controller }}>'], type='http', auth='public')
     def {{ controller }}(self, {{ controller }}, **kw):
         return "Hello, %r!" % {{ controller }}
 {% endif %}
diff --git a/openerp/cli/scaffold/ir.model.access.jinja2 b/openerp/cli/scaffold/ir.model.access.jinja2
index bf00ba51972..af558a3b625 100644
--- a/openerp/cli/scaffold/ir.model.access.jinja2
+++ b/openerp/cli/scaffold/ir.model.access.jinja2
@@ -1,6 +1,6 @@
 {% if file_created -%}id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink{%- endif %}
 {% if model -%}
-access_{{ module_name }}_{{ model }},{{- '' -}}
-access_{{ module_name }}_{{ model }},{{- '' -}}
-model_{{ module_name }}_{{ model }},,1,0,0,0
+access_{{ module }}_{{ model }},{{- '' -}}
+access_{{ module }}_{{ model }},{{- '' -}}
+model_{{ module }}_{{ model }},,1,0,0,0
 {%- endif %}
diff --git a/openerp/cli/scaffold/models.jinja2 b/openerp/cli/scaffold/models.jinja2
index d5c82cfa7c6..36155a2566d 100644
--- a/openerp/cli/scaffold/models.jinja2
+++ b/openerp/cli/scaffold/models.jinja2
@@ -2,7 +2,7 @@
 from openerp.osv import orm, fields
 
 class {{ model }}(orm.Model):
-    _name = "{{ module_name }}.{{ model }}"
+    _name = "{{ module }}.{{ model }}"
 
     _columns = {
         'name': fields.char(),
diff --git a/openerp/cli/scaffold/record.jinja2 b/openerp/cli/scaffold/record.jinja2
new file mode 100644
index 00000000000..53e4ff22383
--- /dev/null
+++ b/openerp/cli/scaffold/record.jinja2
@@ -0,0 +1,4 @@
+        <record id="{{ module }}.{{ model }}_demo" model="{{ model }}">
+            <field name="name">My first record for model '{{ module }}.{{ model }}'</field>
+        </record>
+
diff --git a/openerp/cli/scaffold/webclient_css.jinja2 b/openerp/cli/scaffold/webclient_css.jinja2
index b1d4da5c22b..dadce53503b 100644
--- a/openerp/cli/scaffold/webclient_css.jinja2
+++ b/openerp/cli/scaffold/webclient_css.jinja2
@@ -1,4 +1,4 @@
 @charset "utf-8";
-.openerp .oe_{{ module_name }} {
+.openerp .oe_{{ module }} {
     background: white;
 }
diff --git a/openerp/cli/scaffold/webclient_js.jinja2 b/openerp/cli/scaffold/webclient_js.jinja2
index 34a168961ae..9845e6f0662 100644
--- a/openerp/cli/scaffold/webclient_js.jinja2
+++ b/openerp/cli/scaffold/webclient_js.jinja2
@@ -1,4 +1,4 @@
-openerp.{{ module_name }} = function (instance) {
+openerp.{{ module }} = function (instance) {
 
 var _t = instance.web._t,
    _lt = instance.web._lt;
diff --git a/openerp/cli/scaffold/webclient_xml.jinja2 b/openerp/cli/scaffold/webclient_xml.jinja2
index 8ae117ce494..98da7f73133 100644
--- a/openerp/cli/scaffold/webclient_xml.jinja2
+++ b/openerp/cli/scaffold/webclient_xml.jinja2
@@ -1,6 +1,6 @@
 <template>
-<t t-name="{{ module_name }}.MyWidget">
-    <div class="oe_{{ module_name }}">
+<t t-name="{{ module }}.MyWidget">
+    <div class="oe_{{ module }}">
         Hello World!
     </div>
 </t>
diff --git a/openerp/cli/scaffold/xmldata.jinja2 b/openerp/cli/scaffold/xmldata.jinja2
new file mode 100644
index 00000000000..9a29774d6bf
--- /dev/null
+++ b/openerp/cli/scaffold/xmldata.jinja2
@@ -0,0 +1,5 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data{% if noupdate %} noupdate="1"{% endif %}>
+    </data>
+</openerp>

From 83c402a93ebf85241ba5a7578a6571bb1baf9f52 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Fri, 30 May 2014 17:06:16 +0200
Subject: [PATCH 027/121] Added odoo start command

---
 openerp/cli/__init__.py |  1 +
 openerp/cli/deploy.py   |  6 ++--
 openerp/cli/scaffold.py |  6 ++--
 openerp/cli/start.py    | 73 +++++++++++++++++++++++++++++++++++++++++
 openerp/service/db.py   |  6 +++-
 5 files changed, 85 insertions(+), 7 deletions(-)
 create mode 100644 openerp/cli/start.py

diff --git a/openerp/cli/__init__.py b/openerp/cli/__init__.py
index 44141625121..31582d95292 100644
--- a/openerp/cli/__init__.py
+++ b/openerp/cli/__init__.py
@@ -37,6 +37,7 @@ class Help(Command):
 import server
 import deploy
 import scaffold
+import start
 
 def main():
     args = sys.argv[1:]
diff --git a/openerp/cli/deploy.py b/openerp/cli/deploy.py
index fddfcf7ec4d..accbef81f46 100644
--- a/openerp/cli/deploy.py
+++ b/openerp/cli/deploy.py
@@ -64,7 +64,7 @@ class Deploy(Command):
             os.remove(temp)
             raise
 
-    def run(self, args):
+    def run(self, cmdargs):
         parser = argparse.ArgumentParser(
             prog="%s deploy" % sys.argv[0].split(os.path.sep)[-1],
             description=self.__doc__
@@ -75,10 +75,10 @@ class Deploy(Command):
         parser.add_argument('--login', dest='login', default="admin", help='Login (default=admin)')
         parser.add_argument('--password', dest='password', default="admin", help='Password (default=admin)')
         parser.add_argument('--no-ssl-check', dest='no_ssl_check', action='store_true', help='Do not check ssl cert')
-        if not args:
+        if not cmdargs:
             sys.exit(parser.print_help())
 
-        args = parser.parse_args(args=args)
+        args = parser.parse_args(args=cmdargs)
 
         if args.no_ssl_check:
             self.session.verify = False
diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index d7b28740355..0cf7b66fcf2 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -21,7 +21,7 @@ from openerp.modules.module import (get_module_root, MANIFEST,
 class Scaffold(Command):
     "Generate an Odoo module skeleton."
 
-    def run(self, args):
+    def run(self, cmdargs):
         # TODO: bash completion file
         parser = argparse.ArgumentParser(
             prog="%s scaffold" % sys.argv[0].split(os.path.sep)[-1],
@@ -42,9 +42,9 @@ class Scaffold(Command):
         parser.add_argument('--theme', action='store_true', default=False,
                          help="Generate structure for a Website theme")
 
-        if not args:
+        if not cmdargs:
             sys.exit(parser.print_help())
-        args = parser.parse_args(args=args)
+        args = parser.parse_args(args=cmdargs)
 
         dest = directory(args.dest)
         if args.init:
diff --git a/openerp/cli/start.py b/openerp/cli/start.py
new file mode 100644
index 00000000000..39e008293f7
--- /dev/null
+++ b/openerp/cli/start.py
@@ -0,0 +1,73 @@
+#!/usr/bin/env python
+# -*- coding: utf-8 -*-
+import argparse
+import glob
+import os
+import sys
+
+from . import Command
+from .server import main
+from openerp.modules.module import get_module_root, MANIFEST
+from openerp.service.db import _create_empty_database, DatabaseExists
+
+
+class Start(Command):
+    """Quick start the Odoo server for your project"""
+
+    def get_module_list(self, path):
+        mods = glob.glob(os.path.join(path, '*/%s' % MANIFEST))
+        return [mod.split(os.path.sep)[-2] for mod in mods]
+
+
+    def run(self, cmdargs):
+        parser = argparse.ArgumentParser(
+            prog="%s start" % sys.argv[0].split(os.path.sep)[-1],
+            description=self.__doc__
+        )
+        parser.add_argument('--path', default=".",
+            help="Directory where your project's modules are stored (will autodetect from current dir)")
+        parser.add_argument("-d", "--database", dest="db_name", default=None,
+                         help="Specify the database name (default to project's directory name")
+
+
+        #openerp.tools.config.parse_config(args)
+        args, unknown = parser.parse_known_args(args=cmdargs)
+
+        project_path = os.path.abspath(os.path.expanduser(os.path.expandvars(args.path)))
+        module_root = get_module_root(project_path)
+        if module_root:
+            # go to the parent's directory of the module root if any
+            project_path = os.path.abspath(os.path.join(project_path, os.pardir))
+
+        # check if one of the subfolders has at least one module
+        mods = self.get_module_list(project_path)
+        if not mods:
+            die("Directory `%s` does not contain any Odoo module.\nPlease start this command "
+                "in your project's directory or use `--path` argument" % project_path)
+
+        if not args.db_name:
+            # Use the module's name if only one module found else the name of parent folder
+            args.db_name = mods[0] if len(mods) == 1 else project_path.split(os.path.sep)[-1]
+            # TODO: forbid some database names ? eg template1, ...
+            try:
+                _create_empty_database(args.db_name)
+            except DatabaseExists, e:
+                pass
+            except Exception, e:
+                die("Could not create database `%s`. (%s)" % (args.db_name, e))
+            cmdargs.extend(('-d', args.db_name))
+
+        if '--addons-path' not in cmdargs:
+            cmdargs.append('--addons-path=%s' % project_path)
+        if '--db-filter' not in cmdargs:
+            cmdargs.append('--db-filter=^%s$' % args.db_name)
+        # if '-i' not in cmdargs and '--init' not in cmdargs:
+        #     # Install all modules of projects even if already installed
+        #     cmdargs.extend(('-i', ','.join(mods)))
+
+        # FIXME: how to redo config ?
+        main(cmdargs)
+
+def die(message, code=1):
+    print >>sys.stderr, message
+    sys.exit(code)
diff --git a/openerp/service/db.py b/openerp/service/db.py
index bb97e72f992..de083f5b8ed 100644
--- a/openerp/service/db.py
+++ b/openerp/service/db.py
@@ -13,6 +13,7 @@ import psycopg2
 
 import openerp
 from openerp import SUPERUSER_ID
+from openerp.exceptions import Warning
 import openerp.release
 import openerp.sql_db
 import openerp.tools
@@ -25,6 +26,9 @@ self_actions = {}
 self_id = 0
 self_id_protect = threading.Semaphore()
 
+class DatabaseExists(Warning):
+    pass
+
 # This should be moved to openerp.modules.db, along side initialize().
 def _initialize_db(id, db_name, demo, lang, user_password):
     try:
@@ -81,7 +85,7 @@ def _create_empty_database(name):
         cr.execute("SELECT datname FROM pg_database WHERE datname = %s",
                    (name,))
         if cr.fetchall():
-            raise openerp.exceptions.Warning("database %r already exists!" % (name,))
+            raise DatabaseExists("database %r already exists!" % (name,))
         else:
             cr.autocommit(True)     # avoid transaction block
             cr.execute("""CREATE DATABASE "%s" ENCODING 'unicode' TEMPLATE "%s" """ % (name, chosen_template))

From 4ca17a2afa246bd941a07058bcff3cbcf1d0028f Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Fri, 30 May 2014 17:37:01 +0200
Subject: [PATCH 028/121] Removed odoo.py

---
 odoo.py | 5 -----
 1 file changed, 5 deletions(-)
 delete mode 100755 odoo.py

diff --git a/odoo.py b/odoo.py
deleted file mode 100755
index 0a33d5e7d42..00000000000
--- a/odoo.py
+++ /dev/null
@@ -1,5 +0,0 @@
-#!/usr/bin/env python
-import openerp
-
-if __name__ == "__main__":
-    openerp.cli.main()

From faa60474ce01b41001ec762ac05ac269070c96b0 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Fri, 30 May 2014 18:23:15 +0200
Subject: [PATCH 029/121] Allow initialize_sys_path() to be called more than
 once

---
 openerp/modules/module.py | 19 ++++++++++++-------
 1 file changed, 12 insertions(+), 7 deletions(-)

diff --git a/openerp/modules/module.py b/openerp/modules/module.py
index 0691c98768b..8f34a74f882 100644
--- a/openerp/modules/module.py
+++ b/openerp/modules/module.py
@@ -42,7 +42,8 @@ MANIFEST = '__openerp__.py'
 _logger = logging.getLogger(__name__)
 
 # addons path as a list
-ad_paths = []
+ad_paths = [tools.config.addons_data_dir]
+hooked = False
 
 # Modules already loaded
 loaded = []
@@ -85,17 +86,21 @@ def initialize_sys_path():
     PYTHONPATH.
     """
     global ad_paths
-    if ad_paths:
-        return
+    global hooked
 
-    ad_paths = [tools.config.addons_data_dir]
-    ad_paths += map(lambda m: os.path.abspath(tools.ustr(m.strip())), tools.config['addons_path'].split(','))
+    for ad in tools.config['addons_path'].split(','):
+        ad = os.path.abspath(tools.ustr(ad.strip()))
+        if ad not in ad_paths:
+            ad_paths.append(ad)
 
     # add base module path
     base_path = os.path.abspath(os.path.join(os.path.dirname(os.path.dirname(__file__)), 'addons'))
-    ad_paths += [base_path]
+    if base_path not in ad_paths:
+        ad_paths.append(base_path)
 
-    sys.meta_path.append(AddonsImportHook())
+    if not hooked:
+        sys.meta_path.append(AddonsImportHook())
+        hooked = True
 
 def get_module_path(module, downloaded=False, display_warning=True):
     """Return the path of the given module.

From 7580b6510b571246d5a492bf9db7c41176fd4092 Mon Sep 17 00:00:00 2001
From: qdp-odoo <qdp@openerp.com>
Date: Fri, 30 May 2014 18:34:13 +0200
Subject: [PATCH 030/121] [IMP] account: bank statement reconciliation widget

---
 .../account/demo/account_bank_statement.xml   |  85 ++++
 .../account_bank_statement_reconciliation.css | 264 +++++++++++
 ...account_bank_statement_reconciliation.scss | 447 ++++++++++++++++++
 .../account_bank_statement_reconciliation.xml | 194 ++++++++
 .../src/js/account_bank_reconciliation.js     |  35 ++
 .../views/account_analytic_plans.xml          |  12 +
 addons/l10n_be_coda/l10n_be_coda_demo.xml     |  36 ++
 7 files changed, 1073 insertions(+)
 create mode 100644 addons/account/demo/account_bank_statement.xml
 create mode 100644 addons/account/static/src/css/account_bank_statement_reconciliation.css
 create mode 100644 addons/account/static/src/css/account_bank_statement_reconciliation.scss
 create mode 100644 addons/account/static/src/xml/account_bank_statement_reconciliation.xml
 create mode 100644 addons/account_analytic_plans/static/src/js/account_bank_reconciliation.js
 create mode 100644 addons/account_analytic_plans/views/account_analytic_plans.xml
 create mode 100644 addons/l10n_be_coda/l10n_be_coda_demo.xml

diff --git a/addons/account/demo/account_bank_statement.xml b/addons/account/demo/account_bank_statement.xml
new file mode 100644
index 00000000000..52667828cc5
--- /dev/null
+++ b/addons/account/demo/account_bank_statement.xml
@@ -0,0 +1,85 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data>
+        <!-- A bank statement -->
+        <record id="demo_bank_statement_1" model="account.bank.statement">
+            <field name="journal_id" ref="account.bank_journal"/>
+            <field name="period_id" ref="account.period_5"/>
+            <field name="date" eval="time.strftime('%Y')+'-01-01'"/>
+            <field name="user_id" ref="base.user_demo"/>
+            <field name="reference_type">none</field>
+            <field name="name">BNK/2014/001</field>
+            <field name="balance_end" eval="2040.0"/>
+            <field name="company_id" ref="base.main_company"/>
+            <field name="state">draft</field>
+            <field name="balance_start" eval="0.0"/>
+            <field name="balance_end_real" eval="3707.58"/>
+        </record>
+        <record id="demo_bank_statement_line_1" model="account.bank.statement.line">
+            <field name="ref">001</field>
+            <field name="statement_id" ref="demo_bank_statement_1"/>
+            <field name="sequence" eval="1"/>
+            <field name="company_id" ref="base.main_company"/>
+            <field name="name">First 2000 € of SAJ/2014/001</field>
+            <field name="journal_id" ref="account.bank_journal"/>
+            <field name="amount" eval="2000.0"/>
+            <field name="date" eval="time.strftime('%Y')+'-01-01'"/>
+            <field name="partner_id" ref="base.res_partner_9"/>
+        </record>
+        <record id="demo_bank_statement_line_2" model="account.bank.statement.line">
+            <field name="ref">002</field>
+            <field name="statement_id" ref="demo_bank_statement_1"/>
+            <field name="sequence" eval="2"/>
+            <field name="company_id" ref="base.main_company"/>
+            <field name="name">SAJ/2014/002</field>
+            <field name="journal_id" ref="account.bank_journal"/>
+            <field name="amount" eval="650.0"/>
+            <field name="date" eval="time.strftime('%Y')+'-01-01'"/>
+            <field name="partner_id" ref="base.res_partner_9"/>
+        </record>
+        <record id="demo_bank_statement_line_3" model="account.bank.statement.line">
+            <field name="ref">003</field>
+            <field name="statement_id" ref="demo_bank_statement_1"/>
+            <field name="sequence" eval="3"/>
+            <field name="company_id" ref="base.main_company"/>
+            <field name="name">Bank fees</field>
+            <field name="journal_id" ref="account.bank_journal"/>
+            <field name="amount" eval="32.58"/>
+            <field name="date" eval="time.strftime('%Y')+'-01-01'"/>
+        </record>
+        <record id="demo_bank_statement_line_4" model="account.bank.statement.line">
+            <field name="ref">004</field>
+            <field name="statement_id" ref="demo_bank_statement_1"/>
+            <field name="sequence" eval="4"/>
+            <field name="company_id" ref="base.main_company"/>
+            <field name="name">SAJ/2014/003 and SAJ/2014/004</field>
+            <field name="journal_id" ref="account.bank_journal"/>
+            <field name="amount" eval="1025.0"/>
+            <field name="date" eval="time.strftime('%Y')+'-01-01'"/>
+            <field name="partner_id" ref="base.res_partner_2"/>
+        </record>
+        
+        <!-- Statement operation templates -->
+        <record id="statement_operation_template_1" model="account.statement.operation.template">
+            <field name="name">Discount For Early Payment</field>
+            <field name="account_id" ref="a_expense"></field>
+            <field name="label">Discount</field>
+            <field name="amount_type">percentage_of_total</field>
+            <field name="amount">-7</field>
+        </record>
+        <record id="statement_operation_template_2" model="account.statement.operation.template">
+            <field name="name">Bank Fees</field>
+            <field name="account_id" ref="a_expense"></field>
+            <field name="label">Bank Fees</field>
+            <field name="amount_type">fixed</field>
+            <field name="amount"></field>
+        </record>
+        <record id="statement_operation_template_3" model="account.statement.operation.template">
+            <field name="name">Profit / Loss</field>
+            <field name="account_id" ref="a_sale"></field>
+            <field name="label">Profit / Loss</field>
+            <field name="amount_type">fixed</field>
+            <field name="amount"></field>
+        </record>
+    </data>
+</openerp>
diff --git a/addons/account/static/src/css/account_bank_statement_reconciliation.css b/addons/account/static/src/css/account_bank_statement_reconciliation.css
new file mode 100644
index 00000000000..626d1f32dab
--- /dev/null
+++ b/addons/account/static/src/css/account_bank_statement_reconciliation.css
@@ -0,0 +1,264 @@
+.openerp .oe_bank_statement_reconciliation {
+  font-size: 12px;
+  -webkit-user-select: none;
+  -moz-user-select: none;
+  -ms-user-select: none;
+  -o-user-select: none;
+  user-select: none;
+  cursor: default;
+  /* icons */ }
+  .openerp .oe_bank_statement_reconciliation h1 {
+    width: 48%;
+    padding: 0 0 0 15px;
+    margin: 0 0 35px 0;
+    float: left;
+    font-size: 2.3em; }
+  .openerp .oe_bank_statement_reconciliation h2 {
+    font-size: 1.8em; }
+  .openerp .oe_bank_statement_reconciliation .progress {
+    width: 49%;
+    margin: 6px 15px 0 0;
+    float: right;
+    position: relative;
+    display: inline-block; }
+    .openerp .oe_bank_statement_reconciliation .progress .progress-text {
+      text-align: center;
+      position: absolute;
+      width: 100%;
+      left: 0;
+      top: 2px;
+      z-index: 10;
+      text-shadow: -1px -1px 0 #f5f5f5, 1px -1px 0 #f5f5f5, -1px 1px 0 #f5f5f5, 1px 1px 0 #f5f5f5; }
+  .openerp .oe_bank_statement_reconciliation .oe_form_sheet {
+    position: relative;
+    padding-bottom: 30px; }
+  .openerp .oe_bank_statement_reconciliation .protip {
+    margin: 0;
+    position: absolute;
+    bottom: 7px;
+    right: 15px;
+    text-align: right;
+    color: #bbb; }
+  .openerp .oe_bank_statement_reconciliation .done_message {
+    width: 100%;
+    padding: 0 20%;
+    margin-top: 50px;
+    margin-bottom: 50px; }
+    .openerp .oe_bank_statement_reconciliation .done_message h2 {
+      margin-bottom: 30px; }
+      .openerp .oe_bank_statement_reconciliation .done_message h2 .congrats_icon {
+        float: right;
+        font-size: 2em;
+        position: relative;
+        top: -0.25em; }
+    .openerp .oe_bank_statement_reconciliation .done_message .achievements {
+      margin-top: 30px;
+      text-align: center;
+      position: relative; }
+      .openerp .oe_bank_statement_reconciliation .done_message .achievements .achievement {
+        font-size: 4em;
+        margin: 0 0.3em;
+        position: relative;
+        vertical-align: middle;
+        text-shadow: 2px 2px 0px rgba(0, 0, 0, 0.2); }
+        .openerp .oe_bank_statement_reconciliation .done_message .achievements .achievement i {
+          font-size: 0.5em;
+          color: white;
+          position: absolute;
+          top: 50%;
+          margin-top: -0.55em;
+          left: 0;
+          width: 100%;
+          text-align: center; }
+    .openerp .oe_bank_statement_reconciliation .done_message .action_buttons {
+      text-align: center; }
+  .openerp .oe_bank_statement_reconciliation .glyphicon {
+    font-size: 12px !important; }
+    .openerp .oe_bank_statement_reconciliation .glyphicon.line_info_button {
+      color: #ccc !important; }
+  .openerp .oe_bank_statement_reconciliation .accounting_view .glyphicon-add-remove:before {
+    content: "\2212"; }
+  .openerp .oe_bank_statement_reconciliation .match .glyphicon-add-remove:before {
+    content: "\2b"; }
+  .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line {
+    margin-bottom: 30px;
+    /* gap between accounting_view and action view */
+    /* popover */
+    /* arrays of move lines */
+    /* Partie infos */
+    /* Match view */
+    /* Action create */ }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line table {
+      width: 100%; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .toggle_match, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .toggle_create {
+      -webkit-transition-property: -webkit-transform;
+      -moz-transition-property: -moz-transform;
+      -ms-transition-property: -ms-transform;
+      -o-transition-property: -o-transform;
+      transition-property: transform;
+      -webkit-transform: rotate(0deg);
+      -moz-transform: rotate(0deg);
+      -ms-transform: rotate(0deg);
+      -o-transform: rotate(0deg);
+      transform: rotate(0deg); }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .visible_toggle, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line[data-mode="match"] .toggle_match, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line[data-mode="create"] .toggle_create {
+      visibility: visible !important;
+      -webkit-transform: rotate(90deg);
+      -moz-transform: rotate(90deg);
+      -ms-transform: rotate(90deg);
+      -o-transform: rotate(90deg);
+      transform: rotate(90deg); }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .change_partner_container {
+      width: 200px;
+      display: none;
+      position: relative !important; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line[data-mode="inactive"] .initial_line > td {
+      background-color: #f8f8f8 !important; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line.no_match:not(.no_partner) .initial_line {
+      cursor: default !important; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line.no_match:not(.no_partner) .initial_line .line_info_button {
+        cursor: pointer; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line.no_match:not(.no_partner) .toggle_match {
+      visibility: hidden !important; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line.no_partner .partner_name, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line.no_partner .line_open_balance {
+      display: none !important; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line > table > tbody > tr:nth-child(1) > td table {
+      margin-bottom: 10px; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line table.details td:first-child {
+      padding-right: 10px;
+      font-weight: bold; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table {
+      width: 100%; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view tr, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table tr {
+        cursor: pointer; }
+        .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view tr.created_line, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table tr.created_line {
+          cursor: default !important; }
+          .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view tr.created_line .line_remove_button, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table tr.created_line .line_remove_button {
+            cursor: pointer; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view td, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table td {
+        padding: 1px 8px;
+        vertical-align: middle; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view td:nth-child(1), .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view td:nth-child(7), .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table td:nth-child(1), .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table td:nth-child(7) {
+        width: 15px;
+        padding: 0; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view td:nth-child(1), .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table td:nth-child(1) {
+        text-align: left; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view td:nth-child(2), .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table td:nth-child(2) {
+        width: 80px;
+        padding-left: 3px; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view td:nth-child(3), .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table td:nth-child(3) {
+        width: 100px; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view td:nth-child(5), .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table td:nth-child(5) {
+        text-align: right;
+        width: 15%; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view td:nth-child(6), .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table td:nth-child(6) {
+        width: 15%;
+        text-align: right;
+        padding-right: 3px; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view td:nth-child(7), .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table td:nth-child(7) {
+        text-align: right; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view tr.line_open_balance, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table tr.line_open_balance {
+        color: #bbb; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view tr .glyphicon:not(.line_info_button), .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table tr .glyphicon:not(.line_info_button) {
+        visibility: hidden;
+        color: #555; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view tr:hover .glyphicon, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view tr.active .glyphicon, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table tr:hover .glyphicon, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table tr.active .glyphicon {
+        visibility: visible; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view tr .do_partial_reconcile_button, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table tr .do_partial_reconcile_button {
+        color: #f0ad4e;
+        padding-right: 5px; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view tr .undo_partial_reconcile_button, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match table tr .undo_partial_reconcile_button {
+        color: #555;
+        padding-right: 5px; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view .initial_line > td {
+      border-top: 1px solid #bbbbbb;
+      padding-top: 4px;
+      padding-bottom: 5px;
+      background-color: #f0f0f0;
+      -webkit-transition-property: background-color;
+      -moz-transition-property: background-color;
+      -ms-transition-property: background-color;
+      transition-property: background-color; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view .initial_line > td:nth-child(1), .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view .initial_line > td:nth-child(7) {
+        border-top: none;
+        background: white !important;
+        padding-top: 6px;
+        padding-bottom: 3px; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view caption {
+      text-align: left;
+      font-size: 1.1em;
+      font-weight: bold;
+      height: 26px;
+      margin: 0 15px 4px 15px; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view caption .button_ok {
+        float: right; }
+        .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view caption .button_ok:disabled {
+          opacity: 0.5; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view caption > span, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view caption > input {
+        position: relative;
+        top: 7px;
+        /* meh */
+        font-weight: bold;
+        cursor: pointer; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view td:nth-child(6) {
+      border-left: 1px solid black; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view tr.initial_line > td:nth-child(5) {
+      border-top: 1px solid black; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .accounting_view tr.initial_line > td:nth-child(6) {
+      border-top: 1px solid black; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match .match_controls {
+      padding: 0 0 5px 18px; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match .match_controls .filter {
+        width: 240px; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match .match_controls .pager_control_left, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match .match_controls .pager_control_right {
+        display: inline-block;
+        cursor: pointer; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match .match_controls .pager_control_left {
+        margin-right: 10px; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match .match_controls .pager_control_left.disabled, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match .match_controls .pager_control_right.disabled {
+        color: #ddd;
+        cursor: default; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .match .show_more {
+      display: inline-block;
+      margin-left: 18px;
+      margin-top: 5px; }
+    .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create {
+      margin: 0 15px;
+      border: 1px solid #d5d5d5;
+      border-radius: 5px;
+      padding: 10px; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .quick_add {
+        margin-bottom: 10px;
+        clear: both; }
+        .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .quick_add:empty {
+          display: none; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .quick_add:empty {
+        display: none; }
+      .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .oe_form > table {
+        width: 49%;
+        height: 26px; }
+        .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .oe_form > table:nth-child(2n+1) {
+          float: left; }
+        .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .oe_form > table:nth-child(2n) {
+          float: right; }
+        .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .oe_form > table th {
+          font-weight: bold;
+          line-height: 26px;
+          padding-right: 8px;
+          min-width: 100px;
+          border-right: 1px solid #ddd;
+          white-space: nowrap;
+          width: 1%; }
+        .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .oe_form > table td {
+          width: 99%;
+          padding-left: 8px; }
+        .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .oe_form > table input, .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .oe_form > table select {
+          width: 100%; }
+        .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .oe_form > table.add_line_container:nth-child(2n+1) {
+          width: 98%;
+          float: none;
+          margin: auto; }
+        .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .oe_form > table.add_line_container td {
+          text-align: center; }
+        .openerp .oe_bank_statement_reconciliation .oe_bank_statement_reconciliation_line .create .oe_form > table.add_line_container .add_line {
+          line-height: 26px; }
diff --git a/addons/account/static/src/css/account_bank_statement_reconciliation.scss b/addons/account/static/src/css/account_bank_statement_reconciliation.scss
new file mode 100644
index 00000000000..3b98689bcbc
--- /dev/null
+++ b/addons/account/static/src/css/account_bank_statement_reconciliation.scss
@@ -0,0 +1,447 @@
+$actionColWidth: 15px;
+$mainTableBordersPadding: 3px;
+$lightBorder: 1px solid #bbb;
+$accountingBorder: 1px solid #000;
+$initialLineBackground: #f0f0f0;
+
+
+.openerp .oe_bank_statement_reconciliation {
+    font-size: 12px;
+    -webkit-user-select: none;
+    -moz-user-select: none;
+    -ms-user-select: none;
+    -o-user-select: none;
+    user-select: none;
+    cursor: default;
+
+    h1 {
+        width: 48%;
+        padding: 0 0 0 $actionColWidth;
+        margin: 0 0 35px 0;
+        float: left;
+        font-size: 2.3em;
+    }
+
+    h2 {
+        font-size: 1.8em;
+    }
+
+    .progress {
+        width: 49%;
+        margin: 6px $actionColWidth 0 0;
+        float: right;
+        position: relative;
+        display: inline-block;
+
+        .progress-text {
+            text-align: center;
+            position: absolute;
+            width: 100%;
+            left: 0;
+            top: 2px;
+            z-index: 10;
+            text-shadow:
+               -1px -1px 0 #f5f5f5,
+                1px -1px 0 #f5f5f5,
+                -1px 1px 0 #f5f5f5,
+                 1px 1px 0 #f5f5f5;
+        }
+    }
+
+    .oe_form_sheet {
+        position: relative;
+        padding-bottom: 30px;
+    }
+
+    .protip {
+        margin: 0;
+        position: absolute;
+        bottom: 7px;
+        right: 15px;
+        text-align: right;
+        color: #bbb;
+    }
+
+    .done_message {
+        width: 100%;
+        padding: 0 20%;
+        margin-top: 50px;
+        margin-bottom: 50px;
+
+        h2 {
+            margin-bottom: 30px;
+
+            .congrats_icon {
+                float: right;
+                font-size: 2em;
+                position: relative;
+                top: -0.25em;
+            }
+        }
+
+        .achievements {
+            margin-top: 30px;
+            text-align: center;
+            position: relative;
+
+            .achievement {
+                font-size: 4em;
+                margin: 0 0.3em;
+                position: relative;
+                vertical-align: middle;
+                text-shadow: 2px 2px 0px rgba(0,0,0,0.2);
+
+                i {
+                    font-size: 0.5em;
+                    color: white;
+                    position: absolute;
+                    top: 50%;
+                    margin-top: -0.55em;
+                    left: 0;
+                    width: 100%;
+                    text-align: center;
+                    //text-shadow: 1px 1px 0 black;
+                }
+            }
+        }
+
+        .action_buttons {
+            text-align: center;
+        }
+    }
+
+    /* icons */
+    .glyphicon {
+        font-size: 12px !important;
+
+        &.line_info_button {
+            color: #ccc !important;
+        }
+    }
+    .accounting_view .glyphicon-add-remove:before {
+        content: "\2212";
+    }
+    .match .glyphicon-add-remove:before {
+        content: "\2b";
+    }
+
+    // bankStatementReconciliationLine widget
+    .oe_bank_statement_reconciliation_line {
+        margin-bottom: 30px;
+
+        table {
+            width: 100%;
+        }
+
+        // modes : default
+        .toggle_match, .toggle_create {
+            -webkit-transition-property: -webkit-transform;
+            -moz-transition-property: -moz-transform;
+            -ms-transition-property: -ms-transform;
+            -o-transition-property: -o-transform;
+            transition-property: transform;
+            -webkit-transform: rotate(0deg);
+            -moz-transform: rotate(0deg);
+            -ms-transform: rotate(0deg);
+            -o-transform: rotate(0deg);
+            transform: rotate(0deg);
+        }
+
+        .visible_toggle {
+            visibility: visible !important;
+            -webkit-transform: rotate(90deg);
+            -moz-transform: rotate(90deg);
+            -ms-transform: rotate(90deg);
+            -o-transform: rotate(90deg);
+            transform: rotate(90deg);
+        }
+
+        .change_partner_container {
+            width: 200px;
+            display: none;
+            position: relative !important;
+        }
+
+        // modes : specific
+        &[data-mode="match"] {
+            .toggle_match {
+                @extend .visible_toggle;
+            }
+        }
+
+        &[data-mode="create"] {
+            .toggle_create {
+                @extend .visible_toggle;
+            }
+        }
+
+        &[data-mode="inactive"] {
+            .initial_line > td {
+                background-color: ($initialLineBackground + #080808) !important;
+            }
+        }
+
+        &.no_match:not(.no_partner) {
+            .initial_line {
+                cursor: default !important;
+
+                .line_info_button {
+                    cursor: pointer;
+                }
+            }
+            .toggle_match {
+                visibility: hidden !important;
+            }
+        }
+
+        &.no_partner {
+            .partner_name, .line_open_balance {
+                display: none !important;
+            }
+        }
+
+        /* gap between accounting_view and action view */
+        > table > tbody > tr:nth-child(1) > td table {
+            margin-bottom: 10px;
+        }
+
+        /* popover */
+        table.details {
+            td:first-child {
+                padding-right: 10px;
+                font-weight: bold;
+            }
+        }
+
+        /* arrays of move lines */
+        .accounting_view, .match table {
+            width: 100%;
+
+            tr {
+                cursor: pointer;
+
+                &.created_line {
+                    cursor: default !important;
+
+                    .line_remove_button {
+                        cursor: pointer;
+                    }
+                }
+            }
+
+            td {
+                padding: 1px 8px;
+                vertical-align: middle;
+            }
+
+            td:nth-child(1), td:nth-child(7) {
+                width: $actionColWidth;
+                padding: 0;
+            }
+
+            td:nth-child(1) {
+                text-align: left;
+            }
+
+            td:nth-child(2) {
+                width: 80px;
+                padding-left: $mainTableBordersPadding;
+            }
+
+            td:nth-child(3) {
+                width: 100px;
+            }
+
+            td:nth-child(4) {
+
+            }
+
+            td:nth-child(5) {
+                text-align: right;
+                width: 15%;
+            }
+
+            td:nth-child(6) {
+                width: 15%;
+                text-align: right;
+                padding-right: $mainTableBordersPadding;
+            }
+
+            td:nth-child(7) {
+                text-align: right;
+            }
+
+            tr.line_open_balance {
+                color: #bbb;
+            }
+
+            tr .glyphicon:not(.line_info_button) {
+                visibility: hidden;
+                color: #555;
+            }
+
+            tr:hover .glyphicon, tr.active .glyphicon {
+                visibility: visible;
+            }
+
+            tr .do_partial_reconcile_button {
+                color: #f0ad4e;
+                padding-right: 5px;
+            }
+
+            tr .undo_partial_reconcile_button {
+                color: #555;
+                padding-right: 5px;
+            }
+        }
+
+        /* Partie infos */
+        .accounting_view {
+
+            .initial_line > td {
+                border-top: $lightBorder;
+                padding-top: 4px;
+                padding-bottom: 5px;
+                background-color: $initialLineBackground;
+                -webkit-transition-property: background-color;
+                -moz-transition-property: background-color;
+                -ms-transition-property: background-color;
+                transition-property: background-color;
+
+                &:nth-child(1), &:nth-child(7) {
+                    border-top: none;
+                    background: white !important;
+                    // Hack pour l'alignement au px près
+                    padding-top: 6px;
+                    padding-bottom: 3px;
+                }
+            }
+
+            caption {
+                text-align: left;
+                font-size: 1.1em;
+                font-weight: bold;
+                height: 26px;
+                margin: 0 $actionColWidth 4px $actionColWidth;
+
+                .button_ok {
+                    float: right;
+
+                    &:disabled {
+                        opacity: 0.5;
+                    }
+                }
+
+                > span, > input {
+                    position: relative; top: 7px; /* meh */
+                    font-weight: bold;
+                    cursor: pointer;
+                }
+            }
+
+            // accounting "T"
+            td:nth-child(6) { border-left: $accountingBorder; }
+            tr.initial_line > td {
+                &:nth-child(5) { border-top: $accountingBorder; }
+                &:nth-child(6) { border-top: $accountingBorder; }
+            }
+        }
+
+
+        /* Match view */
+        .match {
+
+            .match_controls {
+                padding: 0 0 5px ($actionColWidth+$mainTableBordersPadding);
+
+                .filter {
+                    width: 240px;
+                }
+
+                .pager_control_left, .pager_control_right {
+                    display: inline-block;
+                    cursor: pointer;
+                }
+
+                .pager_control_left {
+                    margin-right: 10px;
+                }
+
+                .pager_control_left.disabled, .pager_control_right.disabled {
+                    color: #ddd;
+                    cursor: default;
+                }
+            }
+
+            .show_more {
+                display: inline-block;
+                margin-left: ($actionColWidth+$mainTableBordersPadding);
+                margin-top: 5px;
+            }
+        }
+
+
+        /* Action create */
+        .create {
+            margin: 0 $actionColWidth;
+            border: 1px solid #d5d5d5;
+            border-radius: 5px;
+            padding: 10px;
+
+            .quick_add {
+                margin-bottom: 10px;
+                clear: both;
+
+                &:empty {
+                    display: none;
+                }
+            }
+            .quick_add:empty {
+                display: none;
+            }
+
+            .oe_form > table {
+                width: 49%;
+                height: 26px;
+                
+                &:nth-child(2n+1) { float: left; }
+                &:nth-child(2n) { float: right; }
+
+                th {
+                    font-weight: bold;
+                    line-height: 26px;
+                    padding-right: 8px;
+                    min-width: 100px;
+                    border-right: 1px solid #ddd;
+                    white-space: nowrap;
+                    width: 1%;
+                }
+
+                td {
+                    width: 99%;
+                    padding-left: 8px;
+                }
+
+                input, select {
+                    width: 100%;
+                }
+
+                &.add_line_container {
+                    &:nth-child(2n+1) {
+                        width: 98%;
+                        float: none;
+                        margin: auto;
+                    }
+
+                    td {
+                        text-align: center;
+                    }
+
+                    .add_line {
+                        line-height: 26px;
+                    }
+                }
+            }
+        }
+    }
+}
diff --git a/addons/account/static/src/xml/account_bank_statement_reconciliation.xml b/addons/account/static/src/xml/account_bank_statement_reconciliation.xml
new file mode 100644
index 00000000000..f311207ad8c
--- /dev/null
+++ b/addons/account/static/src/xml/account_bank_statement_reconciliation.xml
@@ -0,0 +1,194 @@
+<?xml version="1.0" encoding="UTF-8"?>
+
+<templates xml:space="preserve">
+
+    <t t-name="bank_statement_nothing_to_reconcile">
+        <div class="oe_form_sheetbg"><div class="oe_form_sheet oe_form_sheet_width">
+            <div class="oe_view_nocontent"><p>
+                <b>Good Job!</b> Bank statements are fully reconciled.</p>
+                <p>This page displays all the bank transactions that are to be reconciled and provides with a neat interface to do so.</p>
+            </div>
+        </div></div>
+    </t>
+
+    <t t-name="bank_statement_reconciliation">
+        <div class="oe_form_sheetbg"><div class="oe_form_sheet oe_form_sheet_width">
+            <h1><t t-esc="title"/></h1>
+            <div class="progress progress-striped">
+            	<div class="progress-text"><span class="valuenow">0</span> / <span class="valuemax"><t t-esc="total_lines"/></span></div>
+            	<div class="progress-bar" role="progressbar" aria-valuenow="0" aria-valuemin="0" t-att-aria-valuemax="total_lines" style="width: 0%;">
+            	</div>
+            </div>
+            <div class="oe_clear"></div>
+            <div class="reconciliation_lines_container"></div>
+            <p class='protip'>Tip : Hit ctrl-enter to validate the whole sheet.</p>
+        </div></div>
+    </t>
+
+    <t t-name="bank_statement_reconciliation_done_message">
+        <div class='done_message'>
+            <h2><t t-raw="title" /></h2>
+            <p>It took you <strong><t t-esc="time_taken" /></strong> to reconcile <strong><t t-esc="transactions_done" /> transactions.<br/></strong> That's on average <t t-esc="sec_per_item" /> seconds per transaction.</p>
+            <t t-if="done_with_ctrl_enter !== 0">
+                <p>You validated <t t-esc="done_with_ctrl_enter" /> reconciliations with the ctrl-enter shortcut.</p>
+            </t>
+            <p class='achievements'>
+                <t t-foreach="achievements" t-as="achievement">
+                    <i class='fa fa-certificate achievement' t-att-data-title='achievement.title' t-att-data-content='achievement.desc'><i t-att-class="'fa '+achievement.icon"></i></i>
+                </t>
+            </p>
+            <p class="action_buttons">
+                <t t-if="has_statement_id">
+                    <button class="button_back_to_statement">Back to statement</button>
+                    <button class="button_close_statement">Close the statement</button>
+                </t>
+            </p>
+        </div>
+    </t>
+
+    <t t-name="bank_statement_reconciliation_line">
+        <table t-att-data-mode="mode">
+            <tr>
+                <td>
+                    <table class="accounting_view">
+                        <caption>
+                            <button class="button_ok"></button>
+                            <span class="partner_name"><t t-esc="line.partner_name"/></span>
+                            <div class="change_partner_container oe_form"></div>
+                        </caption>
+                        <tbody class="tbody_initial_line">
+                            <tr class="initial_line">
+                                <td><span class="toggle_match glyphicon glyphicon-cog"></span></td>
+                                <td><t t-esc="line.account_code"/></td>
+                                <td><t t-esc="line.date"/></td>
+                                <td><t t-esc="line.name"/>
+                                    <t t-if="line.amount_currency_str"> (<t t-esc="line.amount_currency_str"/>)</t></td>
+                                <td><t t-if="line.amount &gt; 0">
+                                      <t t-esc="line.amount_str"/></t></td>
+                                <td><t t-if="line.amount &lt; 0">
+                                      <t t-esc="line.amount_str"/></t></td>
+                                <td><span class="line_info_button glyphicon glyphicon-info-sign" t-att-data-content="line.q_popover"></span></td>
+                            </tr>
+                        </tbody>
+                        <tbody class="tbody_matched_lines"></tbody>
+                        <tbody class="tbody_created_lines"></tbody>
+                        <tbody class="tbody_open_balance"></tbody>
+                    </table>
+                </td>
+            </tr>
+            <tr>
+                <td>
+                    <div class="action_pane match">
+                        <div class="match_controls">
+                            <input type="text" class="filter" placeholder="Filter" value="" />
+                            <span class="pager_control_right pull-right glyphicon glyphicon-chevron-right"></span>
+                            <span class="pager_control_left pull-right glyphicon glyphicon-chevron-left"></span>
+                        </div>
+                        <table></table>
+                    </div>
+
+                    <div class="action_pane create">
+                        <!-- NB : I use a .quick_add:empty selector. whitespace characters being a node, there shall be none -->
+                        <div class="quick_add btn-group btn-group-sm"><t t-foreach="presets" t-as="preset"><button type='button' class='btn btn-default preset' t-att-data-presetid="preset.id"><t t-esc="preset.name"/></button></t></div>
+                        <div class="oe_form create_form">
+                            <!-- here come some form_create_field -->
+                            <table class="create_field add_line_container"><tr><td><a href="javascript:void(0)" class="add_line">New</a></td></tr></table>
+                        </div>
+                    </div>
+                </td>
+            </tr>
+        </table>
+    </t>
+
+    <t t-name="filter_no_match">
+        <tr><td style='text-align: center;'>No result matching '<t t-esc="filter_str" />'</td></tr>
+    </t>
+
+    <t t-name="form_create_field">
+        <table t-att-class='"create_field create_"+id'><tr>
+            <th><t t-esc="label"/></th>
+            <td class="create_account_container" t-att-class='"create_"+id+"_container"'></td>
+        </tr></table>
+    </t>
+
+    <t t-name="bank_statement_reconciliation_line_details">
+        <table class='details'>
+            <tr><td>Date</td><td><t t-esc="line.date"/></td></tr>
+            <tr><td>Partner</td><td><t t-esc="line.partner_name"/></td></tr>
+            <tr t-if="line.ref"><td>Transaction</td><td><t t-esc="line.ref"/></td></tr>
+            <tr><td>Description</td><td><t t-esc="line.name"/></td></tr>
+            <tr><td>Amount</td><td><t t-esc="line.amount_str"/><t t-if="line.amount_currency_str"> (<t t-esc="line.amount_currency_str"/>)</t></td></tr>
+            <tr><td>Account</td><td><t t-esc="line.account_code"/> <t t-esc="line.account_name"/></td></tr>
+        </table>
+    </t>
+
+
+    <t t-name="bank_statement_reconciliation_move_line">
+        <tr class="mv_line" t-att-data-lineid="line.id" t-att-data-selected="selected">
+            <td><span class="glyphicon glyphicon-add-remove"></span></td>
+            <td><t t-esc="line.account_code"/></td>
+            <td><t t-esc="line.q_due_date"/></td>
+            <td><t t-esc="line.q_label"/></td>
+
+            <td><t t-if="line.debit !== 0">
+                <t t-if="line.propose_partial_reconcile" t-call="icon_do_partial_reconciliation"></t>
+                <t t-if="line.partial_reconcile" t-call="icon_undo_partial_reconciliation"></t>
+                <t t-esc="line.debit_str"/>
+            </t></td>
+            <td><t t-if="line.credit !== 0">
+                <t t-if="line.propose_partial_reconcile"><t t-call="icon_do_partial_reconciliation" /></t>
+                <t t-if="line.partial_reconcile"><t t-call="icon_undo_partial_reconciliation" /></t>
+                <t t-esc="line.credit_str"/>
+            </t></td>
+            <td><span class="line_info_button glyphicon glyphicon-info-sign" t-att-data-content="line.q_popover"></span></td>
+        </tr>
+    </t>
+
+    <t t-name="icon_do_partial_reconciliation">
+        <i class="do_partial_reconcile_button fa fa-exclamation-triangle" data-content="This move's amount is higher than the transaction's amount. Click to do a partial reconciliation"></i>
+    </t>
+
+    <t t-name="icon_undo_partial_reconciliation">
+        <i class="undo_partial_reconcile_button fa fa-exclamation-triangle" data-content="Undo the partial reconciliation."></i>
+    </t>
+
+    <t t-name="bank_statement_reconciliation_move_line_details">
+        <table class='details'>
+            <tr><td>ID</td><td><t t-esc="line.id"/></td></tr>
+            <tr><td>Account</td><td><t t-esc="line.account_code"/> <t t-esc="line.account_name"/></td></tr>
+            <tr><td>Journal</td><td><t t-esc="line.journal_name"/></td></tr>
+            <tr><td>Period</td><td><t t-esc="line.period_name"/></td></tr>
+            <tr><td>Date</td><td><t t-esc="line.date"/></td></tr>
+            <tr><td>Due Date</td><td><t t-esc="line.q_due_date"/></td></tr>
+            <tr><td>Amount</td>
+                <td><t t-if="line.debit !== 0" t-esc="line.debit_str"/><t t-if="line.credit !== 0" t-esc="line.credit_str"/>
+                    <t t-if="line.amount_currency_str"> (<t t-esc="line.amount_currency_str"/>)</t>
+                </td></tr>
+        </table>
+    </t>
+
+
+    <t t-name="bank_statement_reconciliation_created_line">
+        <tr class="created_line" t-att-data-lineid="line.id">
+            <td><t t-if="! line.no_remove_action"><span class="line_remove_button glyphicon glyphicon-remove"></span></t></td>
+            <td><t t-esc="line.account_num"/></td>
+            <td></td>
+            <td><t t-esc="line.label"/></td>
+            <td><t t-if="line.amount &lt; 0"><t t-esc="line.amount_str"/></t></td>
+            <td><t t-if="line.amount &gt; 0"><t t-esc="line.amount_str"/></t></td>
+            <td></td>
+        </tr>
+    </t>
+
+    <t t-name="bank_statement_reconciliation_line_open_balance">
+        <tr class="line_open_balance">
+            <td><span class="toggle_create glyphicon glyphicon-play"></span></td>
+            <td><t t-esc="account_code"/></td>
+            <td></td>
+            <td>Open balance</td>
+            <td><t t-esc="debit"/></td>
+            <td><t t-esc="credit"/></td>
+            <td></td>
+        </tr>
+    </t>
+</templates>
diff --git a/addons/account_analytic_plans/static/src/js/account_bank_reconciliation.js b/addons/account_analytic_plans/static/src/js/account_bank_reconciliation.js
new file mode 100644
index 00000000000..720c22eddc8
--- /dev/null
+++ b/addons/account_analytic_plans/static/src/js/account_bank_reconciliation.js
@@ -0,0 +1,35 @@
+openerp.account_analytic_plans = function(instance) {
+
+var _t = instance.web._t,
+    _lt = instance.web._lt;
+var QWeb = instance.web.qweb;
+
+instance.web.account.bankStatementReconciliation.include({
+
+    init: function(parent, context) {
+        this._super(parent, context);
+        delete this.create_form_fields.analytic_account_id;
+        this.create_form_fields["analytic_plan"] = {
+            id: "analytic_plan",
+            index: 4,
+            corresponding_property: "analytics_id",
+            label: _t("Analytic Distribution"),
+            required: false,
+            tabindex: 14,
+            group: "analytic.group_analytic_accounting",
+            constructor: instance.web.form.FieldMany2One,
+            field_properties: {
+                relation: "account.analytic.plan.instance",
+                string: _t("Analytic Distribution"),
+                type: "many2one",
+            }
+        };
+    },
+
+    start: function() {
+        return this._super().then(function() {
+        });
+    },
+
+});
+};
diff --git a/addons/account_analytic_plans/views/account_analytic_plans.xml b/addons/account_analytic_plans/views/account_analytic_plans.xml
new file mode 100644
index 00000000000..306e8616496
--- /dev/null
+++ b/addons/account_analytic_plans/views/account_analytic_plans.xml
@@ -0,0 +1,12 @@
+<?xml version="1.0" encoding="utf-8"?>
+<!-- vim:fdn=3:
+-->
+<openerp>
+    <data>
+        <template id="assets_backend" name="account analytic plans assets" inherit_id="web.assets_backend">
+            <xpath expr="." position="inside">
+                <script type="text/javascript" src="/account_analytic_plans/static/src/js/account_bank_reconciliation.js"></script>
+            </xpath>
+        </template>
+    </data>
+</openerp>
diff --git a/addons/l10n_be_coda/l10n_be_coda_demo.xml b/addons/l10n_be_coda/l10n_be_coda_demo.xml
new file mode 100644
index 00000000000..63436a60a92
--- /dev/null
+++ b/addons/l10n_be_coda/l10n_be_coda_demo.xml
@@ -0,0 +1,36 @@
+<?xml version="1.0" ?>
+<openerp>
+    <data>
+    	<record id="demo_bank_account" model="res.partner.bank">
+            <field name="state">bank</field>
+            <field name="acc_number">BE33737018595246</field>
+            <field name="bank_bic">KREDBEBB</field>
+            <field name="journal_id" ref="account.bank_journal"/>
+            <field name="partner_id" ref="base.main_partner"/>
+        </record>
+        <!--
+        Fiscal year
+        -->    
+        
+        <record id="data_fiscalyear_2011" model="account.fiscalyear">
+            <field eval="'Fiscal Year X 2011'" name="name"/>
+            <field eval="'FY2011'" name="code"/>
+            <field eval="'2011-01-01'" name="date_start"/>
+            <field eval="'2011-12-31'" name="date_stop"/>
+            <field name="company_id" ref="base.main_company"/>
+        </record>
+        
+        <!--
+        Fiscal Periods
+        -->    
+        
+        <record id="period_1_2011" model="account.period">
+            <field eval="'01/2011'" name="code"/>
+            <field eval="'X 01/2011'" name="name"/>
+            <field name="fiscalyear_id" ref="data_fiscalyear_2011"/>
+            <field eval="'2011-01-01'" name="date_start"/>
+            <field eval="'2011-01-31'" name="date_stop"/>
+            <field name="company_id" ref="base.main_company"/>
+        </record>
+    </data> 
+</openerp>

From e3491ccb7109d40965fca25c2e0c373409d0631d Mon Sep 17 00:00:00 2001
From: qdp-odoo <qdp@openerp.com>
Date: Fri, 30 May 2014 18:47:50 +0200
Subject: [PATCH 031/121] [IMP] account: bank statement reconciliation widget
 (part 2)

---
 addons/account/__openerp__.py                 |    3 +
 addons/account/account.py                     |    5 +
 addons/account/account_bank_statement.py      |  559 ++++---
 addons/account/account_invoice.py             |    2 +-
 addons/account/account_move_line.py           |   12 +-
 addons/account/account_unit_test.xml          |    4 +-
 addons/account/account_view.xml               |  168 +-
 addons/account/demo/account_invoice_demo.xml  |  130 ++
 addons/account/security/ir.model.access.csv   |  201 +--
 .../src/js/account_move_reconciliation.js     | 1468 +++++++++++++++++
 addons/account/views/account.xml              |    3 +-
 addons/account/wizard/__init__.py             |    6 +-
 addons/account/wizard/pos_box.py              |    2 -
 addons/account_analytic_plans/__openerp__.py  |    1 +
 .../account_analytic_plans_view.xml           |   70 +-
 .../account_bank_statement_view.xml           |   12 +-
 .../account_payment_populate_statement.py     |    3 -
 addons/account_voucher/__init__.py            |    1 -
 addons/account_voucher/__openerp__.py         |    1 -
 addons/account_voucher/account_voucher.py     |  110 --
 .../account_voucher/account_voucher_view.xml  |   54 +-
 .../wizard/account_statement_from_invoice.py  |   45 +-
 addons/l10n_be_coda/__openerp__.py            |   58 +-
 addons/l10n_be_coda/l10n_be_coda_view.xml     |   10 +-
 addons/l10n_be_coda/l10n_be_coda_wizard.xml   |    1 -
 .../wizard/account_coda_import.py             |  128 +-
 addons/point_of_sale/point_of_sale.py         |   20 +-
 addons/point_of_sale/point_of_sale_view.xml   |    7 -
 .../test/account_statement_reports.yml        |   31 +-
 29 files changed, 2337 insertions(+), 778 deletions(-)

diff --git a/addons/account/__openerp__.py b/addons/account/__openerp__.py
index 5ab8d385943..b5aa1cbb20d 100644
--- a/addons/account/__openerp__.py
+++ b/addons/account/__openerp__.py
@@ -65,6 +65,7 @@ for a particular financial year and for preparation of vouchers there is a modul
         'wizard/account_period_close_view.xml',
         'wizard/account_reconcile_view.xml',
         'wizard/account_unreconcile_view.xml',
+        'wizard/account_statement_from_invoice_view.xml',
         'account_view.xml',
         'account_report.xml',
         'account_financial_report_data.xml',
@@ -144,6 +145,7 @@ for a particular financial year and for preparation of vouchers there is a modul
     'qweb' : [
         "static/src/xml/account_move_reconciliation.xml",
         "static/src/xml/account_move_line_quickadd.xml",
+        "static/src/xml/account_bank_statement_reconciliation.xml",
     ],
     'demo': [
         'demo/account_demo.xml',
@@ -151,6 +153,7 @@ for a particular financial year and for preparation of vouchers there is a modul
         'project/analytic_account_demo.xml',
         'demo/account_minimal.xml',
         'demo/account_invoice_demo.xml',
+        'demo/account_bank_statement.xml',
         'account_unit_test.xml',
     ],
     'test': [
diff --git a/addons/account/account.py b/addons/account/account.py
index 51700d30731..4e075be9cbf 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -2075,6 +2075,11 @@ class account_tax(osv.osv):
                 cur_price_unit+=amount2
         return res
 
+    def compute_for_bank_reconciliation(self, cr, uid, tax_id, amount, context=None):
+        """ Called by RPC by the bank statement reconciliation widget """
+        tax = self.browse(cr, uid, tax_id, context=context)
+        return self.compute_all(cr, uid, [tax], amount, 1) # TOCHECK may use force_exclude parameter
+
     def compute_all(self, cr, uid, taxes, price_unit, quantity, product=None, partner=None, force_excluded=False):
         """
         :param force_excluded: boolean used to say that we don't want to consider the value of field price_include of
diff --git a/addons/account/account_bank_statement.py b/addons/account/account_bank_statement.py
index cf8bb5133fd..75940d2d83d 100644
--- a/addons/account/account_bank_statement.py
+++ b/addons/account/account_bank_statement.py
@@ -19,11 +19,10 @@
 #
 ##############################################################################
 
-import time
-
 from openerp.osv import fields, osv
 from openerp.tools.translate import _
 import openerp.addons.decimal_precision as dp
+from openerp.report import report_sxw
 
 class account_bank_statement(osv.osv):
     def create(self, cr, uid, vals, context=None):
@@ -66,6 +65,18 @@ class account_bank_statement(osv.osv):
             return periods[0]
         return False
 
+    def _compute_default_statement_name(self, cr, uid, context=None):
+        if context is None:
+            context = {}
+        obj_seq = self.pool.get('ir.sequence')
+        default_journal_id = self._default_journal_id(cr, uid, context=context)
+        if default_journal_id != False:
+            period = self.pool.get('account.period').browse(cr, uid, self._get_period(cr, uid, context=context), context=context)
+            context['fiscalyear_id'] = period.fiscalyear_id.id
+            journal = self.pool.get('account.journal').browse(cr, uid, default_journal_id, None)
+            return obj_seq.next_by_id(cr, uid, journal.sequence_id.id, context=context)
+        return obj_seq.next_by_code(cr, uid, 'account.bank.statement', context=context)
+
     def _currency(self, cursor, user, ids, name, args, context=None):
         res = {}
         res_currency_obj = self.pool.get('res.currency')
@@ -92,12 +103,18 @@ class account_bank_statement(osv.osv):
             result[line.statement_id.id] = True
         return result.keys()
 
+    def _all_lines_reconciled(self, cr, uid, ids, name, args, context=None):
+        res = {}
+        for statement in self.browse(cr, uid, ids, context=context):
+            res[statement.id] = all([line.journal_entry_id.id for line in statement.line_ids])
+        return res
+
     _order = "date desc, id desc"
     _name = "account.bank.statement"
     _description = "Bank Statement"
     _inherit = ['mail.thread']
     _columns = {
-        'name': fields.char('Reference', size=64, required=True, states={'draft': [('readonly', False)]}, readonly=True, help='if you give the Name other then /, its created Accounting Entries Move will be with same name as statement name. This allows the statement entries to have the same references than the statement itself'), # readonly for account_cash_statement
+        'name': fields.char('Reference', size=64, states={'draft': [('readonly', False)]}, readonly=True, help='if you give the Name other then /, its created Accounting Entries Move will be with same name as statement name. This allows the statement entries to have the same references than the statement itself'), # readonly for account_cash_statement
         'date': fields.date('Date', required=True, states={'confirm': [('readonly', True)]}, select=True),
         'journal_id': fields.many2one('account.journal', 'Journal', required=True,
             readonly=True, states={'draft':[('readonly',False)]}),
@@ -129,10 +146,11 @@ class account_bank_statement(osv.osv):
             type='many2one', relation='res.currency'),
         'account_id': fields.related('journal_id', 'default_debit_account_id', type='many2one', relation='account.account', string='Account used in this journal', readonly=True, help='used in statement reconciliation domain, but shouldn\'t be used elswhere.'),
         'cash_control': fields.related('journal_id', 'cash_control' , type='boolean', relation='account.journal',string='Cash control'),
+        'all_lines_reconciled': fields.function(_all_lines_reconciled, string='All lines reconciled', type='boolean'),
     }
 
     _defaults = {
-        'name': "/",
+        'name': _compute_default_statement_name,
         'date': fields.date.context_today,
         'state': 'draft',
         'journal_id': _default_journal_id,
@@ -193,37 +211,6 @@ class account_bank_statement(osv.osv):
             'ref': st_line.ref,
         }
 
-    def _prepare_bank_move_line(self, cr, uid, st_line, move_id, amount, company_currency_id,
-        context=None):
-        """Compute the args to build the dict of values to create the bank move line from a
-           statement line by calling the _prepare_move_line_vals. This method may be
-           overridden to implement custom move generation (making sure to call super() to
-           establish a clean extension chain).
-
-           :param browse_record st_line: account.bank.statement.line record to
-                  create the move from.
-           :param int/long move_id: ID of the account.move to link the move line
-           :param float amount: amount of the move line
-           :param int/long company_currency_id: ID of currency of the concerned company
-           :return: dict of value to create() the bank account.move.line
-        """
-        anl_id = st_line.analytic_account_id and st_line.analytic_account_id.id or False
-        debit = ((amount<0) and -amount) or 0.0
-        credit =  ((amount>0) and amount) or 0.0
-        cur_id = False
-        amt_cur = False
-        if st_line.statement_id.currency.id <> company_currency_id:
-            cur_id = st_line.statement_id.currency.id
-        if st_line.account_id and st_line.account_id.currency_id and st_line.account_id.currency_id.id <> company_currency_id:
-            cur_id = st_line.account_id.currency_id.id
-        if cur_id:
-            res_currency_obj = self.pool.get('res.currency')
-            amt_cur = -res_currency_obj.compute(cr, uid, company_currency_id, cur_id, amount, context=context)
-
-        res = self._prepare_move_line_vals(cr, uid, st_line, move_id, debit, credit,
-            amount_currency=amt_cur, currency_id=cur_id, analytic_id=anl_id, context=context)
-        return res
-
     def _get_counter_part_account(sefl, cr, uid, st_line, context=None):
         """Retrieve the account to use in the counterpart move.
            This method may be overridden to implement custom move generation (making sure to
@@ -248,8 +235,7 @@ class account_bank_statement(osv.osv):
         """
         return st_line.partner_id and st_line.partner_id.id or False
 
-    def _prepare_counterpart_move_line(self, cr, uid, st_line, move_id, amount, company_currency_id,
-        context=None):
+    def _prepare_bank_move_line(self, cr, uid, st_line, move_id, amount, company_currency_id, context=None):
         """Compute the args to build the dict of values to create the counter part move line from a
            statement line by calling the _prepare_move_line_vals. This method may be
            overridden to implement custom move generation (making sure to call super() to
@@ -266,19 +252,22 @@ class account_bank_statement(osv.osv):
         account_id = self._get_counter_part_account(cr, uid, st_line, context=context)
         partner_id = self._get_counter_part_partner(cr, uid, st_line, context=context)
         debit = ((amount > 0) and amount) or 0.0
-        credit =  ((amount < 0) and -amount) or 0.0
+        credit = ((amount < 0) and -amount) or 0.0
         cur_id = False
         amt_cur = False
-        if st_line.statement_id.currency.id <> company_currency_id:
+        if st_line.statement_id.currency.id != company_currency_id:
             amt_cur = st_line.amount
-            cur_id = st_line.statement_id.currency.id
+            cur_id = st_line.currency_id or st_line.statement_id.currency.id
+        # TODO : FIXME the amount should be in the journal currency
+        if st_line.currency_id and st_line.amount_currency:
+            amt_cur = st_line.amount_currency
+            cur_id = st_line.currency_id.id
         return self._prepare_move_line_vals(cr, uid, st_line, move_id, debit, credit,
-            amount_currency = amt_cur, currency_id = cur_id, account_id = account_id,
-            partner_id = partner_id, context=context)
+            amount_currency=amt_cur, currency_id=cur_id, account_id=account_id,
+            partner_id=partner_id, context=context)
 
-    def _prepare_move_line_vals(self, cr, uid, st_line, move_id, debit, credit, currency_id = False,
-                amount_currency= False, account_id = False, analytic_id = False,
-                partner_id = False, context=None):
+    def _prepare_move_line_vals(self, cr, uid, st_line, move_id, debit, credit, currency_id=False,
+                amount_currency=False, account_id=False, partner_id=False, context=None):
         """Prepare the dict of values to create the move line from a
            statement line. All non-mandatory args will replace the default computed one.
            This method may be overridden to implement custom move generation (making sure to
@@ -293,7 +282,6 @@ class account_bank_statement(osv.osv):
            :param float amount_currency: amount of the debit/credit expressed in the currency_id
            :param int/long account_id: ID of the account to use in the move line if different
                   from the statement line account ID
-           :param int/long analytic_id: ID of analytic account to put on the move line
            :param int/long partner_id: ID of the partner to put on the move line
            :return: dict of value to create() the account.move.line
         """
@@ -314,67 +302,8 @@ class account_bank_statement(osv.osv):
             'period_id': st_line.statement_id.period_id.id,
             'currency_id': amount_currency and cur_id,
             'amount_currency': amount_currency,
-            'analytic_account_id': analytic_id,
         }
 
-    def create_move_from_st_line(self, cr, uid, st_line_id, company_currency_id, st_line_number, context=None):
-        """Create the account move from the statement line.
-
-           :param int/long st_line_id: ID of the account.bank.statement.line to create the move from.
-           :param int/long company_currency_id: ID of the res.currency of the company
-           :param char st_line_number: will be used as the name of the generated account move
-           :return: ID of the account.move created
-        """
-
-        if context is None:
-            context = {}
-        res_currency_obj = self.pool.get('res.currency')
-        account_move_obj = self.pool.get('account.move')
-        account_move_line_obj = self.pool.get('account.move.line')
-        account_bank_statement_line_obj = self.pool.get('account.bank.statement.line')
-        st_line = account_bank_statement_line_obj.browse(cr, uid, st_line_id, context=context)
-        st = st_line.statement_id
-
-        context.update({'date': st_line.date})
-
-        move_vals = self._prepare_move(cr, uid, st_line, st_line_number, context=context)
-        move_id = account_move_obj.create(cr, uid, move_vals, context=context)
-        account_bank_statement_line_obj.write(cr, uid, [st_line.id], {
-            'move_ids': [(4, move_id, False)]
-        })
-        torec = []
-        acc_cur = ((st_line.amount<=0) and st.journal_id.default_debit_account_id) or st_line.account_id
-
-        context.update({
-                'res.currency.compute.account': acc_cur,
-            })
-        amount = res_currency_obj.compute(cr, uid, st.currency.id,
-                company_currency_id, st_line.amount, context=context)
-
-        bank_move_vals = self._prepare_bank_move_line(cr, uid, st_line, move_id, amount,
-            company_currency_id, context=context)
-        move_line_id = account_move_line_obj.create(cr, uid, bank_move_vals, context=context)
-        torec.append(move_line_id)
-
-        counterpart_move_vals = self._prepare_counterpart_move_line(cr, uid, st_line, move_id,
-            amount, company_currency_id, context=context)
-        account_move_line_obj.create(cr, uid, counterpart_move_vals, context=context)
-
-        for line in account_move_line_obj.browse(cr, uid, [x.id for x in
-                account_move_obj.browse(cr, uid, move_id,
-                    context=context).line_id],
-                context=context):
-            if line.state <> 'valid':
-                raise osv.except_osv(_('Error!'),
-                        _('Journal item "%s" is not valid.') % line.name)
-
-        # Bank statements will not consider boolean on journal entry_posted
-        account_move_obj.post(cr, uid, [move_id], context=context)
-        return move_id
-
-    def get_next_st_line_number(self, cr, uid, st_number, st_line, context=None):
-        return st_number + '/' + str(st_line.sequence)
-
     def balance_check(self, cr, uid, st_id, journal_type='bank', context=None):
         st = self.browse(cr, uid, st_id, context=context)
         if not ((abs((st.balance_end or 0.0) - st.balance_end_real) < 0.0001) or (abs((st.balance_end or 0.0) - st.balance_end_real) < 0.0001)):
@@ -389,49 +318,30 @@ class account_bank_statement(osv.osv):
         return state in ('draft','open')
 
     def button_confirm_bank(self, cr, uid, ids, context=None):
-        obj_seq = self.pool.get('ir.sequence')
         if context is None:
             context = {}
 
         for st in self.browse(cr, uid, ids, context=context):
             j_type = st.journal_id.type
-            company_currency_id = st.journal_id.company_id.currency_id.id
             if not self.check_status_condition(cr, uid, st.state, journal_type=j_type):
                 continue
 
             self.balance_check(cr, uid, st.id, journal_type=j_type, context=context)
             if (not st.journal_id.default_credit_account_id) \
                     or (not st.journal_id.default_debit_account_id):
-                raise osv.except_osv(_('Configuration Error!'),
-                        _('Please verify that an account is defined in the journal.'))
-
-            if not st.name == '/':
-                st_number = st.name
-            else:
-                c = {'fiscalyear_id': st.period_id.fiscalyear_id.id}
-                if st.journal_id.sequence_id:
-                    st_number = obj_seq.next_by_id(cr, uid, st.journal_id.sequence_id.id, context=c)
-                else:
-                    st_number = obj_seq.next_by_code(cr, uid, 'account.bank.statement', context=c)
-
+                raise osv.except_osv(_('Configuration Error!'), _('Please verify that an account is defined in the journal.'))
             for line in st.move_line_ids:
                 if line.state <> 'valid':
-                    raise osv.except_osv(_('Error!'),
-                            _('The account entries lines are not in valid state.'))
+                    raise osv.except_osv(_('Error!'), _('The account entries lines are not in valid state.'))
+            move_ids = []
             for st_line in st.line_ids:
-                if st_line.analytic_account_id:
-                    if not st.journal_id.analytic_journal_id:
-                        raise osv.except_osv(_('No Analytic Journal!'),_("You have to assign an analytic journal on the '%s' journal!") % (st.journal_id.name,))
                 if not st_line.amount:
                     continue
-                st_line_number = self.get_next_st_line_number(cr, uid, st_number, st_line, context)
-                self.create_move_from_st_line(cr, uid, st_line.id, company_currency_id, st_line_number, context)
-
-            self.write(cr, uid, [st.id], {
-                    'name': st_number,
-                    'balance_end_real': st.balance_end
-            }, context=context)
-            self.message_post(cr, uid, [st.id], body=_('Statement %s confirmed, journal items were created.') % (st_number,), context=context)
+                if not st_line.journal_entry_id.id:
+                    raise osv.except_osv(_('Error!'), _('All the account entries lines must be processed in order to close the statement.'))
+                move_ids.append(st_line.journal_entry_id.id)
+            self.pool.get('account.move').post(cr, uid, move_ids, context=context)
+            self.message_post(cr, uid, [st.id], body=_('Statement %s confirmed, journal items were created.') % (st.name,), context=context)
         return self.write(cr, uid, ids, {'state':'confirm'}, context=context)
 
     def button_cancel(self, cr, uid, ids, context=None):
@@ -492,93 +402,356 @@ class account_bank_statement(osv.osv):
         return super(account_bank_statement, self).copy(cr, uid, id, default, context=context)
 
     def button_journal_entries(self, cr, uid, ids, context=None):
-      ctx = (context or {}).copy()
-      ctx['journal_id'] = self.browse(cr, uid, ids[0], context=context).journal_id.id
-      return {
-        'name': _('Journal Items'),
-        'view_type':'form',
-        'view_mode':'tree',
-        'res_model':'account.move.line',
-        'view_id':False,
-        'type':'ir.actions.act_window',
-        'domain':[('statement_id','in',ids)],
-        'context':ctx,
-      }
+        ctx = (context or {}).copy()
+        ctx['journal_id'] = self.browse(cr, uid, ids[0], context=context).journal_id.id
+        return {
+            'name': _('Journal Items'),
+            'view_type':'form',
+            'view_mode':'tree',
+            'res_model':'account.move.line',
+            'view_id':False,
+            'type':'ir.actions.act_window',
+            'domain':[('statement_id','in',ids)],
+            'context':ctx,
+        }
 
+    def number_of_lines_reconciled(self, cr, uid, id, context=None):
+        bsl_obj = self.pool.get('account.bank.statement.line')
+        return bsl_obj.search_count(cr, uid, [('statement_id','=',id), ('journal_entry_id','!=',False)], context=context)
+
+    def get_format_currency_js_function(self, cr, uid, id, context=None):
+        """ Returns a string that can be used to instanciate a javascript function.
+            That function formats a number according to the statement's journal currency """
+        company_currency = self.pool.get('res.users').browse(cr, uid, uid, context=context).company_id.currency_id
+        currency_obj = id and self.browse(cr, uid, id, context=context).journal_id.currency or company_currency
+        digits = 2 # TODO : from currency_obj
+        if currency_obj.position == 'after':
+            return "return amount.toFixed("+str(digits)+") + ' "+currency_obj.symbol+"';"
+        elif currency_obj.position == 'before':
+            return "return '"+currency_obj.symbol+" ' + amount.toFixed("+str(digits)+");"
 
 class account_bank_statement_line(osv.osv):
 
-    def onchange_partner_id(self, cr, uid, ids, partner_id, context=None):
-        obj_partner = self.pool.get('res.partner')
-        if context is None:
-            context = {}
-        if not partner_id:
-            return {}
-        part = obj_partner.browse(cr, uid, partner_id, context=context)
-        if not part.supplier and not part.customer:
-            type = 'general'
-        elif part.supplier and part.customer:
-            type = 'general'
-        else:
-            if part.supplier == True:
-                type = 'supplier'
-            if part.customer == True:
-                type = 'customer'
-        res_type = self.onchange_type(cr, uid, ids, partner_id=partner_id, type=type, context=context)
-        if res_type['value'] and res_type['value'].get('account_id', False):
-            return {'value': {'type': type, 'account_id': res_type['value']['account_id']}}
-        return {'value': {'type': type}}
+    def get_data_for_reconciliations(self, cr, uid, ids, context=None):
+        """ Used to instanciate a batch of reconciliations in a single request """
+        # Build a list of reconciliations data
+        ret = []
+        mv_line_ids_selected = []
+        for st_line_id in ids:
+            reconciliation_data = {
+                'st_line': self.get_statement_line_for_reconciliation(cr, uid, st_line_id, context),
+                'reconciliation_proposition': self.get_reconciliation_proposition(cr, uid, st_line_id, mv_line_ids_selected, context)
+            }
+            for mv_line in reconciliation_data['reconciliation_proposition']:
+                mv_line_ids_selected.append(mv_line['id'])
+            ret.append(reconciliation_data);
+        
+        # Check if, now that 'candidate' move lines were selected, there are moves left for statement lines
+        for reconciliation_data in ret:
+            if not reconciliation_data['st_line']['has_no_partner']:
+                if self.get_move_lines_counterparts(cr, uid, reconciliation_data['st_line']['id'], excluded_ids=mv_line_ids_selected, count=True, context=context) == 0:
+                    reconciliation_data['st_line']['no_match'] = True
+        return ret
 
-    def onchange_type(self, cr, uid, line_id, partner_id, type, context=None):
-        res = {'value': {}}
-        obj_partner = self.pool.get('res.partner')
+    def get_statement_line_for_reconciliation(self, cr, uid, id, context=None):
+        """ Returns the data required by the bank statement reconciliation use case """
+        line = self.browse(cr, uid, id, context=context)
+        statement_currency = line.journal_id.currency or line.journal_id.company_id.currency_id
+        rml_parser = report_sxw.rml_parse(cr, uid, 'statement_line_widget', context=context)
+        amount_str = line.amount > 0 and line.amount or -line.amount
+        amount_str = rml_parser.formatLang(amount_str, currency_obj=statement_currency)
+        amount_currency_str = ""
+        if line.amount_currency and line.currency_id:
+            amount_currency_str = rml_parser.formatLang(line.amount_currency, currency_obj=line.currency_id)
+
+        dict = {
+            'id': line.id,
+            'ref': line.ref,
+            'note': line.note or "",
+            'name': line.name,
+            'date': line.date,
+            'amount': line.amount,
+            'amount_str': amount_str,
+            'no_match': self.get_move_lines_counterparts(cr, uid, id, count=True, context=context) == 0 and line.partner_id.id,
+            'partner_id': line.partner_id.id,
+            'statement_id': line.statement_id.id,
+            'account_code': line.journal_id.default_debit_account_id.code,
+            'account_name': line.journal_id.default_debit_account_id.name,
+            'partner_name': line.partner_id.name,
+            'amount_currency_str': amount_currency_str,
+            'has_no_partner': not line.partner_id.id,
+        }
+        if line.partner_id.id:
+            if line.amount > 0:
+                dict['open_balance_account_id'] = line.partner_id.property_account_receivable.id
+            else:
+                dict['open_balance_account_id'] = line.partner_id.property_account_payable.id
+        return dict
+
+    def get_reconciliation_proposition(self, cr, uid, id, excluded_ids=[], context=None):
+        """ Returns move lines that constitute the best guess to reconcile a statement line. """
+        st_line = self.browse(cr, uid, id, context=context)
+        company_currency = st_line.journal_id.company_id.currency_id.id
+        statement_currency = st_line.journal_id.currency.id or company_currency
+
+        # either use the unsigned debit/credit fields or the signed amount_currency field
+        sign = 1
+        if statement_currency == company_currency:
+            if st_line.amount > 0:
+                amount_field = 'debit'
+            else:
+                amount_field = 'credit'
+        else:
+            amount_field = 'amount_currency'
+            if st_line.amount < 0:
+                sign = -1
+
+        # look for exact match
+        exact_match_id = self.get_move_lines_counterparts(cr, uid, id, excluded_ids=excluded_ids, limit=1, additional_domain=[(amount_field,'=',(sign*st_line.amount))])
+        if exact_match_id:
+            return exact_match_id
+
+        # select oldest move lines
+        if sign == -1:
+            mv_lines = self.get_move_lines_counterparts(cr, uid, id, excluded_ids=excluded_ids, limit=50, additional_domain=[(amount_field,'<',0)])
+        else:
+            mv_lines = self.get_move_lines_counterparts(cr, uid, id, excluded_ids=excluded_ids, limit=50, additional_domain=[(amount_field,'>',0)])
+        ret = []
+        total = 0
+        # get_move_lines_counterparts inverts debit and credit
+        amount_field = 'debit' if amount_field == 'credit' else 'credit'
+        for line in mv_lines:
+            if total + line[amount_field] <= st_line.amount:
+                ret.append(line)
+                total += line[amount_field]
+            else:
+                break
+
+        return ret
+
+    def get_move_lines_counterparts(self, cr, uid, id, excluded_ids=[], str="", offset=0, limit=None, count=False, additional_domain=[], context=None):
+        """ Find the move lines that could be used to reconcile a statement line and returns the counterpart that could be created to reconcile them
+            If count is true, only returns the count.
+
+            :param integer id: the id of the statement line
+            :param integers list excluded_ids: ids of move lines that should not be fetched
+            :param string str: string to filter lines
+            :param integer offset: offset of the request
+            :param integer limit: number of lines to fetch
+            :param boolean count: just return the number of records
+            :param tuples list domain: additional domain restrictions
+        """
         if context is None:
             context = {}
-        if not partner_id:
-            return res
-        account_id = False
-        line = self.browse(cr, uid, line_id, context=context)
-        if not line or (line and not line[0].account_id):
-            part = obj_partner.browse(cr, uid, partner_id, context=context)
-            if type == 'supplier':
-                account_id = part.property_account_payable.id
-            else:
-                account_id = part.property_account_receivable.id
-            res['value']['account_id'] = account_id
-        return res
+
+        rml_parser = report_sxw.rml_parse(cr, uid, 'statement_line_counterpart_widget', context=context)
+        st_line = self.browse(cr, uid, id, context=context)
+        company_currency = st_line.journal_id.company_id.currency_id
+        statement_currency = st_line.journal_id.currency or company_currency
+        mv_line_pool = self.pool.get('account.move.line')
+        currency_obj = self.pool.get('res.currency')
+
+        domain = additional_domain + [
+            ('partner_id', '=', st_line.partner_id.id),
+            ('reconcile_id', '=', False),
+            ('state','=','valid'),
+            '|',('account_id.type', '=', 'receivable'),
+            ('account_id.type', '=', 'payable'), #Let the front-end warn the user if he tries to mix payable and receivable in the same reconciliation
+        ]
+        if excluded_ids:
+            domain.append(('id', 'not in', excluded_ids))
+        if str:
+            domain += ['|', ('move_id.name', 'ilike', str), ('move_id.ref', 'ilike', str)]
+        #partially reconciled lines can be displayed only once
+        reconcile_partial_ids = []
+        ids = mv_line_pool.search(cr, uid, domain, offset=offset, limit=limit, order="date_maturity asc, id asc", context=context)
+
+        if count:
+            nb_lines = 0
+            for line in mv_line_pool.browse(cr, uid, ids, context=context):
+                if line.reconcile_partial_id and line.reconcile_partial_id.id in reconcile_partial_ids:
+                    continue
+                nb_lines += 1
+                if line.reconcile_partial_id:
+                    reconcile_partial_ids.append(line.reconcile_partial_id.id)
+            return nb_lines
+        else:
+            ret = []
+            for line in mv_line_pool.browse(cr, uid, ids, context=context):
+                if line.reconcile_partial_id and line.reconcile_partial_id.id in reconcile_partial_ids:
+                    continue
+                amount_currency_str = ""
+                if line.currency_id and line.amount_currency:
+                    amount_currency_str = rml_parser.formatLang(line.amount_currency, currency_obj=line.currency_id)
+                ret_line = {
+                    'id': line.id,
+                    'name': line.move_id.name,
+                    'ref': line.move_id.ref,
+                    'account_code': line.account_id.code,
+                    'account_name': line.account_id.name,
+                    'account_type': line.account_id.type,
+                    'date_maturity': line.date_maturity,
+                    'date': line.date,
+                    'period_name': line.period_id.name,
+                    'journal_name': line.journal_id.name,
+                    'amount_currency_str': amount_currency_str,
+                }
+                if statement_currency.id != company_currency.id and line.currency_id and line.currency_id.id == statement_currency.id:
+                    if line.amount_residual_currency < 0:
+                        ret_line['debit'] = 0
+                        ret_line['credit'] = -line.amount_residual_currency
+                    else:
+                        ret_line['debit'] = line.amount_residual_currency if line.credit != 0 else 0
+                        ret_line['credit'] = line.amount_residual_currency if line.debit != 0 else 0
+                    ret_line['amount_currency_str'] = rml_parser.formatLang(line.amount_residual, currency_obj=company_currency)
+                else:
+                    if line.amount_residual < 0:
+                        ret_line['debit'] = 0
+                        ret_line['credit'] = -line.amount_residual
+                    else:
+                        ret_line['debit'] = line.amount_residual if line.credit != 0 else 0
+                        ret_line['credit'] = line.amount_residual if line.debit != 0 else 0
+                    ctx = context.copy()
+                    ctx.update({'date': st_line.date})
+                    ret_line['debit'] = currency_obj.compute(cr, uid, statement_currency.id, company_currency.id, ret_line['debit'], context=ctx)
+                    ret_line['credit'] = currency_obj.compute(cr, uid, statement_currency.id, company_currency.id, ret_line['credit'], context=ctx)
+                ret_line['debit_str'] = rml_parser.formatLang(ret_line['debit'], currency_obj=statement_currency)
+                ret_line['credit_str'] = rml_parser.formatLang(ret_line['credit'], currency_obj=statement_currency)
+                ret.append(ret_line)
+                if line.reconcile_partial_id:
+                    reconcile_partial_ids.append(line.reconcile_partial_id.id)
+            return ret
+
+    def process_reconciliation(self, cr, uid, id, mv_line_dicts, context=None):
+        """ Creates a move line for each item of mv_line_dicts and for the statement line. Reconcile a new move line with its counterpart_move_line_id if specified. Finally, mark the statement line as reconciled by putting the newly created move id in the column journal_entry_id.
+
+            :param int id: id of the bank statement line
+            :param list of dicts mv_line_dicts: move lines to create. If counterpart_move_line_id is specified, reconcile with it
+        """
+        st_line = self.browse(cr, uid, id, context=context)
+        company_currency = st_line.journal_id.company_id.currency_id
+        statement_currency = st_line.journal_id.currency or company_currency
+        bs_obj = self.pool.get('account.bank.statement')
+        am_obj = self.pool.get('account.move')
+        aml_obj = self.pool.get('account.move.line')
+        currency_obj = self.pool.get('res.currency')
+
+        # Checks
+        if st_line.journal_entry_id.id != False:
+            raise osv.except_osv(_('Error!'), _('The bank statement line was already reconciled.'))
+        for mv_line_dict in mv_line_dicts:
+            for field in ['debit', 'credit', 'amount_currency']:
+                if field not in mv_line_dict:
+                    mv_line_dict[field] = 0.0
+            if mv_line_dict.get('counterpart_move_line_id'):
+                mv_line = aml_obj.browse(cr, uid, mv_line_dict.get('counterpart_move_line_id'), context=context)
+                if mv_line.reconcile_id:
+                    raise osv.except_osv(_('Error!'), _('A selected move line was already reconciled.'))
+
+        # Create the move
+        move_name = st_line.statement_id.name + "/" + str(st_line.sequence)
+        move_vals = bs_obj._prepare_move(cr, uid, st_line, move_name, context=context)
+        move_id = am_obj.create(cr, uid, move_vals, context=context)
+
+        # Create the move line for the statement line
+        amount = currency_obj.compute(cr, uid, st_line.statement_id.currency.id, company_currency.id, st_line.amount, context=context)
+        bank_st_move_vals = bs_obj._prepare_bank_move_line(cr, uid, st_line, move_id, amount, company_currency.id, context=context)
+        aml_obj.create(cr, uid, bank_st_move_vals, context=context)
+        st_line_currency_rate = bank_st_move_vals['amount_currency'] and statement_currency.id == company_currency.id and (bank_st_move_vals['amount_currency'] / st_line.amount) or False
+        st_line_currency = bank_st_move_vals['currency_id']
+        # Complete the dicts
+        st_line_statement_id = st_line.statement_id.id
+        st_line_journal_id = st_line.journal_id.id
+        st_line_partner_id = st_line.partner_id.id
+        st_line_company_id = st_line.company_id.id
+        st_line_period_id = st_line.statement_id.period_id.id
+        for mv_line_dict in mv_line_dicts:
+            mv_line_dict['ref'] = move_name
+            mv_line_dict['move_id'] = move_id
+            mv_line_dict['period_id'] = st_line_period_id
+            mv_line_dict['journal_id'] = st_line_journal_id
+            mv_line_dict['partner_id'] = st_line_partner_id
+            mv_line_dict['company_id'] = st_line_company_id
+            mv_line_dict['statement_id'] = st_line_statement_id
+            if mv_line_dict.get('counterpart_move_line_id'):
+                mv_line = aml_obj.browse(cr, uid, mv_line_dict['counterpart_move_line_id'], context=context)
+                mv_line_dict['account_id'] = mv_line.account_id.id
+            if statement_currency.id != company_currency.id:
+                mv_line_dict['amount_currency'] = mv_line_dict['debit'] - mv_line_dict['credit']
+                mv_line_dict['currency_id'] = statement_currency.id
+                mv_line_dict['debit'] = currency_obj.compute(cr, uid, statement_currency.id, company_currency.id, mv_line_dict['debit'])
+                mv_line_dict['credit'] = currency_obj.compute(cr, uid, statement_currency.id, company_currency.id, mv_line_dict['credit'])
+            elif st_line_currency and st_line_currency_rate:
+                mv_line_dict['amount_currency'] = self.pool.get('res.currency').round(cr, uid, st_line.currency_id, (mv_line_dict['debit'] - mv_line_dict['credit']) * st_line_currency_rate) 
+                mv_line_dict['currency_id'] = st_line_currency
+
+        # Create move lines
+        move_line_pairs_to_reconcile = []
+        for mv_line_dict in mv_line_dicts:
+            counterpart_move_line_id = None # NB : this attribute is irrelevant for aml_obj.create() and needs to be removed from the dict
+            if mv_line_dict.get('counterpart_move_line_id'):
+                counterpart_move_line_id = mv_line_dict['counterpart_move_line_id']
+                del mv_line_dict['counterpart_move_line_id']
+            new_aml_id = aml_obj.create(cr, uid, mv_line_dict, context=context)
+            if counterpart_move_line_id != None:
+                move_line_pairs_to_reconcile.append([new_aml_id, counterpart_move_line_id])
+
+        # Reconcile
+        for pair in move_line_pairs_to_reconcile:
+            # TODO : too slow
+            aml_obj.reconcile_partial(cr, uid, pair, context=context)
+
+        # Mark the statement line as reconciled
+        self.write(cr, uid, id, {'journal_entry_id': move_id}, context=context)
+
+    # FIXME : if it wasn't for the multicompany security settings in account_security.xml, the method would just
+    # return [('journal_entry_id', '=', False)]
+    # Unfortunately, that spawns a "no access rights" error ; it shouldn't.
+    def _needaction_domain_get(self, cr, uid, context=None):
+        user = self.pool.get("res.users").browse(cr, uid, uid)
+        return ['|',('company_id','=',False),('company_id','child_of',[user.company_id.id]),('journal_entry_id', '=', False)]
 
     _order = "statement_id desc, sequence"
     _name = "account.bank.statement.line"
     _description = "Bank Statement Line"
+    _inherit = ['ir.needaction_mixin']
     _columns = {
         'name': fields.char('Description', required=True),
         'date': fields.date('Date', required=True),
         'amount': fields.float('Amount', digits_compute=dp.get_precision('Account')),
-        'type': fields.selection([
-            ('supplier','Supplier'),
-            ('customer','Customer'),
-            ('general','General')
-            ], 'Type', required=True),
         'partner_id': fields.many2one('res.partner', 'Partner'),
-        'account_id': fields.many2one('account.account','Account',
-            required=True),
-        'statement_id': fields.many2one('account.bank.statement', 'Statement',
-            select=True, required=True, ondelete='cascade'),
+        'bank_account_id': fields.many2one('res.partner.bank','Bank Account'),
+        'statement_id': fields.many2one('account.bank.statement', 'Statement', select=True, required=True, ondelete='cascade'),
         'journal_id': fields.related('statement_id', 'journal_id', type='many2one', relation='account.journal', string='Journal', store=True, readonly=True),
-        'analytic_account_id': fields.many2one('account.analytic.account', 'Analytic Account'),
-        'move_ids': fields.many2many('account.move',
-            'account_bank_statement_line_move_rel', 'statement_line_id','move_id',
-            'Moves'),
         'ref': fields.char('Reference', size=32),
         'note': fields.text('Notes'),
         'sequence': fields.integer('Sequence', select=True, help="Gives the sequence order when displaying a list of bank statement lines."),
         'company_id': fields.related('statement_id', 'company_id', type='many2one', relation='res.company', string='Company', store=True, readonly=True),
+        'journal_entry_id': fields.many2one('account.move', 'Journal Entry'),
+        'amount_currency': fields.float('Amount Currency', help="The amount expressed in an optional other currency if it is a multi-currency entry.", digits_compute=dp.get_precision('Account')),
+        'currency_id': fields.many2one('res.currency', 'Currency', help="The optional other currency if it is a multi-currency entry."),
     }
     _defaults = {
         'name': lambda self,cr,uid,context={}: self.pool.get('ir.sequence').get(cr, uid, 'account.bank.statement.line'),
         'date': lambda self,cr,uid,context={}: context.get('date', fields.date.context_today(self,cr,uid,context=context)),
-        'type': 'general',
     }
 
+class account_statement_operation_template(osv.osv):
+    _name = "account.statement.operation.template"
+    _description = "Preset for the lines that can be created in a bank statement reconciliation"
+    _columns = {
+        'name': fields.char('Button Label', required=True),
+        'account_id': fields.many2one('account.account', 'Account', ondelete='cascade', domain=[('type','!=','view')]),
+        'label': fields.char('Label'),
+        'amount_type': fields.selection([('fixed', 'Fixed'),('percentage_of_total','Percentage of total amount'),('percentage_of_balance', 'Percentage of open balance')],
+                                   'Amount type', required=True),
+        'amount': fields.float('Amount', digits_compute=dp.get_precision('Account'), help="Leave to 0 to ignore."),
+        'tax_id': fields.many2one('account.tax', 'Tax', ondelete='cascade'),
+        'analytic_account_id': fields.many2one('account.analytic.account', 'Analytic Account', ondelete='cascade'),
+    }
+    _defaults = {
+        'amount_type': 'fixed',
+        'amount': 0.0
+    }
 
 # vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
diff --git a/addons/account/account_invoice.py b/addons/account/account_invoice.py
index 5b09f815f54..9d4654c9eee 100644
--- a/addons/account/account_invoice.py
+++ b/addons/account/account_invoice.py
@@ -216,7 +216,7 @@ class account_invoice(osv.osv):
     _name = "account.invoice"
     _inherit = ['mail.thread']
     _description = 'Invoice'
-    _order = "id desc"
+    _order = "number desc, id desc"
     _track = {
         'type': {
         },
diff --git a/addons/account/account_move_line.py b/addons/account/account_move_line.py
index 628cc7229e5..a37ca6acfd5 100644
--- a/addons/account/account_move_line.py
+++ b/addons/account/account_move_line.py
@@ -430,7 +430,7 @@ class account_move_line(osv.osv):
             elif line.reconcile_partial_id:
                 res[line.id] = str(line.reconcile_partial_id.name)
         return res
-        
+
     def _get_move_from_reconcile(self, cr, uid, ids, context=None):
         move = {}
         for r in self.pool.get('account.move.reconcile').browse(cr, uid, ids, context=context):
@@ -491,7 +491,7 @@ class account_move_line(osv.osv):
             type='many2one', relation='account.invoice', fnct_search=_invoice_search),
         'account_tax_id':fields.many2one('account.tax', 'Tax'),
         'analytic_account_id': fields.many2one('account.analytic.account', 'Analytic Account'),
-        'company_id': fields.related('account_id', 'company_id', type='many2one', relation='res.company', 
+        'company_id': fields.related('account_id', 'company_id', type='many2one', relation='res.company',
                             string='Company', store=True, readonly=True)
     }
 
@@ -765,7 +765,7 @@ class account_move_line(osv.osv):
                 WHERE debit > 0 AND credit > 0 AND (last_reconciliation_date IS NULL OR max_date > last_reconciliation_date)
                 ORDER BY last_reconciliation_date""")
         ids = [x[0] for x in cr.fetchall()]
-        if not ids: 
+        if not ids:
             return []
 
         # To apply the ir_rules
@@ -793,9 +793,11 @@ class account_move_line(osv.osv):
             else:
                 currency_id = line.company_id.currency_id
             if line.reconcile_id:
-                raise osv.except_osv(_('Warning'), _("Journal Item '%s' (id: %s), Move '%s' is already reconciled!") % (line.name, line.id, line.move_id.name)) 
+                raise osv.except_osv(_('Warning'), _("Journal Item '%s' (id: %s), Move '%s' is already reconciled!") % (line.name, line.id, line.move_id.name))
             if line.reconcile_partial_id:
                 for line2 in line.reconcile_partial_id.line_partial_ids:
+                    if line2.state != 'valid':
+                        raise osv.except_osv(_('Warning'), _("Journal Item '%s' (id: %s) cannot be used in a reconciliation as it is not balanced!") % (line2.name, line2.id))
                     if not line2.reconcile_id:
                         if line2.id not in merges:
                             merges.append(line2.id)
@@ -1119,7 +1121,7 @@ class account_move_line(osv.osv):
         period = period_obj.browse(cr, uid, period_id, context=context)
         for (state,) in result:
             if state == 'done':
-                raise osv.except_osv(_('Error!'), _('You can not add/modify entries in a closed period %s of journal %s.' % (period.name,journal.name)))                
+                raise osv.except_osv(_('Error!'), _('You can not add/modify entries in a closed period %s of journal %s.' % (period.name,journal.name)))
         if not result:
             jour_period_obj.create(cr, uid, {
                 'name': (journal.code or journal.name)+':'+(period.name or ''),
diff --git a/addons/account/account_unit_test.xml b/addons/account/account_unit_test.xml
index 5fb1c55b669..04b242b037c 100644
--- a/addons/account/account_unit_test.xml
+++ b/addons/account/account_unit_test.xml
@@ -6,10 +6,10 @@
             <field name="currency_id" ref="base.EUR"/>
             <field name="company_id" ref="base.main_company"/>
             <field name="partner_id" ref="base.res_partner_1"/>
-            <field name="journal_id" ref="account.sales_journal"/>
+            <field name="journal_id" ref="account.expenses_journal"/>
             <field name="state">draft</field>
             <field name="type">in_invoice</field>
-            <field name="account_id" ref="account.a_recv"/>
+            <field name="account_id" ref="account.a_pay"/>
             <field name="name">Test invoice 1</field>
         </record>
         <record id="test_tax_line" model="account.invoice.tax">
diff --git a/addons/account/account_view.xml b/addons/account/account_view.xml
index a993c0708bc..032c94258c2 100644
--- a/addons/account/account_view.xml
+++ b/addons/account/account_view.xml
@@ -489,6 +489,13 @@
            src_model="account.journal"/>
 
         <!-- Bank statement -->
+        
+        <record id="action_bank_reconcile_bank_statements" model="ir.actions.client">
+            <field name="name">Reconciliation on Bank Statements</field>
+            <field name="tag">bank_statement_reconciliation_view</field>
+            <field name="context">{'statement_id': active_id}</field>
+        </record>
+        
         <record id="view_account_bank_statement_filter" model="ir.ui.view">
             <field name="name">account.cash.statement.select</field>
             <field name="model">account.bank.statement</field>
@@ -525,6 +532,7 @@
                 </tree>
             </field>
         </record>
+        
         <record id="view_bank_statement_search" model="ir.ui.view">
             <field name="name">account.bank.statement.search</field>
             <field name="model">account.bank.statement</field>
@@ -544,6 +552,7 @@
                 </search>
             </field>
         </record>
+        
         <record id="view_bank_statement_form" model="ir.ui.view">
             <field name="name">account.bank.statement.form</field>
             <field name="model">account.bank.statement</field>
@@ -551,14 +560,21 @@
             <field name="arch" type="xml">
                 <form string="Bank Statement" version="7.0">
                 <header>
-                    <button name="button_confirm_bank" states="draft" string="Confirm" type="object" class="oe_highlight"/>
-                    <button name="button_dummy" states="draft" string="Compute" type="object" class="oe_highlight"/>
+                    <field name="all_lines_reconciled" invisible="1" />
+                    <span attrs="{'invisible':['|',('all_lines_reconciled','=',True),('line_ids','=',[])]}">
+                        <button name="%(action_bank_reconcile_bank_statements)d" states="draft" string="Reconcile" type="action" class="oe_highlight"/>
+                    </span>
+                    <span attrs="{'invisible':[('all_lines_reconciled','=',False)]}">
+                        <button name="button_confirm_bank" states="draft" string="Close" type="object" class="oe_highlight"/>
+                    </span>
                     <button name="button_cancel" states="confirm" string="Cancel Statement" type="object"/>
                     <field name="state" widget="statusbar" statusbar_visible="draft,confirm"/>
                 </header>
                 <sheet>
                     <div class="oe_right oe_button_box" name="import_buttons">
-                       <!-- Put here related buttons -->
+                        <button class="oe_inline oe_stat_button" name="%(action_view_account_statement_from_invoice_lines)d"
+                            string="Import Invoice" type="action"
+                            attrs="{'invisible':[('state','=','confirm')]}" widget="statinfo" icon="fa-pencil-square-o"/>
                     </div>
                     <label for="name" class="oe_edit_only"/>
                     <h1><field name="name"/></h1>
@@ -581,41 +597,30 @@
                     <notebook>
                         <page string="Transactions" name="statement_line_ids">
                             <field name="line_ids" context="{'date':date}">
-                                <tree editable="bottom" string="Statement lines">
+                                <tree editable="bottom" string="Statement lines" colors="grey:journal_entry_id!=False">
                                     <field name="sequence" readonly="1" invisible="1"/>
-                                    <field name="date"/>
-                                    <field name="name"/>
-                                    <field name="ref"/>
-                                    <field name="partner_id" on_change="onchange_partner_id(partner_id)" domain="[
+                                    <field name="journal_entry_id" invisible="1"/>
+                                    <field name="date" attrs="{'readonly' : [('journal_entry_id', '!=', False)] }"/>
+                                    <field name="name" attrs="{'readonly' : [('journal_entry_id', '!=', False)] }"/>
+                                    <field name="ref" attrs="{'readonly' : [('journal_entry_id', '!=', False)] }"/>
+                                    <field name="partner_id" domain="[
                                         '&amp;',
                                             '|',('parent_id','=',False),('is_company','=',True),
-                                            '|',('customer','=',True),('supplier','=',True)]" context="{'default_supplier': 1}"/>
-                                    <field name="type" on_change="onchange_type(partner_id, type)"/>
-                                    <field name="account_id" options='{"no_open":True}' domain="[('journal_id','=',parent.journal_id), ('company_id', '=', parent.company_id)]"/>
-                                    <field name="analytic_account_id" groups="analytic.group_analytic_accounting" domain="[('company_id', '=', parent.company_id), ('type', '&lt;&gt;', 'view')]"/>
-                                    <field name="amount"/>
+                                            '|',('customer','=',True),('supplier','=',True)]"
+                                         context="{'default_supplier': 1}"
+                                         attrs="{'readonly' : [('journal_entry_id', '!=', False)] }"/>
+                                    <field name="amount" attrs="{'readonly' : [('journal_entry_id', '!=', False)] }"/>
+                                    <field name="amount_currency" groups="base.group_multi_currency" attrs="{'readonly' : [('journal_entry_id', '!=', False)] }"/>
+                                    <field name="currency_id" groups="base.group_multi_currency" attrs="{'readonly' : [('journal_entry_id', '!=', False)] }"/>
+                                    <field name="bank_account_id" groups="base.group_no_one"/>
                                 </tree>
-                                <form string="Statement lines" version="7.0">
-                                    <group col="4">
-                                        <field name="date"/>
-                                        <field name="name"/>
-                                        <field name="ref"/>
-                                        <field name="partner_id" on_change="onchange_partner_id(partner_id)"/>
-                                        <field name="type" on_change="onchange_type(partner_id, type)"/>
-                                        <field name="account_id" domain="[('journal_id', '=', parent.journal_id), ('type', '&lt;&gt;', 'view'), ('company_id', '=', parent.company_id)]"/>
-                                        <field name="analytic_account_id" groups="analytic.group_analytic_accounting" domain="[('company_id', '=', parent.company_id), ('type', '&lt;&gt;', 'view')]"/>
-                                        <field name="amount"/>
-                                        <field name="sequence" readonly="0"/>
-                                    </group>
-                                    <separator string="Notes"/>
-                                    <field name="note"/>
-                                </form>
                             </field>
                         </page>
                     </notebook>
                     <group class="oe_subtotal_footer oe_right" colspan="2" name="sale_total">
                         <div class="oe_subtotal_footer_separator oe_inline">
                             <label for="balance_end" />
+                            <button name="button_dummy" states="draft" string="(update)" type="object" class="oe_edit_only oe_link"/>
                         </div>
                         <field name="balance_end" nolabel="1" class="oe_subtotal_footer_separator" widget='monetary' options="{'currency_field': 'currency_id'}"/>
                     </group>
@@ -682,6 +687,85 @@
             <field name="domain">[('state','=','draft')]</field>
             <field name="filter" eval="True"/>
         </record>
+        
+        <record id="action_bank_reconcile" model="ir.actions.client">
+            <field name="name">Reconciliation on Bank Statements</field>
+            <field name="res_model">account.bank.statement.line</field>
+            <field name="tag">bank_statement_reconciliation_view</field>
+        </record>
+        
+        <!-- because of the needaction badge, groups needs to be specified -->
+        <menuitem id="menu_bank_reconcile_bank_statements" name="Reconciliation on Bank Statements" parent="account.periodical_processing_reconciliation" groups="group_account_user" action="action_bank_reconcile" sequence="20"/>
+
+        <record id="view_account_statement_operation_template_form" model="ir.ui.view">
+            <field name="name">account.statement.operation.template.form</field>
+            <field name="model">account.statement.operation.template</field>
+            <field name="arch" type="xml">
+                <form string="Statement Operation Templates" version="7.0">
+                    <sheet>
+                        <div class="oe_title">
+                            <label for="name" class="oe_edit_only"/>
+                            <h1>
+                                <field name="name"/>
+                            </h1>
+                        </div>
+                        <group>
+                            <group>
+                                <field name="account_id"/>
+                                <field name="amount_type"/>
+                                <field name="tax_id"/>
+                            </group>
+                            <group>
+                                <field name="label"/>
+                                <label for="amount"/>
+                                <div>
+                                    <field name="amount" class="oe_inline" />
+                                    <label string="%" class="oe_inline" attrs="{'invisible':[('amount_type','not in',('percentage_of_total', 'percentage_of_balance'))]}" />
+                                </div>
+                                <field name="analytic_account_id" groups="analytic.group_analytic_accounting"/>
+                            </group>
+                        </group>
+                    </sheet>
+                </form>
+            </field>
+        </record>
+        <record id="view_account_statement_operation_template_tree" model="ir.ui.view">
+            <field name="name">account.statement.operation.template.tree</field>
+            <field name="model">account.statement.operation.template</field>
+            <field name="arch" type="xml">
+                <tree string="Bank Reconciliation Move Presets">
+                    <field name="name"/>
+                    <field name="account_id"/>
+                    <field name="amount_type"/>
+                </tree>
+            </field>
+        </record>
+        <record id="view_account_statement_operation_template_search" model="ir.ui.view">
+            <field name="name">account.statement.operation.template.search</field>
+            <field name="model">account.statement.operation.template</field>
+            <field name="arch" type="xml">
+                <search string="Bank Reconciliation Move preset">
+                        <filter string="With tax" domain="[('tax_id','!=',False)]"/>
+                        <field name="amount_type"/>
+                </search>
+            </field>
+        </record>
+        <record id="action_account_statement_operation_template" model="ir.actions.act_window">
+            <field name="name">Statement Operation Templates</field>
+            <field name="res_model">account.statement.operation.template</field>
+            <field name="view_type">form</field>
+            <field name="view_mode">tree,form</field>
+            <field name="search_view_id" ref="view_account_statement_operation_template_search"/>
+            <field name="help" type="html">
+              <p class="oe_view_nocontent_create">
+                Click to create a statement operation template.
+              </p><p>
+                Those can be used to quickly create a move line when reconciling
+                your bank statements.
+              </p>
+            </field>
+        </record>
+        <menuitem action="action_account_statement_operation_template" id="menu_action_account_statement_operation_template" parent="menu_configuration_misc" name="Statement Operation Templates" sequence="22"/>
 
         <!-- Account Types -->
         <record id="view_account_type_search" model="ir.ui.view">
@@ -1602,11 +1686,11 @@
                 <form string="Payment Term" version="7.0">
                     <group>
                         <group string="Amount Computation">
-	                        <field name="value"/>
-	                        <label for="value_amount" string="Amount To Pay"  attrs="{'invisible':[('value','=','balance')]}"/>
-	                        <div attrs="{'invisible':[('value','=','balance')]}">
-	                            <field name="value_amount" class="oe_inline"/>
-	                        </div>
+                            <field name="value"/>
+                            <label for="value_amount" string="Amount To Pay"  attrs="{'invisible':[('value','=','balance')]}"/>
+                            <div attrs="{'invisible':[('value','=','balance')]}">
+                                <field name="value_amount" class="oe_inline"/>
+                            </div>
                         </group>
                         <group string="Due Date Computation">
                             <field name="days"/>
@@ -2258,7 +2342,13 @@
             <field name="arch" type="xml">
                 <form string="Statement" version="7.0">
                 <header>
-                    <button name="button_confirm_cash" states="open" string="Close CashBox" type="object" class="oe_highlight"/>
+                    <field name="all_lines_reconciled" invisible="1" />
+                    <span attrs="{'invisible':['|',('all_lines_reconciled','=',True),('line_ids','=',[])]}">
+                        <button name="%(action_bank_reconcile_bank_statements)d" states="open" string="Reconcile" type="action" class="oe_highlight"/>
+                    </span>
+                    <span attrs="{'invisible':[('all_lines_reconciled','=',False)]}">
+                        <button name="button_confirm_cash" states="open" string="Close CashBox" type="object" class="oe_highlight"/>
+                    </span>
                     <button name="button_open" states="draft" string="Open CashBox" type="object" class="oe_highlight"/>
                     <button name="button_cancel" states="confirm,open" string="Cancel CashBox" type="object"/>
                     <field name="state" widget="statusbar" nolabel="1" statusbar_visible="draft,confirm"/>
@@ -2288,10 +2378,7 @@
                                     <field name="date"/>
                                     <field name="name"/>
                                     <field name="ref"/>
-                                    <field name="partner_id" on_change="onchange_partner_id(partner_id)"/>
-                                    <field name="type" on_change="onchange_type(partner_id, type)"/>
-                                    <field domain="[('journal_id','=',parent.journal_id), ('company_id', '=', parent.company_id)]" name="account_id"/>
-                                    <field name="analytic_account_id" domain="[('company_id', '=', parent.company_id), ('type', '&lt;&gt;', 'view')]" groups="analytic.group_analytic_accounting" />
+                                    <field name="partner_id"/>
                                     <field name="amount"/>
                                 </tree>
                                 <form string="Statement lines" version="7.0">
@@ -2299,10 +2386,7 @@
                                         <field name="date"/>
                                         <field name="name"/>
                                         <field name="ref"/>
-                                        <field name="partner_id" on_change="onchange_partner_id(partner_id)"/>
-                                        <field name="type" on_change="onchange_type(partner_id, type)"/>
-                                        <field domain="[('journal_id', '=', parent.journal_id), ('type', '&lt;&gt;', 'view'), ('company_id', '=', parent.company_id)]" name="account_id"/>
-                                        <field name="analytic_account_id" domain="[('company_id', '=', parent.company_id), ('type', '&lt;&gt;', 'view')]" groups="analytic.group_analytic_accounting" />
+                                        <field name="partner_id"/>
                                         <field name="amount"/>
                                         <field name="sequence"/>
                                     </group>
diff --git a/addons/account/demo/account_invoice_demo.xml b/addons/account/demo/account_invoice_demo.xml
index 280eeeb9e94..4f329eb32d1 100644
--- a/addons/account/demo/account_invoice_demo.xml
+++ b/addons/account/demo/account_invoice_demo.xml
@@ -44,5 +44,135 @@
             <field name="partner_id" ref="base.res_partner_17"/>
             <field name="name">Zed+ Antivirus</field>
         </record>
+
+        <!-- Some customer invoices used to show the reconciliation process on the bank statement -->
+        <record id="invoice_1" model="account.invoice">
+            <field name="currency_id" ref="base.EUR"/>
+            <field name="company_id" ref="base.main_company"/>
+            <field name="journal_id" ref="account.sales_journal"/>
+            <field name="state">draft</field>
+            <field name="type">out_invoice</field>
+            <field name="account_id" ref="a_recv"/>
+            <field name="partner_id" ref="base.res_partner_9"/>
+        </record>
+        <record id="invoice_1_line_1" model="account.invoice.line">
+            <field name="name">Otpez Laptop without OS</field>
+            <field name="invoice_id" ref="invoice_1"/>
+            <field name="price_unit">642</field>
+            <field name="quantity">5</field>
+            <field name="account_id" ref="a_sale"/>
+        </record>
+        <record id="invoice_1_line_2" model="account.invoice.line">
+            <field name="name">Linutop</field>
+            <field name="invoice_id" ref="invoice_1"/>
+            <field name="price_unit">280</field>
+            <field name="quantity">5</field>
+            <field name="account_id" ref="a_sale"/>
+        </record>
+        <workflow action="invoice_open" model="account.invoice" ref="invoice_1"/>
+        
+        <record id="invoice_2" model="account.invoice">
+            <field name="currency_id" ref="base.EUR"/>
+            <field name="company_id" ref="base.main_company"/>
+            <field name="journal_id" ref="account.sales_journal"/>
+            <field name="state">draft</field>
+            <field name="type">out_invoice</field>
+            <field name="account_id" ref="a_recv"/>
+            <field name="partner_id" ref="base.res_partner_9"/>
+            <field eval="time.strftime('%Y-%m') + '-01'" name="date_invoice"/>
+        </record>
+        <record id="invoice_2_line_1" model="account.invoice.line">
+            <field name="name">8-port Switch</field>
+            <field name="invoice_id" ref="invoice_2"/>
+            <field name="price_unit">50</field>
+            <field name="quantity">3</field>
+            <field name="account_id" ref="a_sale"/>
+        </record>
+        <record id="invoice_2_line_2" model="account.invoice.line">
+            <field name="name">30m RJ45 wire</field>
+            <field name="invoice_id" ref="invoice_2"/>
+            <field name="price_unit">25</field>
+            <field name="quantity">20</field>
+            <field name="account_id" ref="a_sale"/>
+        </record>
+        <workflow action="invoice_open" model="account.invoice" ref="invoice_2"/>
+        
+        <record id="invoice_3" model="account.invoice">
+            <field name="currency_id" ref="base.EUR"/>
+            <field name="company_id" ref="base.main_company"/>
+            <field name="journal_id" ref="account.sales_journal"/>
+            <field name="state">draft</field>
+            <field name="type">out_invoice</field>
+            <field name="account_id" ref="a_recv"/>
+            <field name="partner_id" ref="base.res_partner_2"/>
+            <field eval="time.strftime('%Y-%m') + '-08'" name="date_invoice"/>
+        </record>
+        <record id="invoice_3_line_1" model="account.invoice.line">
+            <field name="name">TypeMatrix Dvorak Keyboard</field>
+            <field name="invoice_id" ref="invoice_3"/>
+            <field name="price_unit">90</field>
+            <field name="quantity">5</field>
+            <field name="account_id" ref="a_sale"/>
+        </record>
+        <record id="invoice_3_line_2" model="account.invoice.line">
+            <field name="name">Ergonomic Mouse</field>
+            <field name="invoice_id" ref="invoice_3"/>
+            <field name="price_unit">15</field>
+            <field name="quantity">5</field>
+            <field name="account_id" ref="a_sale"/>
+        </record>
+        <workflow action="invoice_open" model="account.invoice" ref="invoice_3"/>
+
+        <record id="invoice_4" model="account.invoice">
+            <field name="currency_id" ref="base.EUR"/>
+            <field name="company_id" ref="base.main_company"/>
+            <field name="journal_id" ref="account.sales_journal"/>
+            <field name="state">draft</field>
+            <field name="type">out_invoice</field>
+            <field name="account_id" ref="a_recv"/>
+            <field name="partner_id" ref="base.res_partner_2"/>
+            <field eval="time.strftime('%Y-%m') + '-15'" name="date_invoice"/>
+        </record>
+        <record id="invoice_4_line_1" model="account.invoice.line">
+            <field name="name">Desktop Computer Table</field>
+            <field name="invoice_id" ref="invoice_4"/>
+            <field name="price_unit">80</field>
+            <field name="quantity">5</field>
+            <field name="account_id" ref="a_sale"/>
+        </record>
+        <record id="invoice_4_line_2" model="account.invoice.line">
+            <field name="name">Desktop Lamp</field>
+            <field name="invoice_id" ref="invoice_4"/>
+            <field name="price_unit">20</field>
+            <field name="quantity">5</field>
+            <field name="account_id" ref="a_sale"/>
+        </record>
+        <workflow action="invoice_open" model="account.invoice" ref="invoice_4"/>
+
+        <record id="invoice_5" model="account.invoice">
+            <field name="currency_id" ref="base.EUR"/>
+            <field name="company_id" ref="base.main_company"/>
+            <field name="journal_id" ref="account.sales_journal"/>
+            <field name="state">draft</field>
+            <field name="type">out_invoice</field>
+            <field name="account_id" ref="a_recv"/>
+            <field name="partner_id" ref="base.res_partner_9"/>
+            <field eval="time.strftime('%Y-%m') + '-08'" name="date_invoice"/>
+        </record>
+        <record id="invoice_5_line_1" model="account.invoice.line">
+            <field name="name">TypeMatrix Dvorak Keyboard</field>
+            <field name="invoice_id" ref="invoice_5"/>
+            <field name="price_unit">90</field>
+            <field name="quantity">5</field>
+            <field name="account_id" ref="a_sale"/>
+        </record>
+        <record id="invoice_5_line_2" model="account.invoice.line">
+            <field name="name">Ergonomic Mouse</field>
+            <field name="invoice_id" ref="invoice_5"/>
+            <field name="price_unit">15</field>
+            <field name="quantity">5</field>
+            <field name="account_id" ref="a_sale"/>
+        </record>
+        <workflow action="invoice_open" model="account.invoice" ref="invoice_5"/>
     </data>
 </openerp>
diff --git a/addons/account/security/ir.model.access.csv b/addons/account/security/ir.model.access.csv
index d1f0bbab6b5..3183cb2c979 100644
--- a/addons/account/security/ir.model.access.csv
+++ b/addons/account/security/ir.model.access.csv
@@ -1,100 +1,101 @@
-id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink
-access_product_product_account_user,product.product.account.user,product.model_product_product,group_account_user,1,0,0,0
-access_account_payment_term,account.payment.term,model_account_payment_term,account.group_account_user,1,0,0,0
-access_account_payment_term_line,account.payment.term.line,model_account_payment_term_line,account.group_account_user,1,0,0,0
-access_account_account_type,account.account.type,model_account_account_type,account.group_account_user,1,0,0,0
-access_account_tax_internal_user,account.tax internal user,model_account_tax,base.group_user,1,0,0,0
-access_account_account,account.account,model_account_account,account.group_account_user,1,0,0,0
-access_account_account_user,account.account user,model_account_account,base.group_user,1,0,0,0
-access_account_account_partner_manager,account.account partner manager,model_account_account,base.group_partner_manager,1,0,0,0
-access_account_journal_period_manager,account.journal.period manager,model_account_journal_period,account.group_account_manager,1,0,0,0
-access_account_tax_code,account.tax.code,model_account_tax_code,account.group_account_invoice,1,0,0,0
-access_account_tax,account.tax,model_account_tax,account.group_account_invoice,1,0,0,0
-access_account_model,account.model,model_account_model,account.group_account_user,1,1,1,1
-access_account_model_line,account.model.line,model_account_model_line,account.group_account_user,1,1,1,1
-access_account_subscription,account.subscription,model_account_subscription,account.group_account_user,1,1,1,1
-access_account_subscription_line,account.subscription.line,model_account_subscription_line,account.group_account_user,1,1,1,1
-access_account_subscription_manager,account.subscription manager,model_account_subscription,account.group_account_manager,1,0,0,0
-access_account_subscription_line_manager,account.subscription.line manager,model_account_subscription_line,account.group_account_manager,1,0,0,0
-access_account_account_template,account.account.template,model_account_account_template,account.group_account_manager,1,1,1,1
-access_account_tax_code_template,account.tax.code.template,model_account_tax_code_template,account.group_account_manager,1,1,1,1
-access_account_chart_template,account.chart.template,model_account_chart_template,account.group_account_manager,1,1,1,1
-access_account_tax_template,account.tax.template,model_account_tax_template,account.group_account_manager,1,1,1,1
-access_account_bank_statement,account.bank.statement,model_account_bank_statement,account.group_account_user,1,1,1,1
-access_account_bank_statement_line,account.bank.statement.line,model_account_bank_statement_line,account.group_account_user,1,1,1,1
-access_account_analytic_line_manager,account.analytic.line manager,model_account_analytic_line,account.group_account_manager,1,0,0,0
-access_account_analytic_account,account.analytic.account,analytic.model_account_analytic_account,base.group_user,1,0,0,0
-access_account_analytic_journal,account.analytic.journal,model_account_analytic_journal,account.group_account_user,1,0,0,0
-access_account_analytic_journal_user,account.analytic.journal,model_account_analytic_journal,base.group_user,1,1,1,0
-access_account_invoice_uinvoice,account.invoice,model_account_invoice,account.group_account_invoice,1,1,1,1
-access_account_invoice_line_uinvoice,account.invoice.line,model_account_invoice_line,account.group_account_invoice,1,1,1,1
-access_account_invoice_tax_uinvoice,account.invoice.tax,model_account_invoice_tax,account.group_account_invoice,1,1,1,1
-access_account_move_uinvoice,account.move,model_account_move,account.group_account_invoice,1,1,1,1
-access_account_move_line_uinvoice,account.move.line invoice,model_account_move_line,account.group_account_invoice,1,1,1,1
-access_account_move_reconcile_uinvoice,account.move.reconcile,model_account_move_reconcile,account.group_account_invoice,1,1,1,1
-access_account_journal_period_uinvoice,account.journal.period,model_account_journal_period,account.group_account_invoice,1,1,1,1
-access_account_payment_term_manager,account.payment.term,model_account_payment_term,account.group_account_manager,1,1,1,1
-access_account_payment_term_line_manager,account.payment.term.line,model_account_payment_term_line,account.group_account_manager,1,1,1,1
-access_account_tax_manager,account.tax,model_account_tax,account.group_account_manager,1,1,1,1
-access_account_journal_manager,account.journal,model_account_journal,account.group_account_manager,1,1,1,1
-access_account_journal_invoice,account.journal invoice,model_account_journal,account.group_account_invoice,1,0,0,0
-access_account_period_manager,account.period,model_account_period,account.group_account_manager,1,1,1,1
-access_account_period_invoice,account.period invoice,model_account_period,account.group_account_invoice,1,0,0,0
-access_account_invoice_group_invoice,account.invoice group invoice,model_account_invoice,account.group_account_invoice,1,1,1,1
-access_account_analytic_journal_manager,account.analytic.journal,model_account_analytic_journal,account.group_account_manager,1,1,1,1
-access_account_fiscalyear,account.fiscalyear,model_account_fiscalyear,account.group_account_manager,1,1,1,1
-access_account_fiscalyear_invoice,account.fiscalyear.invoice,model_account_fiscalyear,account.group_account_invoice,1,0,0,0
-access_account_fiscalyear_partner_manager,account.fiscalyear.partnermanager,model_account_fiscalyear,base.group_partner_manager,1,0,0,0
-access_account_fiscalyear_employee,account.fiscalyear employee,model_account_fiscalyear,base.group_user,1,0,0,0
-access_res_currency_account_manager,res.currency account manager,base.model_res_currency,group_account_manager,1,1,1,1
-access_res_currency_rate_account_manager,res.currency.rate account manager,base.model_res_currency_rate,group_account_manager,1,1,1,1
-access_res_currency_rate_type_account_manager,res.currency.rate.type account manager,base.model_res_currency_rate_type,group_account_manager,1,1,1,1
-access_account_invoice_user,account.invoice user,model_account_invoice,base.group_user,1,0,0,0
-access_account_invoice_user,account.invoice.line user,model_account_invoice_line,base.group_user,1,0,0,0
-access_account_payment_term_partner_manager,account.payment.term partner manager,model_account_payment_term,base.group_user,1,0,0,0
-access_account_payment_term_line_partner_manager,account.payment.term.line partner manager,model_account_payment_term_line,base.group_user,1,0,0,0
-access_account_account_sale_manager,account.account sale manager,model_account_account,base.group_sale_manager,1,0,0,0
-access_account_fiscal_position_product_manager,account.fiscal.position account.manager,model_account_fiscal_position,account.group_account_manager,1,1,1,1
-access_account_fiscal_position_tax_product_manager,account.fiscal.position.tax account.manager,model_account_fiscal_position_tax,account.group_account_manager,1,1,1,1
-access_account_fiscal_position_account_product_manager,account.fiscal.position account.manager,model_account_fiscal_position_account,account.group_account_manager,1,1,1,1
-access_account_fiscal_position,account.fiscal.position all,model_account_fiscal_position,base.group_user,1,0,0,0
-access_account_fiscal_position_tax,account.fiscal.position.tax all,model_account_fiscal_position_tax,base.group_user,1,0,0,0
-access_account_fiscal_position_account,account.fiscal.position all,model_account_fiscal_position_account,base.group_user,1,0,0,0
-access_account_fiscal_position_template,account.fiscal.position.template,model_account_fiscal_position_template,account.group_account_manager,1,1,1,1
-access_account_fiscal_position_tax_template,account.fiscal.position.tax.template,model_account_fiscal_position_tax_template,account.group_account_manager,1,1,1,1
-access_account_fiscal_position_account_template,account.fiscal.position.account.template,model_account_fiscal_position_account_template,account.group_account_manager,1,1,1,1
-access_account_sequence_fiscal_year_user,account.sequence.fiscalyear user,model_account_sequence_fiscalyear,base.group_user,1,0,0,0
-access_temp_range,temp.range,model_temp_range,account.group_account_manager,1,0,0,0
-access_report_aged_receivable,report.aged.receivable,model_report_aged_receivable,account.group_account_manager,1,1,1,1
-access_report_invoice_created,report.invoice.created,model_report_invoice_created,account.group_account_manager,1,1,1,1
-access_report_account_type_sales,report.account_type.sales,model_report_account_type_sales,account.group_account_manager,1,1,1,1
-access_report_account_sales,report.account.sales,model_report_account_sales,account.group_account_manager,1,1,1,1
-access_account_invoice_report,account.invoice.report,model_account_invoice_report,account.group_account_manager,1,1,1,1
-access_res_partner_group_account_manager,res_partner group_account_manager,model_res_partner,account.group_account_manager,1,0,0,0
-access_account_invoice_accountant,account.invoice accountant,model_account_invoice,account.group_account_user,1,0,0,0
-access_account_tax_code_accountant,account.tax.code accountant,model_account_tax_code,account.group_account_user,1,1,1,1
-access_account_move_line_manager,account.move.line manager,model_account_move_line,account.group_account_manager,1,0,0,0
-access_account_move_manager,account.move manager,model_account_move,account.group_account_manager,1,0,0,0
-access_account_entries_report_manager,account.entries.report,model_account_entries_report,account.group_account_manager,1,1,1,1
-access_account_entries_report_invoice,account.entries.report,model_account_entries_report,account.group_account_invoice,1,0,0,0
-access_account_entries_report_employee,account.entries.report employee,model_account_entries_report,base.group_user,1,0,0,0
-access_analytic_entries_report_manager,analytic.entries.report,model_analytic_entries_report,account.group_account_manager,1,0,0,0
-access_account_cashbox_line,account.cashbox.line,model_account_cashbox_line,account.group_account_user,1,1,1,1
-access_account_journal_cashbox_line,account.journal.cashbox.line,model_account_journal_cashbox_line,account.group_account_user,1,1,1,0
-access_account_invoice_tax_accountant,account.invoice.tax accountant,model_account_invoice_tax,account.group_account_user,1,0,0,0
-access_account_move_reconcile_manager,account.move.reconcile manager,model_account_move_reconcile,account.group_account_manager,1,0,0,0
-access_account_analytic_line_invoice,account.analytic.line invoice,model_account_analytic_line,account.group_account_invoice,1,1,1,1
-access_account_invoice_line_accountant,account.invoice.line accountant,model_account_invoice_line,account.group_account_user,1,0,0,0
-access_account_account_invoice,account.account invoice,model_account_account,account.group_account_invoice,1,1,1,1
-access_account_analytic_accountant,account.analytic.account accountant,analytic.model_account_analytic_account,account.group_account_user,1,1,1,1
-access_account_account_type_invoice,account.account.type invoice,model_account_account_type,account.group_account_invoice,1,1,1,1
-access_report_account_receivable_invoice,report.account.receivable.invoice,model_report_account_receivable,account.group_account_invoice,1,1,1,1
-access_account_sequence_fiscal_year_invoice,account.sequence.fiscalyear invoice,model_account_sequence_fiscalyear,account.group_account_invoice,1,1,1,1
-access_account_tax_sale_manager,account.tax sale manager,model_account_tax,base.group_sale_salesman,1,0,0,0
-access_account_journal_sale_manager,account.journal sale manager,model_account_journal,base.group_sale_salesman,1,0,0,0
-access_account_invoice_tax_sale_manager,account.invoice.tax  sale manager,model_account_invoice_tax,base.group_sale_salesman,1,0,0,0
-access_account_sequence_fiscal_year_sale_user,account.sequence.fiscalyear.sale.user,model_account_sequence_fiscalyear,base.group_sale_salesman,1,1,1,0
-access_account_sequence_fiscal_year_sale_manager,account.sequence.fiscalyear.sale.manager,model_account_sequence_fiscalyear,base.group_sale_manager,1,1,1,1
-access_account_treasury_report_manager,account.treasury.report.manager,model_account_treasury_report,account.group_account_manager,1,0,0,0
-access_account_financial_report,account.financial.report,model_account_financial_report,account.group_account_user,1,1,1,1
-access_account_financial_report_invoice,account.financial.report invoice,model_account_financial_report,account.group_account_invoice,1,0,0,0
+id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink
+access_product_product_account_user,product.product.account.user,product.model_product_product,group_account_user,1,0,0,0
+access_account_payment_term,account.payment.term,model_account_payment_term,account.group_account_user,1,0,0,0
+access_account_payment_term_line,account.payment.term.line,model_account_payment_term_line,account.group_account_user,1,0,0,0
+access_account_account_type,account.account.type,model_account_account_type,account.group_account_user,1,0,0,0
+access_account_tax_internal_user,account.tax internal user,model_account_tax,base.group_user,1,0,0,0
+access_account_account,account.account,model_account_account,account.group_account_user,1,0,0,0
+access_account_account_user,account.account user,model_account_account,base.group_user,1,0,0,0
+access_account_account_partner_manager,account.account partner manager,model_account_account,base.group_partner_manager,1,0,0,0
+access_account_journal_period_manager,account.journal.period manager,model_account_journal_period,account.group_account_manager,1,0,0,0
+access_account_tax_code,account.tax.code,model_account_tax_code,account.group_account_invoice,1,0,0,0
+access_account_tax,account.tax,model_account_tax,account.group_account_invoice,1,0,0,0
+access_account_model,account.model,model_account_model,account.group_account_user,1,1,1,1
+access_account_model_line,account.model.line,model_account_model_line,account.group_account_user,1,1,1,1
+access_account_subscription,account.subscription,model_account_subscription,account.group_account_user,1,1,1,1
+access_account_subscription_line,account.subscription.line,model_account_subscription_line,account.group_account_user,1,1,1,1
+access_account_subscription_manager,account.subscription manager,model_account_subscription,account.group_account_manager,1,0,0,0
+access_account_subscription_line_manager,account.subscription.line manager,model_account_subscription_line,account.group_account_manager,1,0,0,0
+access_account_account_template,account.account.template,model_account_account_template,account.group_account_manager,1,1,1,1
+access_account_tax_code_template,account.tax.code.template,model_account_tax_code_template,account.group_account_manager,1,1,1,1
+access_account_chart_template,account.chart.template,model_account_chart_template,account.group_account_manager,1,1,1,1
+access_account_tax_template,account.tax.template,model_account_tax_template,account.group_account_manager,1,1,1,1
+access_account_bank_statement,account.bank.statement,model_account_bank_statement,account.group_account_user,1,1,1,1
+access_account_bank_statement_line,account.bank.statement.line,model_account_bank_statement_line,account.group_account_user,1,1,1,1
+access_account_analytic_line_manager,account.analytic.line manager,model_account_analytic_line,account.group_account_manager,1,0,0,0
+access_account_analytic_account,account.analytic.account,analytic.model_account_analytic_account,base.group_user,1,0,0,0
+access_account_analytic_journal,account.analytic.journal,model_account_analytic_journal,account.group_account_user,1,0,0,0
+access_account_analytic_journal_user,account.analytic.journal,model_account_analytic_journal,base.group_user,1,1,1,0
+access_account_invoice_uinvoice,account.invoice,model_account_invoice,account.group_account_invoice,1,1,1,1
+access_account_invoice_line_uinvoice,account.invoice.line,model_account_invoice_line,account.group_account_invoice,1,1,1,1
+access_account_invoice_tax_uinvoice,account.invoice.tax,model_account_invoice_tax,account.group_account_invoice,1,1,1,1
+access_account_move_uinvoice,account.move,model_account_move,account.group_account_invoice,1,1,1,1
+access_account_move_line_uinvoice,account.move.line invoice,model_account_move_line,account.group_account_invoice,1,1,1,1
+access_account_move_reconcile_uinvoice,account.move.reconcile,model_account_move_reconcile,account.group_account_invoice,1,1,1,1
+access_account_journal_period_uinvoice,account.journal.period,model_account_journal_period,account.group_account_invoice,1,1,1,1
+access_account_payment_term_manager,account.payment.term,model_account_payment_term,account.group_account_manager,1,1,1,1
+access_account_payment_term_line_manager,account.payment.term.line,model_account_payment_term_line,account.group_account_manager,1,1,1,1
+access_account_tax_manager,account.tax,model_account_tax,account.group_account_manager,1,1,1,1
+access_account_journal_manager,account.journal,model_account_journal,account.group_account_manager,1,1,1,1
+access_account_journal_invoice,account.journal invoice,model_account_journal,account.group_account_invoice,1,0,0,0
+access_account_period_manager,account.period,model_account_period,account.group_account_manager,1,1,1,1
+access_account_period_invoice,account.period invoice,model_account_period,account.group_account_invoice,1,0,0,0
+access_account_invoice_group_invoice,account.invoice group invoice,model_account_invoice,account.group_account_invoice,1,1,1,1
+access_account_analytic_journal_manager,account.analytic.journal,model_account_analytic_journal,account.group_account_manager,1,1,1,1
+access_account_fiscalyear,account.fiscalyear,model_account_fiscalyear,account.group_account_manager,1,1,1,1
+access_account_fiscalyear_invoice,account.fiscalyear.invoice,model_account_fiscalyear,account.group_account_invoice,1,0,0,0
+access_account_fiscalyear_partner_manager,account.fiscalyear.partnermanager,model_account_fiscalyear,base.group_partner_manager,1,0,0,0
+access_account_fiscalyear_employee,account.fiscalyear employee,model_account_fiscalyear,base.group_user,1,0,0,0
+access_res_currency_account_manager,res.currency account manager,base.model_res_currency,group_account_manager,1,1,1,1
+access_res_currency_rate_account_manager,res.currency.rate account manager,base.model_res_currency_rate,group_account_manager,1,1,1,1
+access_res_currency_rate_type_account_manager,res.currency.rate.type account manager,base.model_res_currency_rate_type,group_account_manager,1,1,1,1
+access_account_invoice_user,account.invoice user,model_account_invoice,base.group_user,1,0,0,0
+access_account_invoice_user,account.invoice.line user,model_account_invoice_line,base.group_user,1,0,0,0
+access_account_payment_term_partner_manager,account.payment.term partner manager,model_account_payment_term,base.group_user,1,0,0,0
+access_account_payment_term_line_partner_manager,account.payment.term.line partner manager,model_account_payment_term_line,base.group_user,1,0,0,0
+access_account_account_sale_manager,account.account sale manager,model_account_account,base.group_sale_manager,1,0,0,0
+access_account_fiscal_position_product_manager,account.fiscal.position account.manager,model_account_fiscal_position,account.group_account_manager,1,1,1,1
+access_account_fiscal_position_tax_product_manager,account.fiscal.position.tax account.manager,model_account_fiscal_position_tax,account.group_account_manager,1,1,1,1
+access_account_fiscal_position_account_product_manager,account.fiscal.position account.manager,model_account_fiscal_position_account,account.group_account_manager,1,1,1,1
+access_account_fiscal_position,account.fiscal.position all,model_account_fiscal_position,base.group_user,1,0,0,0
+access_account_fiscal_position_tax,account.fiscal.position.tax all,model_account_fiscal_position_tax,base.group_user,1,0,0,0
+access_account_fiscal_position_account,account.fiscal.position all,model_account_fiscal_position_account,base.group_user,1,0,0,0
+access_account_fiscal_position_template,account.fiscal.position.template,model_account_fiscal_position_template,account.group_account_manager,1,1,1,1
+access_account_fiscal_position_tax_template,account.fiscal.position.tax.template,model_account_fiscal_position_tax_template,account.group_account_manager,1,1,1,1
+access_account_fiscal_position_account_template,account.fiscal.position.account.template,model_account_fiscal_position_account_template,account.group_account_manager,1,1,1,1
+access_account_sequence_fiscal_year_user,account.sequence.fiscalyear user,model_account_sequence_fiscalyear,base.group_user,1,0,0,0
+access_temp_range,temp.range,model_temp_range,account.group_account_manager,1,0,0,0
+access_report_aged_receivable,report.aged.receivable,model_report_aged_receivable,account.group_account_manager,1,1,1,1
+access_report_invoice_created,report.invoice.created,model_report_invoice_created,account.group_account_manager,1,1,1,1
+access_report_account_type_sales,report.account_type.sales,model_report_account_type_sales,account.group_account_manager,1,1,1,1
+access_report_account_sales,report.account.sales,model_report_account_sales,account.group_account_manager,1,1,1,1
+access_account_invoice_report,account.invoice.report,model_account_invoice_report,account.group_account_manager,1,1,1,1
+access_res_partner_group_account_manager,res_partner group_account_manager,model_res_partner,account.group_account_manager,1,0,0,0
+access_account_invoice_accountant,account.invoice accountant,model_account_invoice,account.group_account_user,1,0,0,0
+access_account_tax_code_accountant,account.tax.code accountant,model_account_tax_code,account.group_account_user,1,1,1,1
+access_account_move_line_manager,account.move.line manager,model_account_move_line,account.group_account_manager,1,0,0,0
+access_account_move_manager,account.move manager,model_account_move,account.group_account_manager,1,0,0,0
+access_account_entries_report_manager,account.entries.report,model_account_entries_report,account.group_account_manager,1,1,1,1
+access_account_entries_report_invoice,account.entries.report,model_account_entries_report,account.group_account_invoice,1,0,0,0
+access_account_entries_report_employee,account.entries.report employee,model_account_entries_report,base.group_user,1,0,0,0
+access_analytic_entries_report_manager,analytic.entries.report,model_analytic_entries_report,account.group_account_manager,1,0,0,0
+access_account_cashbox_line,account.cashbox.line,model_account_cashbox_line,account.group_account_user,1,1,1,1
+access_account_journal_cashbox_line,account.journal.cashbox.line,model_account_journal_cashbox_line,account.group_account_user,1,1,1,0
+access_account_invoice_tax_accountant,account.invoice.tax accountant,model_account_invoice_tax,account.group_account_user,1,0,0,0
+access_account_move_reconcile_manager,account.move.reconcile manager,model_account_move_reconcile,account.group_account_manager,1,0,0,0
+access_account_analytic_line_invoice,account.analytic.line invoice,model_account_analytic_line,account.group_account_invoice,1,1,1,1
+access_account_invoice_line_accountant,account.invoice.line accountant,model_account_invoice_line,account.group_account_user,1,0,0,0
+access_account_account_invoice,account.account invoice,model_account_account,account.group_account_invoice,1,1,1,1
+access_account_analytic_accountant,account.analytic.account accountant,analytic.model_account_analytic_account,account.group_account_user,1,1,1,1
+access_account_account_type_invoice,account.account.type invoice,model_account_account_type,account.group_account_invoice,1,1,1,1
+access_report_account_receivable_invoice,report.account.receivable.invoice,model_report_account_receivable,account.group_account_invoice,1,1,1,1
+access_account_sequence_fiscal_year_invoice,account.sequence.fiscalyear invoice,model_account_sequence_fiscalyear,account.group_account_invoice,1,1,1,1
+access_account_tax_sale_manager,account.tax sale manager,model_account_tax,base.group_sale_salesman,1,0,0,0
+access_account_journal_sale_manager,account.journal sale manager,model_account_journal,base.group_sale_salesman,1,0,0,0
+access_account_invoice_tax_sale_manager,account.invoice.tax  sale manager,model_account_invoice_tax,base.group_sale_salesman,1,0,0,0
+access_account_sequence_fiscal_year_sale_user,account.sequence.fiscalyear.sale.user,model_account_sequence_fiscalyear,base.group_sale_salesman,1,1,1,0
+access_account_sequence_fiscal_year_sale_manager,account.sequence.fiscalyear.sale.manager,model_account_sequence_fiscalyear,base.group_sale_manager,1,1,1,1
+access_account_treasury_report_manager,account.treasury.report.manager,model_account_treasury_report,account.group_account_manager,1,0,0,0
+access_account_financial_report,account.financial.report,model_account_financial_report,account.group_account_user,1,1,1,1
+access_account_financial_report_invoice,account.financial.report invoice,model_account_financial_report,account.group_account_invoice,1,0,0,0
+access_account_statement_operation_template,account.statement.operation.template,model_account_statement_operation_template,account.group_account_user,1,1,1,1
diff --git a/addons/account/static/src/js/account_move_reconciliation.js b/addons/account/static/src/js/account_move_reconciliation.js
index 1040e9d9b5c..a7e83a2146b 100644
--- a/addons/account/static/src/js/account_move_reconciliation.js
+++ b/addons/account/static/src/js/account_move_reconciliation.js
@@ -6,6 +6,1474 @@ openerp.account = function (instance) {
     
     instance.web.account = instance.web.account || {};
     
+    instance.web.client_actions.add('bank_statement_reconciliation_view', 'instance.web.account.bankStatementReconciliation');
+    instance.web.account.bankStatementReconciliation = instance.web.Widget.extend({
+        className: 'oe_bank_statement_reconciliation',
+    
+        init: function(parent, context) {
+            this._super(parent);
+            this.max_reconciliations_displayed = 10;
+            this.statement_id = context.context.statement_id;
+            this.title = context.context.title || _t("Reconciliation");
+            this.st_lines = [];
+            this.last_displayed_reconciliation_index = undefined; // Flow control
+            this.reconciled_lines = 0; // idem
+            this.already_reconciled_lines = 0; // Number of lines of the statement which were already reconciled
+            this.model_bank_statement = new instance.web.Model("account.bank.statement");
+            this.model_bank_statement_line = new instance.web.Model("account.bank.statement.line");
+            this.reconciliation_menu_id = false; // Used to update the needaction badge
+            this.formatCurrency; // Method that formats the currency ; loaded from the server
+    
+            // Only for statistical purposes
+            this.lines_reconciled_with_ctrl_enter = 0;
+            this.time_widget_loaded = Date.now();
+    
+            // Stuff used by the children bankStatementReconciliationLine
+            this.max_move_lines_displayed = 5;
+            this.animation_speed = 100; // "Blocking" animations
+            this.aestetic_animation_speed = 300; // eye candy
+            this.map_tax_id_amount = {};
+            this.presets = {};
+            // We'll need to get the code of an account selected in a many2one (whose value is the id)
+            this.map_account_id_code = {};
+            // The same move line cannot be selected for multiple resolutions
+            this.excluded_move_lines_ids = {};
+            // Description of the fields to initialize in the "create new line" form
+            // NB : for presets to work correctly, a field id must be the same string as a preset field
+            this.create_form_fields = {
+                account_id: {
+                    id: "account_id",
+                    index: 0,
+                    corresponding_property: "account_id", // a account.move field name
+                    label: _t("Account"),
+                    required: true,
+                    tabindex: 10,
+                    constructor: instance.web.form.FieldMany2One,
+                    field_properties: {
+                        relation: "account.account",
+                        string: _t("Account"),
+                        type: "many2one",
+                        domain: [['type','!=','view']],
+                    },
+                },
+                label: {
+                    id: "label",
+                    index: 1,
+                    corresponding_property: "label",
+                    label: _t("Label"),
+                    required: true,
+                    tabindex: 11,
+                    constructor: instance.web.form.FieldChar,
+                    field_properties: {
+                        string: _t("Label"),
+                        type: "char",
+                    },
+                },
+                tax_id: {
+                    id: "tax_id",
+                    index: 2,
+                    corresponding_property: "tax_id",
+                    label: _t("Tax"),
+                    required: false,
+                    tabindex: 12,
+                    constructor: instance.web.form.FieldMany2One,
+                    field_properties: {
+                        relation: "account.tax",
+                        string: _t("Tax"),
+                        type: "many2one",
+                    },
+                },
+                amount: {
+                    id: "amount",
+                    index: 3,
+                    corresponding_property: "amount",
+                    label: _t("Amount"),
+                    required: true,
+                    tabindex: 13,
+                    constructor: instance.web.form.FieldFloat,
+                    field_properties: {
+                        string: _t("Amount"),
+                        type: "float",
+                    },
+                },
+                analytic_account_id: {
+                    id: "analytic_account_id",
+                    index: 4,
+                    corresponding_property: "analytic_account_id",
+                    label: _t("Analytic Acc."),
+                    required: false,
+                    tabindex: 14,
+                    group:"analytic.group_analytic_accounting",
+                    constructor: instance.web.form.FieldMany2One,
+                    field_properties: {
+                        relation: "account.analytic.account",
+                        string: _t("Analytic Acc."),
+                        type: "many2one",
+                    },
+                },
+            };
+        },
+    
+        start: function() {
+            this._super();
+            var self = this;
+    
+            // Inject variable styles
+            var style = document.createElement("style");
+            style.appendChild(document.createTextNode(""));
+            document.head.appendChild(style);
+            var css_selector = ".oe_bank_statement_reconciliation_line .toggle_match, .oe_bank_statement_reconciliation_line .toggle_create,  .oe_bank_statement_reconciliation_line .initial_line > td";
+            if(style.sheet.insertRule) {
+                style.sheet.insertRule(css_selector + " { -webkit-transition-duration: "+self.aestetic_animation_speed+"ms; }", 0);
+                style.sheet.insertRule(css_selector + " { -moz-transition-duration: "+self.aestetic_animation_speed+"ms; }", 0);
+                style.sheet.insertRule(css_selector + " { -ms-transition-duration: "+self.aestetic_animation_speed+"ms; }", 0);
+                style.sheet.insertRule(css_selector + " { -o-transition-duration: "+self.aestetic_animation_speed+"ms; }", 0);
+                style.sheet.insertRule(css_selector + " { transition-duration: "+self.aestetic_animation_speed+"ms; }", 0);
+            } else {
+                style.sheet.addRule(css_selector, "-webkit-transition-duration: "+self.aestetic_animation_speed+"ms;");
+                style.sheet.addRule(css_selector, "-moz-transition-duration: "+self.aestetic_animation_speed+"ms;");
+                style.sheet.addRule(css_selector, "-ms-transition-duration: "+self.aestetic_animation_speed+"ms;");
+                style.sheet.addRule(css_selector, "-o-transition-duration: "+self.aestetic_animation_speed+"ms;");
+                style.sheet.addRule(css_selector, "-webkit-transition-duration: "+self.aestetic_animation_speed+"ms;");
+            }
+    
+            // Retreive statement infos and reconciliation data from the model
+            var lines_filter = [['journal_entry_id', '=', false]];
+            var deferred_promises = [];
+    
+            if (self.statement_id) {
+                lines_filter.push(['statement_id', '=', self.statement_id]);
+                deferred_promises.push(self.model_bank_statement
+                    .query(["name"])
+                    .filter([['id', '=', self.statement_id]])
+                    .first()
+                    .then(function(title){
+                        self.title = title.name;
+                    })
+                );
+                deferred_promises.push(self.model_bank_statement
+                    .call("number_of_lines_reconciled", [self.statement_id])
+                    .then(function(num) {
+                        self.already_reconciled_lines = num;
+                    })
+                );
+            }
+    
+            deferred_promises.push(new instance.web.Model("account.statement.operation.template")
+                .query(['id','name','account_id','label','amount_type','amount','tax_id','analytic_account_id'])
+                .all().then(function (data) {
+                    _(data).each(function(preset){
+                        self.presets[preset.id] = preset;
+                    });
+                })
+            );
+
+            deferred_promises.push(self.model_bank_statement
+                .call("get_format_currency_js_function", [self.statement_id])
+                .then(function(data){
+                    self.formatCurrency = new Function("amount", data);
+                })
+            );
+    
+            deferred_promises.push(self.model_bank_statement_line
+                .query(['id'])
+                .filter(lines_filter)
+                .order_by('id')
+                .all().then(function (data) {
+                    self.st_lines = _(data).map(function(o){ return o.id });
+                })
+            );
+    
+            // When queries are done, render template and reconciliation lines
+            return $.when.apply($, deferred_promises).then(function(){
+    
+                // If there is no statement line to reconcile, stop here
+                if (self.st_lines.length === 0) {
+                    self.$el.prepend(QWeb.render("bank_statement_nothing_to_reconcile"));
+                    return;
+                }
+    
+                // Create a dict account id -> account code for display facilities
+                new instance.web.Model("account.account")
+                    .query(['id', 'code'])
+                    .all().then(function(data) {
+                        _.each(data, function(o) { self.map_account_id_code[o.id] = o.code });
+                    });
+    
+                // Create a dict tax id -> amount
+                new instance.web.Model("account.tax")
+                    .query(['id', 'amount'])
+                    .all().then(function(data) {
+                        _.each(data, function(o) { self.map_tax_id_amount[o.id] = o.amount });
+                    });
+    
+                new instance.web.Model("ir.model.data")
+                    .call("xmlid_to_res_id", ["account.menu_bank_reconcile_bank_statements"])
+                    .then(function(data) {
+                        self.reconciliation_menu_id = data;
+                        self.doReloadMenuReconciliation();
+                    });
+    
+                // Bind keyboard events TODO : méthode standard ?
+                $("body").on("keypress", function (e) {
+                    self.keyboardShortcutsHandler(e);
+                });
+    
+                // Render and display
+                self.$el.prepend(QWeb.render("bank_statement_reconciliation", {title: self.title, total_lines: self.already_reconciled_lines+self.st_lines.length}));
+                self.updateProgressbar();
+                var reconciliations_to_show = self.st_lines.slice(0, self.max_reconciliations_displayed);
+                self.last_displayed_reconciliation_index = reconciliations_to_show.length;
+                self.$(".reconciliation_lines_container").css("opacity", 0);
+    
+                // Display the reconciliations
+                return self.model_bank_statement_line
+                    .call("get_data_for_reconciliations", [reconciliations_to_show])
+                    .then(function (data) {
+                        var child_promises = [];
+                        _.each(reconciliations_to_show, function(st_line_id){
+                            var datum = data.shift();
+                            child_promises.push(self.displayReconciliation(st_line_id, 'inactive', false, true, datum.st_line, datum.reconciliation_proposition));
+                        });
+                        $.when.apply($, child_promises).then(function(){
+                            self.getChildren()[0].set("mode", "match");
+                            self.$(".reconciliation_lines_container").animate({opacity: 1}, self.aestetic_animation_speed);
+                        });
+                    });
+            });
+        },
+    
+        keyboardShortcutsHandler: function(e) {
+            var self = this;
+            if (e.which === 13 && (e.ctrlKey || e.metaKey)) {
+                $.each(self.getChildren(), function(i, o){
+                    if (o.is_valid && o.persistAndDestroy()) {
+                        self.lines_reconciled_with_ctrl_enter++;
+                    }
+                });
+            }
+        },
+    
+        // Adds move line ids to the list of move lines not to fetch for a given partner
+        // This is required because the same move line cannot be selected for multiple reconciliation
+        excludeMoveLines: function(source_child, partner_id, line_ids) {
+            var self = this;
+    
+            var excluded_ids = this.excluded_move_lines_ids[partner_id];
+            var excluded_move_lines_changed = false;
+            _.each(line_ids, function(line_id){
+                if (excluded_ids.indexOf(line_id) === -1) {
+                    excluded_ids.push(line_id);
+                    excluded_move_lines_changed = true;
+                }
+            });
+            if (! excluded_move_lines_changed)
+                return;
+    
+            // Function that finds if an array of line objects contains at least a line identified by its id
+            var contains_lines = function(lines_array, line_ids) {
+                for (var i = 0; i < lines_array.length; i++)
+                    for (var j = 0; j < line_ids.length; j++)
+                        if (lines_array[i].id === line_ids[j])
+                            return true;
+                return false;
+            };
+    
+            // Update children if needed
+            _.each(self.getChildren(), function(child){
+                if (child.partner_id === partner_id && child !== source_child) {
+                    if (contains_lines(child.get("mv_lines_selected"), line_ids)) {
+                        child.set("mv_lines_selected", _.filter(child.get("mv_lines_selected"), function(o){ return line_ids.indexOf(o.id) === -1 }));
+                    } else if (contains_lines(child.mv_lines_deselected, line_ids)) {
+                        child.mv_lines_deselected = _.filter(child.mv_lines_deselected, function(o){ return line_ids.indexOf(o.id) === -1 });
+                        child.updateMatches();
+                    } else if (contains_lines(child.get("mv_lines"), line_ids)) {
+                        child.updateMatches();
+                    }
+                }
+            });
+        },
+    
+        unexcludeMoveLines: function(source_child, partner_id, line_ids) {
+            var self = this;
+    
+            var initial_excluded_lines_num = this.excluded_move_lines_ids[partner_id].length;
+            this.excluded_move_lines_ids[partner_id] = _.difference(this.excluded_move_lines_ids[partner_id], line_ids);
+            if (this.excluded_move_lines_ids[partner_id].length === initial_excluded_lines_num)
+                return;
+    
+            // Update children if needed
+            _.each(self.getChildren(), function(child){
+                if (child.partner_id === partner_id && child !== source_child && (child.get("mode") === "match" || child.$el.hasClass("no_match")))
+                    child.updateMatches();
+            });
+        },
+    
+        displayReconciliation: function(st_line_id, mode, animate_entrance, initial_data_provided, st_line, reconciliation_proposition) {
+            var self = this;
+            animate_entrance = (animate_entrance === undefined ? true : animate_entrance);
+            initial_data_provided = (initial_data_provided === undefined ? false : initial_data_provided);
+    
+            var context = {
+                st_line_id: st_line_id,
+                mode: mode,
+                animate_entrance: animate_entrance,
+                initial_data_provided: initial_data_provided,
+                st_line: initial_data_provided ? st_line : undefined,
+                reconciliation_proposition: initial_data_provided ? reconciliation_proposition : undefined,
+            };
+            var widget = new instance.web.account.bankStatementReconciliationLine(self, context);
+            return widget.appendTo(self.$(".reconciliation_lines_container"));
+        },
+    
+        childValidated: function(child) {
+            var self = this;
+    
+            self.reconciled_lines++;
+            self.updateProgressbar();
+            self.doReloadMenuReconciliation();
+    
+            // Display new line if there are left
+            if (self.last_displayed_reconciliation_index < self.st_lines.length) {
+                self.displayReconciliation(self.st_lines[self.last_displayed_reconciliation_index++], 'inactive');
+            }
+            // Put the first line in match mode
+            if (self.reconciled_lines !== self.st_lines.length) {
+                var first_child = self.getChildren()[0];
+                if (first_child.get("mode") === "inactive") {
+                    first_child.set("mode", "match");
+                }
+            }
+            // Congratulate the user if the work is done
+            if (self.reconciled_lines === self.st_lines.length) {
+                self.displayDoneMessage();
+            }
+        },
+    
+        displayDoneMessage: function() {
+            var self = this;
+    
+            var sec_taken = Math.round((Date.now()-self.time_widget_loaded)/1000);
+            var sec_per_item = Math.round(sec_taken/self.reconciled_lines);
+            var achievements = [];
+    
+            var time_taken;
+            if (sec_taken/60 >= 1) time_taken = Math.floor(sec_taken/60) +"' "+ sec_taken%60 +"''";
+            else time_taken = sec_taken%60 +" seconds";
+    
+            var title;
+            if (sec_per_item < 5) title = _t("Whew, that was fast !") + " <i class='fa fa-trophy congrats_icon'></i>";
+            else title = _t("Congrats, you're all done !") + " <i class='fa fa-thumbs-o-up congrats_icon'></i>";
+    
+            if (self.lines_reconciled_with_ctrl_enter === self.reconciled_lines)
+                achievements.push({
+                    title: _t("Efficiency at its finest"),
+                    desc: _t("Only use the ctrl-enter shortcut to validate reconciliations."),
+                    icon: "fa-keyboard-o"}
+                );
+    
+            if (sec_per_item < 5)
+                achievements.push({
+                    title: _t("Fast reconciler"),
+                    desc: _t("Take on average less than 5 seconds to reconcile a transaction."),
+                    icon: "fa-bolt"}
+                );
+    
+            // Render it
+            self.$(".protip").hide();
+            self.$(".oe_form_sheet").append(QWeb.render("bank_statement_reconciliation_done_message", {
+                title: title,
+                time_taken: time_taken,
+                sec_per_item: sec_per_item,
+                transactions_done: self.reconciled_lines,
+                done_with_ctrl_enter: self.lines_reconciled_with_ctrl_enter,
+                achievements: achievements,
+                has_statement_id: self.statement_id !== undefined,
+            }));
+    
+            // Animate it
+            var container = $("<div style='overflow: hidden;' />");
+            self.$(".done_message").wrap(container).css("opacity", 0).css("position", "relative").css("left", "-50%");
+            self.$(".done_message").animate({opacity: 1, left: 0}, self.aestetic_animation_speed*2, "easeOutCubic");
+            self.$(".done_message").animate({opacity: 1}, self.aestetic_animation_speed*3, "easeOutCubic");
+    
+            // Make it interactive
+            self.$(".achievement").popover({'placement': 'top', 'container': self.el, 'trigger': 'hover'});
+            
+            self.$(".button_back_to_statement").click(function() {
+                self.do_action({
+                    type: 'ir.actions.client',
+                    tag: 'history_back',
+                });
+            });
+
+            if (self.$(".button_close_statement").length !== 0) {
+                self.$(".button_close_statement").hide();
+                self.model_bank_statement
+                    .query(["balance_end_real", "balance_end"])
+                    .filter([['id', '=', self.statement_id]])
+                    .first()
+                    .then(function(data){
+                        if (data.balance_end_real === data.balance_end) {
+                            self.$(".button_close_statement").show();
+                            self.$(".button_close_statement").click(function() {
+                                self.$(".button_close_statement").attr("disabled", "disabled");
+                                self.model_bank_statement
+                                    .call("button_confirm_bank", [[self.statement_id]])
+                                    .then(function () {
+                                        self.do_action({
+                                            type: 'ir.actions.client',
+                                            tag: 'history_back',
+                                        });
+                                    }, function() {
+                                        self.$(".button_close_statement").removeAttr("disabled");
+                                    });
+                            });
+                        }
+                    });
+            }
+        },
+    
+        updateProgressbar: function() {
+            var self = this;
+            var done = self.already_reconciled_lines + self.reconciled_lines;
+            var total = self.already_reconciled_lines + self.st_lines.length;
+            var prog_bar = self.$(".progress .progress-bar");
+            prog_bar.attr("aria-valuenow", done);
+            prog_bar.css("width", (done/total*100)+"%");
+            self.$(".progress .progress-text .valuenow").text(done);
+        },
+    
+        /* reloads the needaction badge */
+        doReloadMenuReconciliation: function () {
+            var menu = instance.webclient.menu;
+            if (!menu || !this.reconciliation_menu_id) {
+                return $.when();
+            }
+            return menu.rpc("/web/menu/load_needaction", {'menu_ids': [this.reconciliation_menu_id]}).done(function(r) {
+                menu.on_needaction_loaded(r);
+            }).then(function () {
+                menu.trigger("need_action_reloaded");
+            });
+        },
+    });
+    
+    instance.web.account.bankStatementReconciliationLine = instance.web.Widget.extend({
+        className: 'oe_bank_statement_reconciliation_line',
+    
+        events: {
+            "click .partner_name": "partnerNameClickHandler",
+            "click .button_ok": "persistAndDestroy",
+            "click .mv_line": "moveLineClickHandler",
+            "click .initial_line": "initialLineClickHandler",
+            "click .line_open_balance": "lineOpenBalanceClickHandler",
+            "click .pager_control_left:not(.disabled)": "pagerControlLeftHandler",
+            "click .pager_control_right:not(.disabled)": "pagerControlRightHandler",
+            "keyup .filter": "filterHandler",
+            "click .line_info_button": function(e){e.stopPropagation()}, // small usability hack
+            "click .add_line": "addLineBeingEdited",
+            "click .preset": "presetClickHandler",
+            "click .do_partial_reconcile_button": "doPartialReconcileButtonClickHandler",
+            "click .undo_partial_reconcile_button": "undoPartialReconcileButtonClickHandler",
+        },
+    
+        init: function(parent, context) {
+            this._super(parent);
+    
+            if (context.initial_data_provided) {
+                // Process data
+                _(context.reconciliation_proposition).each(this.decorateMoveLine.bind(this));
+                this.set("mv_lines_selected", context.reconciliation_proposition);
+                this.st_line = context.st_line;
+                this.partner_id = context.st_line.partner_id;
+                this.decorateStatementLine(this.st_line);
+    
+                // Exclude selected move lines
+                var selected_line_ids = _(context.reconciliation_proposition).map(function(o){ return o.id });
+                if (this.getParent().excluded_move_lines_ids[this.partner_id] === undefined)
+                    this.getParent().excluded_move_lines_ids[this.partner_id] = [];
+                this.getParent().excludeMoveLines(this, this.partner_id, selected_line_ids);
+            } else {
+                this.set("mv_lines_selected", []);
+                this.st_line = undefined;
+                this.partner_id = undefined;
+            }
+    
+            this.context = context;
+            this.st_line_id = context.st_line_id;
+            this.max_move_lines_displayed = this.getParent().max_move_lines_displayed;
+            this.animation_speed = this.getParent().animation_speed;
+            this.aestetic_animation_speed = this.getParent().aestetic_animation_speed;
+            this.model_bank_statement_line = new instance.web.Model("account.bank.statement.line");
+            this.model_res_users = new instance.web.Model("res.users");
+            this.model_tax = new instance.web.Model("account.tax");
+            this.map_account_id_code = this.getParent().map_account_id_code;
+            this.map_tax_id_amount = this.getParent().map_tax_id_amount;
+            this.formatCurrency = this.getParent().formatCurrency;
+            this.presets = this.getParent().presets;
+            this.is_valid = true;
+            this.is_consistent = true; // Used to prevent bad server requests
+            this.total_move_lines_num = undefined; // Used for pagers
+            this.filter = "";
+    
+            this.set("balance", undefined); // Debit is +, credit is -
+            this.on("change:balance", this, this.balanceChanged);
+            this.set("mode", undefined);
+            this.on("change:mode", this, this.modeChanged);
+            this.set("pager_index", 0);
+            this.on("change:pager_index", this, this.pagerChanged);
+            // NB : mv_lines represent the counterpart that will be created to reconcile existing move lines, so debit and credit are inverted
+            this.set("mv_lines", []);
+            this.on("change:mv_lines", this, this.mvLinesChanged);
+            this.mv_lines_deselected = []; // deselected lines are displayed on top of the match table
+            this.on("change:mv_lines_selected", this, this.mvLinesSelectedChanged);
+            this.set("lines_created", []);
+            this.set("line_created_being_edited", [{'id': 0}]);
+            this.on("change:lines_created", this, this.createdLinesChanged);
+            this.on("change:line_created_being_edited", this, this.createdLinesChanged);
+        },
+    
+        start: function() {
+            var self = this;
+            return self._super().then(function() {
+                // no animation while loading
+                self.animation_speed = 0;
+                self.aestetic_animation_speed = 0;
+    
+                self.is_consistent = false;
+                if (self.context.animate_entrance) self.$el.css("opacity", "0");
+    
+                // Fetch data
+                var deferred_fetch_data = new $.Deferred();
+                if (! self.context.initial_data_provided) {
+                    // Load statement line
+                    self.model_bank_statement_line
+                        .call("get_statement_line_for_reconciliation", [self.st_line_id])
+                        .then(function (data) {
+                            self.st_line = data;
+                            self.decorateStatementLine(self.st_line);
+                            self.partner_id = data.partner_id;
+                            if (self.getParent().excluded_move_lines_ids[self.partner_id] === undefined)
+                                self.getParent().excluded_move_lines_ids[self.partner_id] = [];
+                            // load and display move lines
+                            $.when(self.loadReconciliationProposition()).then(function(){
+                                deferred_fetch_data.resolve();
+                            });
+                        });
+                } else {
+                    deferred_fetch_data.resolve();
+                }
+    
+                // Display the widget
+                return $.when(deferred_fetch_data).then(function(){
+                    // Render template
+                    var presets_array = [];
+                    for (var id in self.presets)
+                        if (self.presets.hasOwnProperty(id))
+                            presets_array.push(self.presets[id]);
+                    self.$el.prepend(QWeb.render("bank_statement_reconciliation_line", {line: self.st_line, mode: self.context.mode, presets: presets_array}));
+    
+                    // Stuff that require the template to be rendered
+                    self.$(".match").slideUp(0);
+                    self.$(".create").slideUp(0);
+                    if (self.st_line.no_match) self.$el.addClass("no_match");
+                    if (self.context.mode !== "match") self.updateMatches();
+                    self.bindPopoverTo(self.$(".line_info_button"));
+                    self.createFormWidgets();
+    
+                    // Special case hack : no identified partner
+                    if (self.st_line.has_no_partner) {
+                        self.$el.css("opacity", "0");
+                        self.updateBalance();
+                        self.$(".change_partner_container").show(0);
+                        self.change_partner_field.$el.find("input").attr("placeholder", _t("Select Partner"));
+                        self.$(".match").slideUp(0);
+                        self.$el.addClass("no_partner");
+                        self.set("mode", self.context.mode);
+                        self.animation_speed = self.getParent().animation_speed;
+                        self.aestetic_animation_speed = self.getParent().aestetic_animation_speed;
+                        self.$el.animate({opacity: 1}, self.aestetic_animation_speed);
+                        self.is_consistent = true;
+                        return;
+                    }
+    
+                    // TODO : the .on handler's returned deferred is lost
+                    return $.when(self.set("mode", self.context.mode)).then(function(){
+                        self.is_consistent = true;
+    
+                        // Make sure the display is OK
+                        self.balanceChanged();
+                        self.createdLinesChanged();
+                        self.updateAccountingViewMatchedLines();
+    
+                        // Make an entrance
+                        self.animation_speed = self.getParent().animation_speed;
+                        self.aestetic_animation_speed = self.getParent().aestetic_animation_speed;
+                        if (self.context.animate_entrance) return self.$el.animate({opacity: 1}, self.aestetic_animation_speed);
+                    });
+                });
+            });
+        },
+    
+        restart: function(mode) {
+            var self = this;
+            mode = (mode === undefined ? 'inactive' : mode);
+            self.$el.css("height", self.$el.outerHeight());
+            // Destroy everything
+            _.each(self.getChildren(), function(o){ o.destroy() });
+            self.is_consistent = false;
+            return $.when(self.$el.animate({opacity: 0}, self.animation_speed)).then(function() {
+                self.getParent().unexcludeMoveLines(self, self.partner_id, _.map(self.get("mv_lines_selected"), function(o){ return o.id }));
+                $.each(self.$(".bootstrap_popover"), function(){ $(this).popover('destroy') });
+                self.$el.empty();
+                self.$el.removeClass("no_partner");
+                self.context.mode = mode;
+                self.context.initial_data_provided = false;
+                self.is_valid = true;
+                self.is_consistent = true;
+                self.filter = "";
+                self.set("balance", undefined, {silent: true});
+                self.set("mode", undefined, {silent: true});
+                self.set("pager_index", 0, {silent: true});
+                self.set("mv_lines", [], {silent: true});
+                self.set("mv_lines_selected", [], {silent: true});
+                self.mv_lines_deselected = [];
+                self.set("lines_created", [], {silent: true});
+                self.set("line_created_being_edited", [{'id': 0}], {silent: true});
+                // Rebirth
+                return $.when(self.start()).then(function() {
+                    self.$el.css("height", "auto");
+                    self.is_consistent = true;
+                    self.$el.animate({opacity: 1}, self.animation_speed);
+                });
+            });
+        },
+    
+        /* create form widgets, append them to the dom and bind their events handlers */
+        createFormWidgets: function() {
+            var self = this;
+            var create_form_fields = self.getParent().create_form_fields;
+            var create_form_fields_arr = [];
+            for (var key in create_form_fields)
+                if (create_form_fields.hasOwnProperty(key))
+                    create_form_fields_arr.push(create_form_fields[key]);
+            create_form_fields_arr.sort(function(a, b){ return b.index - a.index });
+    
+            // field_manager
+            var dataset = new instance.web.DataSet(this, "account.account", self.context);
+            dataset.ids = [];
+            dataset.arch = {
+                attrs: { string: "Stéphanie de Monaco", version: "7.0", class: "oe_form_container" },
+                children: [],
+                tag: "form"
+            };
+    
+            var field_manager = new instance.web.FormView (
+                this, dataset, false, {
+                    initial_mode: 'edit',
+                    disable_autofocus: false,
+                    $buttons: $(),
+                    $pager: $()
+            });
+    
+            field_manager.load_form(dataset);
+    
+            // fields default properties
+            var Default_field = function() {
+                this.context = {};
+                this.domain = [];
+                this.help = "";
+                this.readonly = false;
+                this.required = true;
+                this.selectable = true;
+                this.states = {};
+                this.views = {};
+            };
+            var Default_node = function(field_name) {
+                this.tag = "field";
+                this.children = [];
+                this.required = true;
+                this.attrs = {
+                    invisible: "False",
+                    modifiers: '{"required":true}',
+                    name: field_name,
+                    nolabel: "True",
+                };
+            };
+    
+            // Append fields to the field_manager
+            field_manager.fields_view.fields = {};
+            for (var i=0; i<create_form_fields_arr.length; i++) {
+                field_manager.fields_view.fields[create_form_fields_arr[i].id] = _.extend(new Default_field(), create_form_fields_arr[i].field_properties);
+            }
+            field_manager.fields_view.fields["change_partner"] = _.extend(new Default_field(), {
+                relation: "res.partner",
+                string: _t("Partner"),
+                type: "many2one",
+                domain: [['parent_id','=',false], '|', ['customer','=',true], ['supplier','=',true]],
+            });
+    
+            // Returns a function that serves as a xhr response handler
+            var hideGroupResponseClosureFactory = function(field_widget, $container, obj_key){
+                return function(has_group){
+                    if (has_group) $container.show();
+                    else {
+                        field_widget.destroy();
+                        $container.remove();
+                        delete self[obj_key];
+                    }
+                };
+            };
+    
+            // generate the create "form"
+            self.create_form = [];
+            for (var i=0; i<create_form_fields_arr.length; i++) {
+                var field_data = create_form_fields_arr[i];
+    
+                // create widgets
+                var node = new Default_node(field_data.id);
+                if (! field_data.required) node.attrs.modifiers = "";
+                var field = new field_data.constructor(field_manager, node);
+                self[field_data.id+"_field"] = field;
+                self.create_form.push(field);
+    
+                // on update : change the last created line
+                field.corresponding_property = field_data.corresponding_property;
+                field.on("change:value", self, self.formCreateInputChanged);
+    
+                // append to DOM
+                var $field_container = $(QWeb.render("form_create_field", {id: field_data.id, label: field_data.label}));
+                field.appendTo($field_container.find("td"));
+                self.$(".create_form").prepend($field_container);
+    
+                // now that widget's dom has been created (appendTo does that), bind events and adds tabindex
+                if (field_data.field_properties.type != "many2one") {
+                    // Triggers change:value TODO : moche bind ?
+                    field.$el.find("input").keyup(function(e, field){ field.commit_value(); }.bind(null, null, field));
+                }
+                field.$el.find("input").attr("tabindex", field_data.tabindex);
+    
+                // Hide the field if group not OK
+                if (field_data.group !== undefined) {
+                    var target = $field_container;
+                    target.hide();
+                    self.model_res_users
+                        .call("has_group", [field_data.group])
+                        .then(hideGroupResponseClosureFactory(field, target, (field_data.id+"_field")));
+                }
+            }
+    
+            // generate the change partner "form"
+            var change_partner_node = new Default_node("change_partner"); change_partner_node.attrs.modifiers = "";
+            self.change_partner_field = new instance.web.form.FieldMany2One(field_manager, change_partner_node);
+            self.change_partner_field.appendTo(self.$(".change_partner_container"));
+            self.change_partner_field.on("change:value", self.change_partner_field, function() {
+                self.changePartner(this.get_value());
+            });
+    
+            field_manager.do_show();
+        },
+    
+        /** Utils */
+    
+        /* TODO : if t-call for attr, all in qweb */
+        decorateStatementLine: function(line){
+            line.q_popover = QWeb.render("bank_statement_reconciliation_line_details", {line: line});
+        },
+    
+        // adds fields, prefixed with q_, to the move line for qweb rendering
+        decorateMoveLine: function(line){
+            line.partial_reconcile = false;
+            line.propose_partial_reconcile = false;
+            line.q_due_date = (line.date_maturity === false ? line.date : line.date_maturity);
+            line.q_amount = (line.debit !== 0 ? "- "+line.q_debit : "") + (line.credit !== 0 ? line.q_credit : "");
+            line.q_popover = QWeb.render("bank_statement_reconciliation_move_line_details", {line: line});
+            line.q_label = line.name;
+    
+            // WARNING : pretty much of a ugly hack
+            // The value of account_move.ref is either the move's communication or it's name without the slashes
+            if (line.ref && line.ref !== line.name.replace(/\//g,''))
+                line.q_label += " : " + line.ref;
+        },
+    
+        bindPopoverTo: function(el) {
+            var self = this;
+            $(el).addClass("bootstrap_popover");
+            el.popover({
+                'placement': 'left',
+                'container': self.el,
+                'html': true,
+                'trigger': 'hover',
+                'animation': false,
+                'toggle': 'popover'
+            });
+        },
+    
+        islineCreatedBeingEditedValid: function() {
+            var line = this.get("line_created_being_edited")[0];
+            return line.amount // must be defined and not 0
+                && line.account_id // must be defined (and will never be 0)
+                && line.label; // must be defined and not empty
+        },
+    
+        /* returns the created lines, plus the ones being edited if valid */
+        getCreatedLines: function() {
+            var self = this;
+            var created_lines = self.get("lines_created").slice();
+            if (self.islineCreatedBeingEditedValid())
+                return created_lines.concat(self.get("line_created_being_edited"));
+            else
+                return created_lines;
+        },
+    
+        /** Matching */
+    
+        moveLineClickHandler: function(e) {
+            var self = this;
+            if (e.currentTarget.dataset.selected === "true") self.deselectMoveLine(e.currentTarget);
+            else self.selectMoveLine(e.currentTarget);
+        },
+    
+        // Takes a move line from the match view and adds it to the mv_lines_selected array
+        selectMoveLine: function(mv_line) {
+            var self = this;
+            var line_id = mv_line.dataset.lineid;
+    
+            // find the line in mv_lines or mv_lines_deselected
+            var line = _.find(self.get("mv_lines"), function(o){ return o.id == line_id });
+            if (! line) {
+                line = _.find(self.mv_lines_deselected, function(o){ return o.id == line_id });
+                self.mv_lines_deselected = _.filter(self.mv_lines_deselected, function(o) { return o.id != line_id });
+            }
+            // If no line found, the view is probably not up to date to the model (asynchronous fun)
+            if (! line) return;
+    
+            // Warn the user if he's selecting lines from both a payable and a receivable account
+            var last_selected_line = _.last(self.get("mv_lines_selected"));
+            if (last_selected_line && last_selected_line.account_type != line.account_type) {
+                // TODO : web client API
+                alert(_.str.sprintf(_t("You are selecting transactions from both a payable and a receivable account.\n\nIn order to proceed, you first need to deselect the %s transactions."), last_selected_line.account_type));
+                return;
+            }
+    
+            self.set("mv_lines_selected", self.get("mv_lines_selected").concat(line));
+        },
+    
+        // Removes a move line from the mv_lines_selected array
+        deselectMoveLine: function(mv_line) {
+            var self = this;
+            var line_id = mv_line.dataset.lineid;
+            var line = _.find(self.get("mv_lines_selected"), function(o) { return o.id == line_id });
+            // If no line found, the view is probably not up to date to the model (asynchronous fun)
+            if (! line) return;
+    
+            // add the line to mv_lines_deselected and remove it from mv_lines_selected
+            self.mv_lines_deselected.unshift(line);
+            var mv_lines_selected = _.filter(self.get("mv_lines_selected"), function(o) { return o.id != line_id });
+    
+            // remove partial reconciliation stuff if necessary
+            if (line.partial_reconcile === true) self.unpartialReconcileLine(line);
+            if (line.propose_partial_reconcile === true) line.propose_partial_reconcile = false;
+    
+            self.$el.removeClass("no_match");
+            self.set("mode", "match");
+            self.set("mv_lines_selected", mv_lines_selected);
+        },
+    
+    
+        /** Matches pagination */
+    
+        pagerControlLeftHandler: function() {
+            var self = this;
+            if (self.$(".pager_control_left").hasClass("disabled")) { return; /* shouldn't happen, anyway*/ }
+            if (self.total_move_lines_num < 0) { return; }
+            self.set("pager_index", self.get("pager_index")-1 );
+        },
+    
+        pagerControlRightHandler: function() {
+            var self = this;
+            var new_index = self.get("pager_index")+1;
+            if (self.$(".pager_control_right").hasClass("disabled")) { return; /* shouldn't happen, anyway*/ }
+            if ((new_index * self.max_move_lines_displayed) >= self.total_move_lines_num) { return; }
+            self.set("pager_index", new_index );
+        },
+    
+        filterHandler: function() {
+            var self = this;
+            self.set("pager_index", 0);
+            self.filter = self.$(".filter").val();
+            window.clearTimeout(self.apply_filter_timeout);
+            self.apply_filter_timeout = window.setTimeout(self.proxy('updateMatches'), 200);
+        },
+    
+    
+        /** Creating */
+    
+        initializeCreateForm: function() {
+            var self = this;
+    
+            _.each(self.create_form, function(field) {
+                field.set("value", false);
+            });
+            self.amount_field.set("value", -1*self.get("balance"));
+            self.account_id_field.focus();
+        },
+    
+        addLineBeingEdited: function() {
+            var self = this;
+            if (! self.islineCreatedBeingEditedValid()) return;
+            
+            self.set("lines_created", self.get("lines_created").concat(self.get("line_created_being_edited")));
+            // Add empty created line
+            var new_id = self.get("line_created_being_edited")[0].id + 1;
+            self.set("line_created_being_edited", [{'id': new_id}]);
+    
+            self.initializeCreateForm();
+        },
+    
+        removeLine: function($line) {
+            var self = this;
+            var line_id = $line.data("lineid");
+    
+            // if deleting the created line that is being edited, validate it before
+            if (line_id === self.get("line_created_being_edited")[0].id) {
+                self.addLineBeingEdited();
+            }
+            self.set("lines_created", _.filter(self.get("lines_created"), function(o) { return o.id != line_id }));
+            self.amount_field.set("value", -1*self.get("balance"));
+        },
+    
+        presetClickHandler: function(e) {
+            var self = this;
+            self.initializeCreateForm();
+            var preset = self.presets[e.currentTarget.dataset.presetid];
+            for (var key in preset) {
+                if (! preset.hasOwnProperty(key) || key === "amount") continue;
+                if (self.hasOwnProperty(key+"_field"))
+                    self[key+"_field"].set_value(preset[key]);
+            }
+            var sign = self.amount_field.get_value() < 0 ? -1 : 1;
+            if (preset.amount && self.amount_field) {
+                if (preset.amount_type === "fixed")
+                    self.amount_field.set_value(sign * preset.amount);
+                else if (preset.amount_type === "percentage_of_total")
+                    self.amount_field.set_value(sign * self.st_line.amount * preset.amount / 100);
+                else if (preset.amount_type === "percentage_of_balance") {
+                    self.amount_field.set_value(0);
+                    self.updateBalance();
+                    self.amount_field.set_value(sign * Math.abs(self.get("balance")) * preset.amount / 100);
+                }
+            }
+        },
+    
+    
+        /** Display */
+    
+        initialLineClickHandler: function() {
+            var self = this;
+            if (self.get("mode") === "match") {
+                self.set("mode", "inactive");
+            } else {
+                self.set("mode", "match");
+            }
+        },
+    
+        lineOpenBalanceClickHandler: function() {
+            var self = this;
+            if (self.get("mode") === "create") {
+                self.set("mode", "match");
+            } else {
+                self.set("mode", "create");
+            }
+        },
+    
+        partnerNameClickHandler: function() {
+            var self = this;
+            self.$(".partner_name").hide();
+            self.change_partner_field.$el.find("input").attr("placeholder", self.st_line.partner_name);
+            self.$(".change_partner_container").show();
+        },
+    
+    
+        /** Views updating */
+    
+        updateAccountingViewMatchedLines: function() {
+            var self = this;
+            $.each(self.$(".tbody_matched_lines .bootstrap_popover"), function(){ $(this).popover('destroy') });
+            self.$(".tbody_matched_lines").empty();
+    
+            _(self.get("mv_lines_selected")).each(function(line){
+                var $line = $(QWeb.render("bank_statement_reconciliation_move_line", {line: line, selected: true}));
+                self.bindPopoverTo($line.find(".line_info_button"));
+                if (line.propose_partial_reconcile) self.bindPopoverTo($line.find(".do_partial_reconcile_button"));
+                if (line.partial_reconcile) self.bindPopoverTo($line.find(".undo_partial_reconcile_button"));
+                self.$(".tbody_matched_lines").append($line);
+            });
+        },
+    
+        updateAccountingViewCreatedLines: function() {
+            var self = this;
+            $.each(self.$(".tbody_created_lines .bootstrap_popover"), function(){ $(this).popover('destroy') });
+            self.$(".tbody_created_lines").empty();
+    
+            _(self.getCreatedLines()).each(function(line){
+                var $line = $(QWeb.render("bank_statement_reconciliation_created_line", {line: line}));
+                $line.find(".line_remove_button").click(function(){ self.removeLine($(this).closest(".created_line")) });
+                self.$(".tbody_created_lines").append($line);
+                if (line.no_remove_action) {
+                    // Then the previous line's remove button deletes this line too
+                    $line.hover(function(){ $(this).prev().addClass("active") },function(){ $(this).prev().removeClass("active") });
+                }
+            });
+        },
+    
+        updateMatchView: function() {
+            var self = this;
+            var table = self.$(".match table");
+            var nothing_displayed = true;
+    
+            // Display move lines
+            $.each(self.$(".match table .bootstrap_popover"), function(){ $(this).popover('destroy') });
+            table.empty();
+            var slice_start = self.get("pager_index") * self.max_move_lines_displayed;
+            var slice_end = (self.get("pager_index")+1) * self.max_move_lines_displayed;
+            _( _.filter(self.mv_lines_deselected, function(o){
+                    return o.name.indexOf(self.filter) !== -1 || o.ref.indexOf(self.filter) !== -1 })
+                .slice(slice_start, slice_end)).each(function(line){
+                var $line = $(QWeb.render("bank_statement_reconciliation_move_line", {line: line, selected: false}));
+                self.bindPopoverTo($line.find(".line_info_button"));
+                table.append($line);
+                nothing_displayed = false;
+            });
+            _(self.get("mv_lines")).each(function(line){
+                var $line = $(QWeb.render("bank_statement_reconciliation_move_line", {line: line, selected: false}));
+                self.bindPopoverTo($line.find(".line_info_button"));
+                table.append($line);
+                nothing_displayed = false;
+            });
+            if (nothing_displayed)
+                table.append(QWeb.render("filter_no_match", {filter_str: self.filter}));
+        },
+    
+        updatePagerControls: function() {
+            var self = this;
+    
+            if (self.get("pager_index") === 0)
+                self.$(".pager_control_left").addClass("disabled");
+            else
+                self.$(".pager_control_left").removeClass("disabled");
+            if (self.total_move_lines_num <= ((self.get("pager_index")+1) * self.max_move_lines_displayed))
+                self.$(".pager_control_right").addClass("disabled");
+            else
+                self.$(".pager_control_right").removeClass("disabled");
+        },
+    
+    
+        /** Properties changed */
+    
+        // Updates the validation button and the "open balance" line
+        balanceChanged: function() {
+            var self = this;
+            var balance = self.get("balance");
+    
+            // Special case hack : no identified partner
+            if (self.st_line.has_no_partner) {
+                if (Math.abs(balance).toFixed(3) === "0.000") {
+                    self.$(".button_ok").addClass("oe_highlight");
+                    self.$(".button_ok").removeAttr("disabled");
+                    self.$(".button_ok").text("OK");
+                    self.is_valid = true;
+                } else {
+                    self.$(".button_ok").removeClass("oe_highlight");
+                    self.$(".button_ok").attr("disabled", "disabled");
+                    self.$(".button_ok").text("OK");
+                    self.is_valid = false;
+                }
+                return;
+            }
+    
+            self.$(".tbody_open_balance").empty();
+            if (Math.abs(balance).toFixed(3) === "0.000") {
+                self.$(".button_ok").addClass("oe_highlight");
+                self.$(".button_ok").text("OK");
+            } else {
+                self.$(".button_ok").removeClass("oe_highlight");
+                self.$(".button_ok").text("Keep open");
+                var debit = (balance > 0 ? self.formatCurrency(balance) : "");
+                var credit = (balance < 0 ? self.formatCurrency(-1*balance) : "");
+                var $line = $(QWeb.render("bank_statement_reconciliation_line_open_balance", {debit: debit, credit: credit, account_code: self.map_account_id_code[self.st_line.open_balance_account_id]}));
+                self.$(".tbody_open_balance").append($line);
+            }
+        },
+    
+        modeChanged: function() {
+            var self = this;
+    
+            self.$(".action_pane.active").removeClass("active");
+    
+            // Special case hack : if no_partner, either inactive or create
+            if (self.st_line.has_no_partner) {
+                if (self.get("mode") === "inactive") {
+                    self.$(".match").slideUp(self.animation_speed);
+                    self.$(".create").slideUp(self.animation_speed);
+                    self.$(".toggle_match").removeClass("visible_toggle");
+                    self.el.dataset.mode = "inactive";
+                } else {
+                    self.initializeCreateForm();
+                    self.$(".match").slideUp(self.animation_speed);
+                    self.$(".create").slideDown(self.animation_speed);
+                    self.$(".toggle_match").addClass("visible_toggle");
+                    self.el.dataset.mode = "create";
+                }
+                return;
+            }
+    
+            if (self.get("mode") === "inactive") {
+                self.$(".match").slideUp(self.animation_speed);
+                self.$(".create").slideUp(self.animation_speed);
+                self.el.dataset.mode = "inactive";
+    
+            } else if (self.get("mode") === "match") {
+                return $.when(self.updateMatches()).then(function() {
+                    if (self.$el.hasClass("no_match")) {
+                        self.set("mode", "inactive");
+                        return;
+                    }
+                    self.$(".match").slideDown(self.animation_speed);
+                    self.$(".create").slideUp(self.animation_speed);
+                    self.el.dataset.mode = "match";
+                });
+    
+            } else if (self.get("mode") === "create") {
+                self.initializeCreateForm();
+                self.$(".match").slideUp(self.animation_speed);
+                self.$(".create").slideDown(self.animation_speed);
+                self.el.dataset.mode = "create";
+            }
+        },
+    
+        pagerChanged: function() {
+            var self = this;
+            self.updateMatches();
+        },
+    
+        mvLinesChanged: function() {
+            var self = this;
+            // If pager_index is out of range, set it to display the last page
+            if (self.get("pager_index") !== 0 && self.total_move_lines_num <= (self.get("pager_index") * self.max_move_lines_displayed)) {
+                self.set("pager_index", Math.ceil(self.total_move_lines_num/self.max_move_lines_displayed)-1);
+            }
+    
+            // If there is no match to display, disable match view and pass in mode inactive
+            if (self.total_move_lines_num + self.mv_lines_deselected.length === 0 && self.filter === "") {
+                self.$el.addClass("no_match");
+                if (self.get("mode") === "match") {
+                    self.set("mode", "inactive");
+                }
+            } else {
+                self.$el.removeClass("no_match");
+            }
+    
+            self.updateMatchView();
+            self.updatePagerControls();
+        },
+    
+        mvLinesSelectedChanged: function(elt, val) {
+            var self = this;
+    
+            var added_lines_ids = _.map(_.difference(val.newValue, val.oldValue), function(o){ return o.id });
+            var removed_lines_ids = _.map(_.difference(val.oldValue, val.newValue), function(o){ return o.id });
+    
+            self.getParent().excludeMoveLines(self, self.partner_id, added_lines_ids);
+            self.getParent().unexcludeMoveLines(self, self.partner_id, removed_lines_ids);
+    
+            $.when(self.updateMatches()).then(function(){
+                self.updateAccountingViewMatchedLines();
+                self.updateBalance();
+            });
+        },
+    
+        // Generic function for updating the line_created_being_edited
+        formCreateInputChanged: function(elt, val) {
+            var self = this;
+            var line_created_being_edited = self.get("line_created_being_edited");
+            line_created_being_edited[0][elt.corresponding_property] = val.newValue;
+    
+            // Specific cases
+            if (elt === self.account_id_field)
+                line_created_being_edited[0].account_num = self.map_account_id_code[elt.get("value")];
+    
+            // Update tax line
+            var deferred_tax = new $.Deferred();
+            if (elt === self.tax_id_field || elt === self.amount_field) {
+                var amount = self.amount_field.get("value");
+                var tax = self.map_tax_id_amount[self.tax_id_field.get("value")];
+                if (amount && tax) {
+                    deferred_tax = $.when(self.model_tax
+                        .call("compute_for_bank_reconciliation", [self.tax_id_field.get("value"), amount]))
+                        .then(function(data){
+                            var tax = data.taxes[0];
+                            var tax_account_id = (amount > 0 ? tax.account_collected_id : tax.account_paid_id)
+                            line_created_being_edited[0].amount = (data.total.toFixed(3) === amount.toFixed(3) ? amount : data.total);
+                            line_created_being_edited[1] = {id: line_created_being_edited[0].id, account_id: tax_account_id, account_num: self.map_account_id_code[tax_account_id], label: tax.name, amount: tax.amount, no_remove_action: true};
+                        }
+                    );
+                } else {
+                    line_created_being_edited[0].amount = amount;
+                    delete line_created_being_edited[1];
+                    deferred_tax.resolve();
+                }
+            } else { deferred_tax.resolve(); }
+    
+            $.when(deferred_tax).then(function(){
+                // Format amounts
+                if (line_created_being_edited[0].amount)
+                    line_created_being_edited[0].amount_str = self.formatCurrency(Math.abs(line_created_being_edited[0].amount));
+                if (line_created_being_edited[1] && line_created_being_edited[1].amount)
+                    line_created_being_edited[1].amount_str = self.formatCurrency(Math.abs(line_created_being_edited[1].amount));
+
+                self.set("line_created_being_edited", line_created_being_edited);
+                self.createdLinesChanged(); // TODO For some reason, previous line doesn't trigger change handler
+            });
+        },
+    
+        createdLinesChanged: function() {
+            var self = this;
+            self.updateAccountingViewCreatedLines();
+            self.updateBalance();
+    
+            if (self.islineCreatedBeingEditedValid()) self.$(".add_line").show();
+            else self.$(".add_line").hide();
+        },
+    
+    
+        /** Model */
+    
+        doPartialReconcileButtonClickHandler: function(e) {
+            var self = this;
+    
+            var line_id = $(e.currentTarget).closest("tr").data("lineid");
+            var line = _.find(self.get("mv_lines_selected"), function(o) { return o.id == line_id });
+            self.partialReconcileLine(line);
+    
+            $(e.currentTarget).popover('destroy');
+            self.updateAccountingViewMatchedLines();
+            self.updateBalance();
+            e.stopPropagation();
+        },
+    
+        partialReconcileLine: function(line) {
+            var self = this;
+            var balance = self.get("balance");
+            line.initial_amount = line.debit !== 0 ? line.debit : -1 * line.credit;
+            if (balance < 0) {
+                line.debit -= balance;
+                line.debit_str = self.formatCurrency(line.debit);
+            } else {
+                line.credit -= balance;
+                line.credit_str = self.formatCurrency(line.credit);
+            }
+            line.propose_partial_reconcile = false;
+            line.partial_reconcile = true;
+        },
+    
+        undoPartialReconcileButtonClickHandler: function(e) {
+            var self = this;
+    
+            var line_id = $(e.currentTarget).closest("tr").data("lineid");
+            var line = _.find(self.get("mv_lines_selected"), function(o) { return o.id == line_id });
+            self.unpartialReconcileLine(line);
+    
+            $(e.currentTarget).popover('destroy');
+            self.updateAccountingViewMatchedLines();
+            self.updateBalance();
+            e.stopPropagation();
+        },
+    
+        unpartialReconcileLine: function(line) {
+            if (line.initial_amount > 0) {
+                line.debit = line.initial_amount;
+                line.debit_str = this.formatCurrency(line.debit);
+            } else {
+                line.credit = -1 * line.initial_amount;
+                line.credit_str = this.formatCurrency(line.credit);
+            }
+            line.propose_partial_reconcile = true;
+            line.partial_reconcile = false;
+        },
+    
+        updateBalance: function() {
+            var self = this;
+            var mv_lines_selected = self.get("mv_lines_selected");
+            var balance = 0;
+            balance -= self.st_line.amount;
+            _.each(mv_lines_selected, function(o) {
+                balance = balance - o.debit + o.credit;
+            });
+            _.each(self.getCreatedLines(), function(o) {
+                balance += o.amount;
+            });
+            self.set("balance", balance);
+    
+            // Propose partial reconciliation if necessary
+            var lines_selected_num = mv_lines_selected.length;
+            var lines_created_num = self.getCreatedLines().length;
+            if (lines_selected_num === 1 && lines_created_num === 0 && self.st_line.amount * balance > 0) {
+                mv_lines_selected[0].propose_partial_reconcile = true;
+                self.updateAccountingViewMatchedLines();
+            }
+            if (lines_selected_num !== 1 || lines_created_num !== 0) {
+                // remove partial reconciliation stuff if necessary
+                _.each(mv_lines_selected, function(line) {
+                    if (line.partial_reconcile === true) self.unpartialReconcileLine(line);
+                    if (line.propose_partial_reconcile === true) line.propose_partial_reconcile = false;
+                });
+                self.updateAccountingViewMatchedLines();
+            }
+        },
+    
+        loadReconciliationProposition: function() {
+            var self = this;
+            return self.model_bank_statement_line
+                .call("get_reconciliation_proposition", [self.st_line.id, self.getParent().excluded_move_lines_ids[self.partner_id]])
+                .then(function (lines) {
+                    _(lines).each(self.decorateMoveLine.bind(self));
+                    self.set("mv_lines_selected", self.get("mv_lines_selected").concat(lines));
+                });
+        },
+    
+        // Loads move lines according to the widget's state
+        updateMatches: function() {
+            var self = this;
+            var deselected_lines_num = self.mv_lines_deselected.length;
+            var move_lines = {};
+            var move_lines_num = 0;
+            var offset = self.get("pager_index") * self.max_move_lines_displayed - deselected_lines_num;
+            if (offset < 0) offset = 0;
+            var limit = (self.get("pager_index")+1) * self.max_move_lines_displayed - deselected_lines_num;
+            if (limit > self.max_move_lines_displayed) limit = self.max_move_lines_displayed;
+            var excluded_ids = _.collect(self.get("mv_lines_selected").concat(self.mv_lines_deselected), function(o){ return o.id });
+            excluded_ids = excluded_ids.concat(self.getParent().excluded_move_lines_ids[self.partner_id]);
+    
+            var deferred_move_lines;
+            if (limit > 0) {
+                // Load move lines
+                deferred_move_lines = self.model_bank_statement_line
+                    .call("get_move_lines_counterparts", [self.st_line.id, excluded_ids, self.filter, offset, limit])
+                    .then(function (lines) {
+                        _(lines).each(self.decorateMoveLine.bind(self));
+                        move_lines = lines;
+                    });
+            }
+    
+            // Fetch the number of move lines corresponding to this statement line and this filter
+            var deferred_total_move_lines_num = self.model_bank_statement_line
+                .call("get_move_lines_counterparts", [self.st_line.id, excluded_ids, self.filter, offset, limit, true])
+                .then(function(num){
+                    move_lines_num = num;
+                });
+    
+            return $.when(deferred_move_lines, deferred_total_move_lines_num).then(function(){
+                self.total_move_lines_num = move_lines_num + deselected_lines_num;
+                self.set("mv_lines", move_lines);
+            });
+        },
+    
+        // Changes the partner_id of the statement_line in the DB and reloads the widget
+        changePartner: function(partner_id) {
+            var self = this;
+            self.is_consistent = false;
+            return self.model_bank_statement_line
+                // Update model
+                .call("write", [[self.st_line_id], {'partner_id': partner_id}])
+                .then(function () {
+                    return $.when(self.restart(self.get("mode"))).then(function(){
+                        self.is_consistent = true;
+                    });
+                });
+        },
+    
+        // Returns an object that can be passed to process_reconciliation()
+        prepareSelectedMoveLineForPersisting: function(line) {
+            return {
+                name: line.name,
+                debit: line.debit,
+                credit: line.credit,
+                counterpart_move_line_id: line.id,
+            };
+        },
+    
+        // idem
+        prepareCreatedMoveLineForPersisting: function(line) {
+            var dict = {};
+            
+            if (dict['account_id'] === undefined)
+                dict['account_id'] = line.account_id;
+            dict['name'] = line.label;
+            if (line.amount > 0) dict['credit'] = line.amount;
+            if (line.amount < 0) dict['debit'] = -1*line.amount;
+            if (line.tax_id) dict['tax_code_id'] = line.tax_id;
+            if (line.analytic_account_id) dict['analytic_account_id'] = line.analytic_account_id;
+    
+            return dict;
+        },
+    
+        // idem
+        prepareOpenBalanceForPersisting: function() {
+            var balance = this.get("balance");
+            var dict = {};
+    
+            dict['account_id'] = this.st_line.open_balance_account_id;
+            dict['name'] = _t("Open balance");
+            if (balance > 0) dict['debit'] = balance;
+            if (balance < 0) dict['credit'] = -1*balance;
+    
+            return dict;
+        },
+    
+        // Persist data, notify parent view and terminate widget
+        persistAndDestroy: function() {
+            var self = this;
+            if (! self.is_consistent) return;
+    
+            self.getParent().unexcludeMoveLines(self, self.partner_id, _.map(self.get("mv_lines_selected"), function(o){ return o.id }));
+    
+            // Prepare data
+            var mv_line_dicts = [];
+            _.each(self.get("mv_lines_selected"), function(o) { mv_line_dicts.push(self.prepareSelectedMoveLineForPersisting(o)) });
+            _.each(self.getCreatedLines(), function(o) { mv_line_dicts.push(self.prepareCreatedMoveLineForPersisting(o)) });
+            if (Math.abs(self.get("balance")).toFixed(3) !== "0.000") mv_line_dicts.push(self.prepareOpenBalanceForPersisting());
+    
+            // Sliding animation
+            var height = self.$el.outerHeight();
+            var container = $("<div />");
+            container.css("height", height)
+                     .css("marginTop", self.$el.css("marginTop"))
+                     .css("marginBottom", self.$el.css("marginBottom"));
+            self.$el.wrap(container);
+            var deferred_animation = self.$el.parent().slideUp(self.animation_speed*height/150);
+    
+            // RPC
+            return self.model_bank_statement_line
+                .call("process_reconciliation", [self.st_line_id, mv_line_dicts])
+                .then(function () {
+                    $.each(self.$(".bootstrap_popover"), function(){ $(this).popover('destroy') });
+                    return $.when(deferred_animation).then(function(){
+                        self.$el.parent().remove();
+                        var parent = self.getParent();
+                        return $.when(self.destroy()).then(function() {
+                            parent.childValidated(self);
+                        });
+                    });
+                }, function(){
+                    self.$el.parent().slideDown(self.animation_speed*height/150, function(){
+                        self.$el.unwrap();
+                    });
+                });
+    
+        },
+    });
+
     instance.web.views.add('tree_account_reconciliation', 'instance.web.account.ReconciliationListView');
     instance.web.account.ReconciliationListView = instance.web.ListView.extend({
         init: function() {
diff --git a/addons/account/views/account.xml b/addons/account/views/account.xml
index 15df140c75e..8a9c209baa0 100644
--- a/addons/account/views/account.xml
+++ b/addons/account/views/account.xml
@@ -8,7 +8,8 @@
                 <link rel="stylesheet" href="/account/static/src/css/account_move_reconciliation.css"/>
                 <link rel="stylesheet" href="/account/static/src/css/account_move_line_quickadd.css"/>
                 <link rel="stylesheet" href="/account/static/src/css/account_bank_and_cash.css"/>
-                <script type="text/javascript" src="/account/static/src/js/account_move_reconciliation.js"></script>
+                <link rel="stylesheet" href="/account/static/src/css/account_bank_statement_reconciliation.css"/>
+                <script type="text/javascript" src="/account/static/src/js/account_widgets.js"></script>
                 <script type="text/javascript" src="/account/static/src/js/account_move_line_quickadd.js"></script>
             </xpath>
         </template>
diff --git a/addons/account/wizard/__init__.py b/addons/account/wizard/__init__.py
index 839e490ca66..45038ee1554 100644
--- a/addons/account/wizard/__init__.py
+++ b/addons/account/wizard/__init__.py
@@ -63,8 +63,6 @@ import account_report_account_balance
 
 import account_change_currency
 
-import pos_box;
-
+import pos_box
+import account_statement_from_invoice
 # vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
-
-
diff --git a/addons/account/wizard/pos_box.py b/addons/account/wizard/pos_box.py
index 4b7e63585d8..ba9b3bd2980 100644
--- a/addons/account/wizard/pos_box.py
+++ b/addons/account/wizard/pos_box.py
@@ -56,7 +56,6 @@ class CashBoxIn(CashBox):
         return {
             'statement_id' : record.id,
             'journal_id' : record.journal_id.id,
-            'account_id' : record.journal_id.internal_account_id.id,
             'amount' : box.amount or 0.0,
             'ref' : '%s' % (box.ref or ''),
             'name' : box.name,
@@ -73,7 +72,6 @@ class CashBoxOut(CashBox):
         return {
             'statement_id' : record.id,
             'journal_id' : record.journal_id.id,
-            'account_id' : record.journal_id.internal_account_id.id,
             'amount' : -amount if amount > 0.0 else amount,
             'name' : box.name,
         }
diff --git a/addons/account_analytic_plans/__openerp__.py b/addons/account_analytic_plans/__openerp__.py
index 7ca7c00e6c0..19f3788910d 100644
--- a/addons/account_analytic_plans/__openerp__.py
+++ b/addons/account_analytic_plans/__openerp__.py
@@ -74,6 +74,7 @@ The analytic plan validates the minimum and maximum percentage at the time of cr
         'wizard/analytic_plan_create_model_view.xml',
         'wizard/account_crossovered_analytic_view.xml',
         'views/report_crossoveredanalyticplans.xml',
+        'views/account_analytic_plans.xml',
     ],
     'demo': [],
     'test': ['test/acount_analytic_plans_report.yml'],
diff --git a/addons/account_analytic_plans/account_analytic_plans_view.xml b/addons/account_analytic_plans/account_analytic_plans_view.xml
index 69646faf8a0..f9a257c6fc7 100644
--- a/addons/account_analytic_plans/account_analytic_plans_view.xml
+++ b/addons/account_analytic_plans/account_analytic_plans_view.xml
@@ -233,57 +233,25 @@
 
     <!-- add property field on default analytic account-->
 
-        <record model="ir.ui.view" id="view_default_inherit_form">
-            <field name="name">account.analytic.default.form.plans</field>
-            <field name="model">account.analytic.default</field>
-            <field name="inherit_id" ref="account_analytic_default.view_account_analytic_default_form"/>
-            <field name="arch" type="xml">
-                <field name="analytic_id" required="1" position="replace">
-                    <field name="analytics_id" required="1"/>
-                </field>
+    <record model="ir.ui.view" id="view_default_inherit_form">
+        <field name="name">account.analytic.default.form.plans</field>
+        <field name="model">account.analytic.default</field>
+        <field name="inherit_id" ref="account_analytic_default.view_account_analytic_default_form"/>
+        <field name="arch" type="xml">
+            <field name="analytic_id" required="1" position="replace">
+                <field name="analytics_id" required="1"/>
             </field>
-        </record>
-        <record model="ir.ui.view" id="view_default_inherit_tree">
-            <field name="name">account.analytic.default.tree.plans</field>
-            <field name="model">account.analytic.default</field>
-            <field name="inherit_id" ref="account_analytic_default.view_account_analytic_default_tree"/>
-            <field name="arch" type="xml">
-                <xpath  expr="//field[@name='analytic_id']" position="attributes">
-                    <attribute name="invisible">1</attribute>
-                </xpath>
-                <xpath  expr="//field[@name='analytic_id']" position="after">
-                    <field name="analytics_id" required="1"/>
-                </xpath>
-            </field>
-        </record>
-
-        <record id="view_bank_statement_inherit_form" model="ir.ui.view">
-            <field name="name">account.bank.statement.form.inherit</field>
-            <field name="model">account.bank.statement</field>
-            <field name="inherit_id" ref="account.view_bank_statement_form"/>
-            <field name="arch" type="xml">
-                <xpath expr="/form/sheet/notebook/page/field[@name='line_ids']/tree/field[@name='analytic_account_id']" position="replace">
-                    <field name="analytics_id" groups="analytic.group_analytic_accounting"/>
-                </xpath>
-                <xpath expr="/form/sheet/notebook/page/field[@name='line_ids']/form/group/field[@name='analytic_account_id']" position="replace">
-                    <field name="analytics_id" groups="analytic.group_analytic_accounting"/>
-                </xpath>
-            </field>
-        </record>
-        
-        <record id="view_bank_statement_inherit_form2" model="ir.ui.view">
-            <field name="name">account.bank.statement.form.inherit</field>
-            <field name="model">account.bank.statement</field>
-            <field name="inherit_id" ref="account.view_bank_statement_form2"/>
-            <field name="arch" type="xml">
-                <xpath expr="/form/sheet/notebook/page/field[@name='line_ids']/tree/field[@name='analytic_account_id']" position="replace">
-                    <field name="analytics_id" groups="analytic.group_analytic_accounting"/>
-                </xpath>
-                <xpath expr="/form/sheet/notebook/page/field[@name='line_ids']/form/group/field[@name='analytic_account_id']" position="replace">
-                    <field name="analytics_id" groups="analytic.group_analytic_accounting"/>
-                </xpath>
-            </field>
-        </record>
-
+        </field>
+    </record>
+    <record model="ir.ui.view" id="view_default_inherit_tree">
+        <field name="name">account.analytic.default.tree.plans</field>
+        <field name="model">account.analytic.default</field>
+        <field name="inherit_id" ref="account_analytic_default.view_account_analytic_default_tree"/>
+        <field name="arch" type="xml">
+            <xpath  expr="//field[@name='analytic_id']" position="replace">
+                <field name="analytics_id" required="1"/>
+            </xpath>
+        </field>
+    </record>
 </data>
 </openerp>
diff --git a/addons/account_bank_statement_extensions/account_bank_statement_view.xml b/addons/account_bank_statement_extensions/account_bank_statement_view.xml
index d64eb68bc99..70bf0292800 100644
--- a/addons/account_bank_statement_extensions/account_bank_statement_view.xml
+++ b/addons/account_bank_statement_extensions/account_bank_statement_view.xml
@@ -74,10 +74,7 @@
           <field name="name"/>
           <field name="statement_id"/>
           <field name="ref" readonly="1"/>
-          <field name="partner_id" on_change="onchange_partner_id(partner_id)"/>
-          <field name="type" on_change="onchange_type(partner_id, type)"/>
-          <field name="account_id"/>
-          <field name="analytic_account_id" groups="analytic.group_analytic_accounting" domain="[('type', '&lt;&gt;', 'view')]"/>
+          <field name="partner_id"/>
           <field name="amount" readonly="1" sum="Total Amount"/>
           <field name="globalisation_id" string="Glob. Id"/>
           <field name="globalisation_amount" string="Glob. Am."/>
@@ -98,10 +95,7 @@
               <field name="val_date"/>
               <field name="name"/>
               <field name="ref" readonly="0"/>
-              <field name="partner_id" on_change="onchange_partner_id(partner_id)"/>
-              <field name="type" on_change="onchange_type(partner_id, type)"/>
-              <field domain="[('type', '&lt;&gt;', 'view')]" name="account_id"/>
-              <field name="analytic_account_id" groups="analytic.group_analytic_accounting" domain="[('type', '&lt;&gt;', 'view')]"/>
+              <field name="partner_id"/>
               <field name="amount"/>
               <field name="globalisation_id"/>
               <field name="sequence" readonly="0"/>
@@ -129,7 +123,6 @@
                 <field name="statement_id"/>
                 <field name="globalisation_id" string="Glob. Id"/>
                 <group string="Extended Filters..." expand="0">
-                    <field name="account_id"/>
                     <field name="partner_id"/>
                     <field name="amount"/>
                     <field name="globalisation_amount" string="Glob. Amount"/>
@@ -138,7 +131,6 @@
                 <group string="Group By..." expand="1">
                     <filter string="Journal" context="{'group_by':'journal_id'}" icon="terp-folder-green"/>
                     <filter string="Statement" context="{'group_by':'statement_id'}" icon="terp-folder-orange"/>
-                    <filter string="Fin.Account" context="{'group_by':'account_id'}" icon="terp-folder-yellow"/>
                 </group>
             </search>
         </field>
diff --git a/addons/account_payment/wizard/account_payment_populate_statement.py b/addons/account_payment/wizard/account_payment_populate_statement.py
index 92b1b1452f5..ef068a55b2c 100644
--- a/addons/account_payment/wizard/account_payment_populate_statement.py
+++ b/addons/account_payment/wizard/account_payment_populate_statement.py
@@ -107,12 +107,9 @@ class account_payment_populate_statement(osv.osv_memory):
                 st_line_id = statement_line_obj.create(cr, uid, {
                     'name': line.order_id.reference or '?',
                     'amount': - amount,
-                    'type': 'supplier',
                     'partner_id': line.partner_id.id,
-                    'account_id': line.move_line_id.account_id.id,
                     'statement_id': statement.id,
                     'ref': line.communication,
-                    'voucher_id': voucher_id,
                     }, context=context)
 
                 line_obj.write(cr, uid, [line.id], {'bank_statement_line_id': st_line_id})
diff --git a/addons/account_voucher/__init__.py b/addons/account_voucher/__init__.py
index 2b1478d9fa0..0acbb258b4f 100644
--- a/addons/account_voucher/__init__.py
+++ b/addons/account_voucher/__init__.py
@@ -22,6 +22,5 @@
 import account_voucher
 import invoice
 import report
-import wizard
 
 # vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
diff --git a/addons/account_voucher/__openerp__.py b/addons/account_voucher/__openerp__.py
index dc8102d6647..073128c14d3 100644
--- a/addons/account_voucher/__openerp__.py
+++ b/addons/account_voucher/__openerp__.py
@@ -49,7 +49,6 @@ This module manages:
         'security/ir.model.access.csv',
         'account_voucher_sequence.xml',
         'account_voucher_workflow.xml',
-        'wizard/account_statement_from_invoice_view.xml',
         'account_voucher_view.xml',
         'voucher_payment_receipt_view.xml',
         'voucher_sales_purchase_view.xml',
diff --git a/addons/account_voucher/account_voucher.py b/addons/account_voucher/account_voucher.py
index c1424079542..6adae402e0c 100644
--- a/addons/account_voucher/account_voucher.py
+++ b/addons/account_voucher/account_voucher.py
@@ -327,7 +327,6 @@ class account_voucher(osv.osv):
     }
 
     _columns = {
-        'active': fields.boolean('Active', help="By default, reconciliation vouchers made on draft bank statements are set as inactive, which allow to hide the customer/supplier payment while the bank statement isn't confirmed."),
         'type':fields.selection([
             ('sale','Sale'),
             ('purchase','Purchase'),
@@ -389,7 +388,6 @@ class account_voucher(osv.osv):
         'currency_help_label': fields.function(_fnct_currency_help_label, type='text', string="Helping Sentence", help="This sentence helps you to know how to specify the payment rate by giving you the direct effect it has"), 
     }
     _defaults = {
-        'active': True,
         'period_id': _get_period,
         'partner_id': _get_partner,
         'journal_id':_get_journal,
@@ -1583,114 +1581,6 @@ class account_voucher_line(osv.osv):
         })
         return values
 
-class account_bank_statement(osv.osv):
-    _inherit = 'account.bank.statement'
-
-    def button_confirm_bank(self, cr, uid, ids, context=None):
-        voucher_obj = self.pool.get('account.voucher')
-        voucher_ids = []
-        for statement in self.browse(cr, uid, ids, context=context):
-            voucher_ids += [line.voucher_id.id for line in statement.line_ids if line.voucher_id]
-        if voucher_ids:
-            voucher_obj.write(cr, uid, voucher_ids, {'active': True}, context=context)
-        return super(account_bank_statement, self).button_confirm_bank(cr, uid, ids, context=context)
-
-    def button_cancel(self, cr, uid, ids, context=None):
-        voucher_obj = self.pool.get('account.voucher')
-        for st in self.browse(cr, uid, ids, context=context):
-            voucher_ids = []
-            for line in st.line_ids:
-                if line.voucher_id:
-                    voucher_ids.append(line.voucher_id.id)
-            voucher_obj.cancel_voucher(cr, uid, voucher_ids, context)
-        return super(account_bank_statement, self).button_cancel(cr, uid, ids, context=context)
-
-    def create_move_from_st_line(self, cr, uid, st_line_id, company_currency_id, next_number, context=None):
-        voucher_obj = self.pool.get('account.voucher')
-        move_line_obj = self.pool.get('account.move.line')
-        bank_st_line_obj = self.pool.get('account.bank.statement.line')
-        st_line = bank_st_line_obj.browse(cr, uid, st_line_id, context=context)
-        if st_line.voucher_id:
-            voucher_obj.write(cr, uid, [st_line.voucher_id.id],
-                            {'number': next_number,
-                            'date': st_line.date,
-                            'period_id': st_line.statement_id.period_id.id},
-                            context=context)
-            if st_line.voucher_id.state == 'cancel':
-                voucher_obj.action_cancel_draft(cr, uid, [st_line.voucher_id.id], context=context)
-            voucher_obj.signal_proforma_voucher(cr, uid, [st_line.voucher_id.id])
-
-            v = voucher_obj.browse(cr, uid, st_line.voucher_id.id, context=context)
-            bank_st_line_obj.write(cr, uid, [st_line_id], {
-                'move_ids': [(4, v.move_id.id, False)]
-            })
-
-            return move_line_obj.write(cr, uid, [x.id for x in v.move_ids], {'statement_id': st_line.statement_id.id}, context=context)
-        return super(account_bank_statement, self).create_move_from_st_line(cr, uid, st_line.id, company_currency_id, next_number, context=context)
-
-    def write(self, cr, uid, ids, vals, context=None):
-        # Restrict to modify the journal if we already have some voucher of reconciliation created/generated.
-        # Because the voucher keeps in memory the journal it was created with.
-        for bk_st in self.browse(cr, uid, ids, context=context):
-            if vals.get('journal_id') and bk_st.line_ids:
-                if any([x.voucher_id and True or False for x in bk_st.line_ids]):
-                    raise osv.except_osv(_('Unable to Change Journal!'), _('You can not change the journal as you already reconciled some statement lines!'))
-        return super(account_bank_statement, self).write(cr, uid, ids, vals, context=context)
-
-
-class account_bank_statement_line(osv.osv):
-    _inherit = 'account.bank.statement.line'
-
-    def onchange_partner_id(self, cr, uid, ids, partner_id, context=None):
-        res = super(account_bank_statement_line, self).onchange_partner_id(cr, uid, ids, partner_id, context=context)
-        if 'value' not in res:
-            res['value'] = {}
-        res['value'].update({'voucher_id' : False})
-        return res
-
-    def onchange_amount(self, cr, uid, ids, amount, context=None):
-        return {'value' :  {'voucher_id' : False}}
-
-    def _amount_reconciled(self, cursor, user, ids, name, args, context=None):
-        if not ids:
-            return {}
-        res = {}
-        for line in self.browse(cursor, user, ids, context=context):
-            if line.voucher_id:
-                res[line.id] = line.voucher_id.amount#
-            else:
-                res[line.id] = 0.0
-        return res
-
-    def _check_amount(self, cr, uid, ids, context=None):
-        for obj in self.browse(cr, uid, ids, context=context):
-            if obj.voucher_id:
-                diff = abs(obj.amount) - abs(obj.voucher_id.amount)
-                if not self.pool.get('res.currency').is_zero(cr, uid, obj.statement_id.currency, diff):
-                    return False
-        return True
-
-    _constraints = [
-        (_check_amount, 'The amount of the voucher must be the same amount as the one on the statement line.', ['amount']),
-    ]
-
-    _columns = {
-        'amount_reconciled': fields.function(_amount_reconciled,
-            string='Amount reconciled', type='float'),
-        'voucher_id': fields.many2one('account.voucher', 'Reconciliation'),
-    }
-
-    def unlink(self, cr, uid, ids, context=None):
-        voucher_obj = self.pool.get('account.voucher')
-        statement_line = self.browse(cr, uid, ids, context=context)
-        unlink_ids = []
-        for st_line in statement_line:
-            if st_line.voucher_id:
-                unlink_ids.append(st_line.voucher_id.id)
-        voucher_obj.unlink(cr, uid, unlink_ids, context=context)
-        return super(account_bank_statement_line, self).unlink(cr, uid, ids, context=context)
-
-
 def resolve_o2m_operations(cr, uid, target_osv, operations, fields, context):
     results = []
     for operation in operations:
diff --git a/addons/account_voucher/account_voucher_view.xml b/addons/account_voucher/account_voucher_view.xml
index a5885156442..a6f3a6cd277 100644
--- a/addons/account_voucher/account_voucher_view.xml
+++ b/addons/account_voucher/account_voucher_view.xml
@@ -193,59 +193,7 @@
             <field name="context">{'state':'posted'}</field>
             <field name="search_view_id" ref="view_voucher_filter"/>
         </record>
-
-        <record id="view_bank_statement_form_invoice" model="ir.ui.view">
-            <field name="name">account.bank.statement.invoice.form.inherit</field>
-            <field name="model">account.bank.statement</field>
-            <field name="inherit_id" ref="account.view_bank_statement_form"/>
-            <field name="arch" type="xml">
-                <xpath expr="//div[@name='import_buttons']" position="inside">
-                    <button class="oe_inline oe_stat_button" name="%(action_view_account_statement_from_invoice_lines)d"
-                            string="Import Invoice" type="action"
-                            attrs="{'invisible':[('state','=','confirm')]}" widget="statinfo" icon="fa-pencil-square-o"/>
-                </xpath>
-            </field>
-        </record>
-
-        <record id="view_bank_statement_form_voucher" model="ir.ui.view">
-            <field name="name">account.bank.statement.voucher.tree.inherit</field>
-            <field name="model">account.bank.statement</field>
-            <field name="inherit_id" ref="account.view_bank_statement_form"/>
-            <field name="arch" type="xml">
-                <xpath expr="//page[@name='statement_line_ids']/field[@name='line_ids']/tree/field[@name='amount']" position="after">
-                    <field name="voucher_id" string="" widget="many2onebutton" options="{'label':{'create':'Reconcile','edit':'Edit Reconciliation'}}" context="{'line_type': type, 'default_type': amount &lt; 0 and 'payment' or 'receipt', 'type': amount &lt; 0 and 'payment' or 'receipt', 'default_partner_id': partner_id, 'default_journal_id': parent.journal_id, 'default_amount': abs(amount), 'default_reference': ref, 'default_date': date, 'default_name': name, 'default_active': False, 'account_id': account_id}"/>
-                </xpath>
-                <xpath expr="//page[@name='statement_line_ids']/field[@name='line_ids']/form/group/field[@name='sequence']" position="before">
-                    <field name="voucher_id" widget="many2onebutton" options="{'label':{'create':'Reconcile','edit':'Edit Reconciliation'}}" context="{'line_type': type, 'default_type': amount &lt; 0 and 'payment' or 'receipt', 'type': amount &lt; 0 and 'payment' or 'receipt', 'default_partner_id': partner_id, 'default_journal_id': parent.journal_id, 'default_amount': abs(amount), 'default_reference': ref, 'default_date': date, 'default_name': name, 'default_active': False, 'account_id': account_id}"/>
-                </xpath>
-                <field name="amount" position="attributes">
-                    <attribute name="on_change">onchange_amount(amount)</attribute>
-                </field>
-            </field>
-        </record>
-
-        <record id="view_cash_statement_tree_voucher" model="ir.ui.view">
-            <field name="name">account.cash.statement.voucher.tree.inherit</field>
-            <field name="model">account.bank.statement</field>
-            <field name="inherit_id" ref="account.view_bank_statement_form2"/>
-            <field name="arch" type="xml">
-                <xpath expr="//page/field[@name='line_ids']/tree/field[@name='amount']" position="after">
-                    <field name="voucher_id" context="{'line_type': type, 'default_type': amount &lt; 0 and 'payment' or 'receipt', 'type': amount &lt; 0 and 'payment' or 'receipt', 'default_partner_id': partner_id, 'default_journal_id': parent.journal_id, 'default_amount': abs(amount), 'default_reference': ref, 'default_date': date, 'default_name': name, 'account_id': account_id}"/>
-                </xpath>
-            </field>
-        </record>
-
-        <record id="view_cash_statement_form_voucher" model="ir.ui.view">
-            <field name="name">account.cash.statement.voucher.form.inherit</field>
-            <field name="model">account.bank.statement</field>
-            <field name="inherit_id" ref="account.view_bank_statement_form2"/>
-            <field name="arch" type="xml">
-                <xpath expr="//page/field[@name='line_ids']/form/group/field[@name='amount']" position="after">
-                    <field name="voucher_id" context="{'line_type': type, 'default_type': amount &lt; 0 and 'payment' or 'receipt', 'type': amount &lt; 0 and 'payment' or 'receipt', 'default_partner_id': partner_id, 'default_journal_id': parent.journal_id, 'default_amount': abs(amount), 'default_reference': ref, 'default_date': date, 'default_name': name, 'account_id': account_id}"/>
-                </xpath>
-            </field>
-        </record>
-
+        
         <!-- res.config form view -->
         <record model="ir.ui.view" id="view_account_settings_currency_xchange_form">
             <field name="name">account.config.settings.inherit</field>
diff --git a/addons/account_voucher/wizard/account_statement_from_invoice.py b/addons/account_voucher/wizard/account_statement_from_invoice.py
index 059989801d1..734a2d8ec66 100644
--- a/addons/account_voucher/wizard/account_statement_from_invoice.py
+++ b/addons/account_voucher/wizard/account_statement_from_invoice.py
@@ -22,7 +22,6 @@
 import time
 
 from openerp.osv import fields, osv
-from openerp.tools.translate import _
 
 class account_statement_from_invoice_lines(osv.osv_memory):
     """
@@ -35,12 +34,13 @@ class account_statement_from_invoice_lines(osv.osv_memory):
     }
 
     def populate_statement(self, cr, uid, ids, context=None):
+        #TODO: can be moved in account module
         if context is None:
             context = {}
         statement_id = context.get('statement_id', False)
         if not statement_id:
             return {'type': 'ir.actions.act_window_close'}
-        data =  self.read(cr, uid, ids, context=context)[0]
+        data = self.read(cr, uid, ids, context=context)[0]
         line_ids = data['line_ids']
         if not line_ids:
             return {'type': 'ir.actions.act_window_close'}
@@ -49,14 +49,11 @@ class account_statement_from_invoice_lines(osv.osv_memory):
         statement_obj = self.pool.get('account.bank.statement')
         statement_line_obj = self.pool.get('account.bank.statement.line')
         currency_obj = self.pool.get('res.currency')
-        voucher_obj = self.pool.get('account.voucher')
-        voucher_line_obj = self.pool.get('account.voucher.line')
         line_date = time.strftime('%Y-%m-%d')
         statement = statement_obj.browse(cr, uid, statement_id, context=context)
 
         # for each selected move lines
         for line in line_obj.browse(cr, uid, line_ids, context=context):
-            voucher_res = {}
             ctx = context.copy()
             #  take the date for computation of currency => use payment date
             ctx['date'] = line_date
@@ -70,55 +67,19 @@ class account_statement_from_invoice_lines(osv.osv_memory):
             if line.amount_currency:
                 amount = currency_obj.compute(cr, uid, line.currency_id.id,
                     statement.currency.id, line.amount_currency, context=ctx)
-            elif (line.invoice and line.invoice.currency_id.id <> statement.currency.id):
+            elif (line.invoice and line.invoice.currency_id.id != statement.currency.id):
                 amount = currency_obj.compute(cr, uid, line.invoice.currency_id.id,
                     statement.currency.id, amount, context=ctx)
 
             context.update({'move_line_ids': [line.id],
                             'invoice_id': line.invoice.id})
-            type = 'general'
-            ttype = amount < 0 and 'payment' or 'receipt'
-            sign = 1
-            if line.journal_id.type in ('sale', 'sale_refund'):
-                type = 'customer'
-                ttype = 'receipt'
-            elif line.journal_id.type in ('purchase', 'purhcase_refund'):
-                type = 'supplier'
-                ttype = 'payment'
-                sign = -1
-            result = voucher_obj.onchange_partner_id(cr, uid, [], partner_id=line.partner_id.id, journal_id=statement.journal_id.id, amount=sign*amount, currency_id= statement.currency.id, ttype=ttype, date=line_date, context=context)
-            voucher_res = { 'type': ttype,
-                            'name': line.name,
-                            'partner_id': line.partner_id.id,
-                            'journal_id': statement.journal_id.id,
-                            'account_id': result['value'].get('account_id', statement.journal_id.default_credit_account_id.id),
-                            'company_id': statement.company_id.id,
-                            'currency_id': statement.currency.id,
-                            'date': statement.date,
-                            'amount': sign*amount,
-                            'payment_rate': result['value']['payment_rate'],
-                            'payment_rate_currency_id': result['value']['payment_rate_currency_id'],
-                            'period_id':statement.period_id.id}
-            voucher_id = voucher_obj.create(cr, uid, voucher_res, context=context)
 
-            voucher_line_dict =  {}
-            for line_dict in result['value']['line_cr_ids'] + result['value']['line_dr_ids']:
-                move_line = line_obj.browse(cr, uid, line_dict['move_line_id'], context)
-                if line.move_id.id == move_line.move_id.id:
-                    voucher_line_dict = line_dict
-
-            if voucher_line_dict:
-                voucher_line_dict.update({'voucher_id': voucher_id})
-                voucher_line_obj.create(cr, uid, voucher_line_dict, context=context)
             statement_line_obj.create(cr, uid, {
                 'name': line.name or '?',
                 'amount': amount,
-                'type': type,
                 'partner_id': line.partner_id.id,
-                'account_id': line.account_id.id,
                 'statement_id': statement_id,
                 'ref': line.ref,
-                'voucher_id': voucher_id,
                 'date': statement.date,
             }, context=context)
         return {'type': 'ir.actions.act_window_close'}
diff --git a/addons/l10n_be_coda/__openerp__.py b/addons/l10n_be_coda/__openerp__.py
index 0cb29bcc002..ea1ce59eb88 100644
--- a/addons/l10n_be_coda/__openerp__.py
+++ b/addons/l10n_be_coda/__openerp__.py
@@ -2,9 +2,9 @@
 ##############################################################################
 #
 #    OpenERP, Open Source Management Solution
-#    
+#
 #    Copyright (c) 2011 Noviat nv/sa (www.noviat.be). All rights reserved.
-# 
+#
 #    This program is free software: you can redistribute it and/or modify
 #    it under the terms of the GNU Affero General Public License as
 #    published by the Free Software Foundation, either version 3 of the
@@ -34,64 +34,64 @@ Supported are CODA flat files in V2 format from Belgian bank accounts.
     * CODA v2.2 support.
     * Foreign Currency support.
     * Support for all data record types (0, 1, 2, 3, 4, 8, 9).
-    * Parsing & logging of all Transaction Codes and Structured Format 
+    * Parsing & logging of all Transaction Codes and Structured Format
       Communications.
     * Automatic Financial Journal assignment via CODA configuration parameters.
     * Support for multiple Journals per Bank Account Number.
-    * Support for multiple statements from different bank accounts in a single 
+    * Support for multiple statements from different bank accounts in a single
       CODA file.
-    * Support for 'parsing only' CODA Bank Accounts (defined as type='info' in 
+    * Support for 'parsing only' CODA Bank Accounts (defined as type='info' in
       the CODA Bank Account configuration records).
-    * Multi-language CODA parsing, parsing configuration data provided for EN, 
+    * Multi-language CODA parsing, parsing configuration data provided for EN,
       NL, FR.
 
-The machine readable CODA Files are parsed and stored in human readable format in 
-CODA Bank Statements. Also Bank Statements are generated containing a subset of 
-the CODA information (only those transaction lines that are required for the 
-creation of the Financial Accounting records). The CODA Bank Statement is a 
+The machine readable CODA Files are parsed and stored in human readable format in
+CODA Bank Statements. Also Bank Statements are generated containing a subset of
+the CODA information (only those transaction lines that are required for the
+creation of the Financial Accounting records). The CODA Bank Statement is a
 'read-only' object, hence remaining a reliable representation of the original
-CODA file whereas the Bank Statement will get modified as required by accounting 
+CODA file whereas the Bank Statement will get modified as required by accounting
 business processes.
 
 CODA Bank Accounts configured as type 'Info' will only generate CODA Bank Statements.
 
-A removal of one object in the CODA processing results in the removal of the 
-associated objects. The removal of a CODA File containing multiple Bank 
+A removal of one object in the CODA processing results in the removal of the
+associated objects. The removal of a CODA File containing multiple Bank
 Statements will also remove those associated statements.
 
 The following reconciliation logic has been implemented in the CODA processing:
 -------------------------------------------------------------------------------
-    1) The Company's Bank Account Number of the CODA statement is compared against 
-       the Bank Account Number field of the Company's CODA Bank Account 
-       configuration records (whereby bank accounts defined in type='info' 
+    1) The Company's Bank Account Number of the CODA statement is compared against
+       the Bank Account Number field of the Company's CODA Bank Account
+       configuration records (whereby bank accounts defined in type='info'
        configuration records are ignored). If this is the case an 'internal transfer'
-       transaction is generated using the 'Internal Transfer Account' field of the 
+       transaction is generated using the 'Internal Transfer Account' field of the
        CODA File Import wizard.
     2) As a second step the 'Structured Communication' field of the CODA transaction
-       line is matched against the reference field of in- and outgoing invoices 
+       line is matched against the reference field of in- and outgoing invoices
        (supported : Belgian Structured Communication Type).
-    3) When the previous step doesn't find a match, the transaction counterparty is 
-       located via the Bank Account Number configured on the OpenERP Customer and 
+    3) When the previous step doesn't find a match, the transaction counterparty is
+       located via the Bank Account Number configured on the OpenERP Customer and
        Supplier records.
-    4) In case the previous steps are not successful, the transaction is generated 
-       by using the 'Default Account for Unrecognized Movement' field of the CODA 
+    4) In case the previous steps are not successful, the transaction is generated
+       by using the 'Default Account for Unrecognized Movement' field of the CODA
        File Import wizard in order to allow further manual processing.
 
-In stead of a manual adjustment of the generated Bank Statements, you can also 
-re-import the CODA after updating the OpenERP database with the information that 
+In stead of a manual adjustment of the generated Bank Statements, you can also
+re-import the CODA after updating the OpenERP database with the information that
 was missing to allow automatic reconciliation.
 
 Remark on CODA V1 support:
 ~~~~~~~~~~~~~~~~~~~~~~~~~~
-In some cases a transaction code, transaction category or structured 
+In some cases a transaction code, transaction category or structured
 communication code has been given a new or clearer description in CODA V2.The
-description provided by the CODA configuration tables is based upon the CODA 
+description provided by the CODA configuration tables is based upon the CODA
 V2.2 specifications.
 If required, you can manually adjust the descriptions via the CODA configuration menu.
 ''',
-    'images'   : ['images/coda_logs.jpeg','images/import_coda_logs.jpeg'],
-    'depends': ['account_voucher','base_iban', 'l10n_be_invoice_bba',],
-    'demo': [],
+    'images': ['images/coda_logs.jpeg', 'images/import_coda_logs.jpeg'],
+    'depends': ['account_voucher', 'base_iban', 'l10n_be_invoice_bba'],
+    'demo': ['l10n_be_coda_demo.xml'],
     'data': [
         'l10n_be_coda_wizard.xml',
         'l10n_be_coda_view.xml',
diff --git a/addons/l10n_be_coda/l10n_be_coda_view.xml b/addons/l10n_be_coda/l10n_be_coda_view.xml
index e7b4c02ef70..4b49b6ba2a3 100644
--- a/addons/l10n_be_coda/l10n_be_coda_view.xml
+++ b/addons/l10n_be_coda/l10n_be_coda_view.xml
@@ -25,8 +25,6 @@
 					<field name="name"/>
 					<field name="ref" readonly="0"/>
 					<field name="partner_id"/>
-					<field name="type" />
-					<field domain="[('type', '&lt;&gt;', 'view')]" name="account_id"/>
 					<field name="amount"/>
 					<field name="sequence" readonly="0"/>
 				</group>
@@ -46,10 +44,7 @@
                     <field name="date"/>
                     <field name="name"/>
                     <field name="ref"/>
-                    <field name="partner_id" on_change="onchange_partner_id(partner_id)"/>
-                    <field name="type" on_change="onchange_type(partner_id, type)"/>
-                    <field name="account_id" options='{"no_open":True}' domain="[('type', '&lt;&gt;', 'view')]"/>
-                    <field name="analytic_account_id" groups="analytic.group_analytic_accounting" domain="[('type', '&lt;&gt;', 'view')]"/>
+                    <field name="partner_id"/>
                     <field name="amount"/>
                     <field name="note"/>
                 </tree>
@@ -66,17 +61,14 @@
 				<filter name="credit" string="Credit" domain="[('amount','&lt;',0)]" icon="terp-folder-orange" help="Credit Transactions."/>
 				<field name="statement_id"/>
 				<group expand="0" string="Extended Filters...">
-					<field name="account_id"/>
 					<field name="partner_id"/>
 					<field name="amount"/>
-					<field name="type"/>
 					<field name="note"/>
 				</group>
 				<newline/>
 				<group string="Group By..." expand="0">
 					<filter string="Partner" context="{'group_by':'partner_id'}" icon="terp-folder-green"/>
 					<filter string="Statement" context="{'group_by':'statement_id'}" icon="terp-folder-orange"/>
-					<filter string="Fin.Account" context="{'group_by':'account_id'}" icon="terp-folder-yellow"/>
 				</group>
 			</search>
 			</field>
diff --git a/addons/l10n_be_coda/l10n_be_coda_wizard.xml b/addons/l10n_be_coda/l10n_be_coda_wizard.xml
index 2fb2651ce37..6e53a4d2ff0 100644
--- a/addons/l10n_be_coda/l10n_be_coda_wizard.xml
+++ b/addons/l10n_be_coda/l10n_be_coda_wizard.xml
@@ -10,7 +10,6 @@
         <form string="Import CODA File" version="7.0">
             <group col="2">
                 <field name="coda_data" filename="coda_fname"/>
-                <field name="temporary_account_id" />
             </group>
             <footer>
                 <button name="coda_parsing" string="_Import" type="object" class="oe_highlight"/>
diff --git a/addons/l10n_be_coda/wizard/account_coda_import.py b/addons/l10n_be_coda/wizard/account_coda_import.py
index aa9bf49b5a1..e50f8537881 100644
--- a/addons/l10n_be_coda/wizard/account_coda_import.py
+++ b/addons/l10n_be_coda/wizard/account_coda_import.py
@@ -37,20 +37,10 @@ class account_coda_import(osv.osv_memory):
         'coda_data': fields.binary('CODA File', required=True),
         'coda_fname': fields.char('CODA Filename', size=128, required=True),
         'note': fields.text('Log'),
-        'temporary_account_id': fields.many2one('account.account', 'Temporary Account', domain="[('type','!=','view')]", help="It acts as a temporary account for general amount", required=True),
     }
 
-    def _get_default_tmp_account(self, cr, uid, context):
-        tmp_accounts = self.pool.get('account.account').search(cr, uid, [('code', '=', '490000')])
-        if tmp_accounts and len(tmp_accounts) > 0:
-            tmp_account_id = tmp_accounts[0]
-        else:
-            tmp_account_id = False
-        return tmp_account_id
-
     _defaults = {
         'coda_fname': lambda *a: '',
-        'temporary_account_id': _get_default_tmp_account,
     }
 
     def coda_parsing(self, cr, uid, ids, context=None, batch=False, codafile=None, codafilename=None):
@@ -64,7 +54,6 @@ class account_coda_import(osv.osv_memory):
             try:
                 codafile = data.coda_data
                 codafilename = data.coda_fname
-                temporaryaccount = data.temporary_account_id.id
             except:
                 raise osv.except_osv(_('Error'), _('Wizard in incorrect state. Please hit the Cancel button'))
                 return {}
@@ -149,7 +138,6 @@ class account_coda_import(osv.osv_memory):
                     statementLine['amount'] = float(rmspaces(line[32:47])) / 1000
                     if statementLine['debit'] == '1':
                         statementLine['amount'] = - statementLine['amount']
-                    statementLine['transaction_type'] = line[53]
                     statementLine['transactionDate'] = time.strftime(tools.DEFAULT_SERVER_DATE_FORMAT, time.strptime(rmspaces(line[47:53]), '%d%m%y'))
                     statementLine['transaction_family'] = rmspaces(line[54:56])
                     statementLine['transaction_code'] = rmspaces(line[56:58])
@@ -211,7 +199,6 @@ class account_coda_import(osv.osv_memory):
                     infoLine['sequence'] = len(statement['lines']) + 1
                     infoLine['ref'] = rmspaces(line[2:10])
                     infoLine['transactionRef'] = rmspaces(line[10:31])
-                    infoLine['transaction_type'] = line[31]
                     infoLine['transaction_family'] = rmspaces(line[32:34])
                     infoLine['transaction_code'] = rmspaces(line[34:36])
                     infoLine['transaction_category'] = rmspaces(line[36:39])
@@ -304,91 +291,78 @@ class account_coda_import(osv.osv_memory):
                     if 'counterpartyAddress' in line and line['counterpartyAddress'] != '':
                         note.append(_('Counter Party Address') + ': ' + line['counterpartyAddress'])
                     line['name'] = "\n".join(filter(None, [line['counterpartyName'], line['communication']]))
-                    line['transaction_type'] = 'general'
                     partner = None
                     partner_id = None
                     invoice = False
                     if line['communication_struct'] and 'communication_type' in line and line['communication_type'] == '101':
                         ids = self.pool.get('account.invoice').search(cr, uid, [('reference', '=', line['communication']), ('reference_type', '=', 'bba')])
-                        if ids:
-                            invoice = self.pool.get('account.invoice').browse(cr, uid, ids[0])
-                            partner = invoice.partner_id
-                            partner_id = partner.id
-                            if invoice.type in ['in_invoice', 'in_refund'] and line['debit'] == '1':
-                                line['transaction_type'] = 'supplier'
-                            elif invoice.type in ['out_invoice', 'out_refund'] and line['debit'] == '0':
-                                line['transaction_type'] = 'customer'
-                            line['account'] = invoice.account_id.id
-                            line['reconcile'] = False
-                            if invoice.type in ['in_invoice', 'out_invoice']:
-                                iml_ids = self.pool.get('account.move.line').search(cr, uid, [('move_id', '=', invoice.move_id.id), ('reconcile_id', '=', False), ('account_id.reconcile', '=', True)])
-                            if iml_ids:
-                                line['reconcile'] = iml_ids[0]
-                            if line['reconcile']:
-                                voucher_vals = {
-                                    'type': line['transaction_type'] == 'supplier' and 'payment' or 'receipt',
-                                    'name': line['name'],
-                                    'partner_id': partner_id,
-                                    'journal_id': statement['journal_id'].id,
-                                    'account_id': statement['journal_id'].default_credit_account_id.id,
-                                    'company_id': statement['journal_id'].company_id.id,
-                                    'currency_id': statement['journal_id'].company_id.currency_id.id,
-                                    'date': line['entryDate'],
-                                    'amount': abs(line['amount']),
-                                    'period_id': statement['period_id'],
-                                    'invoice_id': invoice.id,
-                                }
-                                context['invoice_id'] = invoice.id
-                                voucher_vals.update(self.pool.get('account.voucher').onchange_partner_id(cr, uid, [],
-                                    partner_id=partner_id,
-                                    journal_id=statement['journal_id'].id,
-                                    amount=abs(line['amount']),
-                                    currency_id=statement['journal_id'].company_id.currency_id.id,
-                                    ttype=line['transaction_type'] == 'supplier' and 'payment' or 'receipt',
-                                    date=line['transactionDate'],
-                                    context=context
-                                )['value'])
-                                line_drs = []
-                                for line_dr in voucher_vals['line_dr_ids']:
-                                    line_drs.append((0, 0, line_dr))
-                                voucher_vals['line_dr_ids'] = line_drs
-                                line_crs = []
-                                for line_cr in voucher_vals['line_cr_ids']:
-                                    line_crs.append((0, 0, line_cr))
-                                voucher_vals['line_cr_ids'] = line_crs
-                                line['voucher_id'] = self.pool.get('account.voucher').create(cr, uid, voucher_vals, context=context)
+                        
+# Gère les communications structurées
+# TODO : à faire primer sur resolution_proposition : si la communication indique une facture, on la sélectionne
+                        
+#                        if ids:
+#                            invoice = self.pool.get('account.invoice').browse(cr, uid, ids[0])
+#                            partner = invoice.partner_id
+#                            partner_id = partner.id
+#                            if invoice.type in ['in_invoice', 'in_refund'] and line['debit'] == '1':
+#                                line['transaction_type'] = 'supplier'
+#                            elif invoice.type in ['out_invoice', 'out_refund'] and line['debit'] == '0':
+#                                line['transaction_type'] = 'customer'
+#                            line['account'] = invoice.account_id.id
+#                            line['reconcile'] = False
+#                            if invoice.type in ['in_invoice', 'out_invoice']:
+#                                iml_ids = self.pool.get('account.move.line').search(cr, uid, [('move_id', '=', invoice.move_id.id), ('reconcile_id', '=', False), ('account_id.reconcile', '=', True)])
+#                            if iml_ids:
+#                                line['reconcile'] = iml_ids[0]
+#                            if line['reconcile']:
+#                                voucher_vals = {
+#                                    'type': line['transaction_type'] == 'supplier' and 'payment' or 'receipt',
+#                                    'name': line['name'],
+#                                    'partner_id': partner_id,
+#                                    'journal_id': statement['journal_id'].id,
+#                                    'account_id': statement['journal_id'].default_credit_account_id.id,
+#                                    'company_id': statement['journal_id'].company_id.id,
+#                                    'currency_id': statement['journal_id'].company_id.currency_id.id,
+#                                    'date': line['entryDate'],
+#                                    'amount': abs(line['amount']),
+#                                    'period_id': statement['period_id'],
+#                                    'invoice_id': invoice.id,
+#                                }
+#                                context['invoice_id'] = invoice.id
+#                                voucher_vals.update(self.pool.get('account.voucher').onchange_partner_id(cr, uid, [],
+#                                    partner_id=partner_id,
+#                                    journal_id=statement['journal_id'].id,
+#                                    amount=abs(line['amount']),
+#                                    currency_id=statement['journal_id'].company_id.currency_id.id,
+#                                    ttype=line['transaction_type'] == 'supplier' and 'payment' or 'receipt',
+#                                    date=line['transactionDate'],
+#                                    context=context
+#                                )['value'])
+#                                line_drs = []
+#                                for line_dr in voucher_vals['line_dr_ids']:
+#                                    line_drs.append((0, 0, line_dr))
+#                                voucher_vals['line_dr_ids'] = line_drs
+#                                line_crs = []
+#                                for line_cr in voucher_vals['line_cr_ids']:
+#                                    line_crs.append((0, 0, line_cr))
+#                                voucher_vals['line_cr_ids'] = line_crs
+#                                line['voucher_id'] = self.pool.get('account.voucher').create(cr, uid, voucher_vals, context=context)
                     if 'counterpartyNumber' in line and line['counterpartyNumber']:
                         ids = self.pool.get('res.partner.bank').search(cr, uid, [('acc_number', '=', str(line['counterpartyNumber']))])
                         if ids and len(ids) > 0:
                             partner = self.pool.get('res.partner.bank').browse(cr, uid, ids[0], context=context).partner_id
                             partner_id = partner.id
-                            if not invoice:
-                                if line['debit'] == '0':
-                                    line['account'] = partner.property_account_receivable.id
-                                    if partner.customer:
-                                        line['transaction_type'] = 'customer'
-                                elif line['debit'] == '1':
-                                    line['account'] = partner.property_account_payable.id
-                                    if partner.supplier:
-                                        line['transaction_type'] = 'supplier'
-                    if not partner and not invoice:
-                        line['account'] = temporaryaccount
                     if 'communication' in line and line['communication'] != '':
                         note.append(_('Communication') + ': ' + line['communication'])
-                    if 'voucher_id' not in line:
-                        line['voucher_id'] = None
                     data = {
                         'name': line['name'],
                         'note':  "\n".join(note),
                         'date': line['entryDate'],
                         'amount': line['amount'],
-                        'type': line['transaction_type'],
                         'partner_id': partner_id,
-                        'account_id': line['account'],
                         'statement_id': statement['id'],
                         'ref': line['ref'],
                         'sequence': line['sequence'],
-                        'voucher_id': line['voucher_id'],
                         'coda_account_number': line['counterpartyNumber'],
                     }
                     self.pool.get('account.bank.statement.line').create(cr, uid, data, context=context)
diff --git a/addons/point_of_sale/point_of_sale.py b/addons/point_of_sale/point_of_sale.py
index c1172c0cc6d..c8cf81d062c 100644
--- a/addons/point_of_sale/point_of_sale.py
+++ b/addons/point_of_sale/point_of_sale.py
@@ -457,19 +457,13 @@ class pos_session(osv.osv):
                 if st.difference and st.journal_id.cash_control == True:
                     if st.difference > 0.0:
                         name= _('Point of Sale Profit')
-                        account_id = st.journal_id.profit_account_id.id
                     else:
-                        account_id = st.journal_id.loss_account_id.id
                         name= _('Point of Sale Loss')
-                    if not account_id:
-                        raise osv.except_osv( _('Error!'),
-                        _("Please set your profit and loss accounts on your payment method '%s'. This will allow OpenERP to post the difference of %.2f in your ending balance. To close this session, you can update the 'Closing Cash Control' to avoid any difference.") % (st.journal_id.name,st.difference))
                     bsl.create(cr, uid, {
                         'statement_id': st.id,
                         'amount': st.difference,
                         'ref': record.name,
                         'name': name,
-                        'account_id': account_id
                     }, context=context)
 
                 if st.journal_id.type == 'bank':
@@ -820,20 +814,9 @@ class pos_order(osv.osv):
             'amount': data['amount'],
             'date': data.get('payment_date', time.strftime('%Y-%m-%d')),
             'name': order.name + ': ' + (data.get('payment_name', '') or ''),
+            'partner_id': order.partner_id and order.partner_id.id or None,
         }
 
-        account_def = property_obj.get(cr, uid, 'property_account_receivable', 'res.partner', context=context)
-        args['account_id'] = (order.partner_id and order.partner_id.property_account_receivable \
-                             and order.partner_id.property_account_receivable.id) or (account_def and account_def.id) or False
-        args['partner_id'] = order.partner_id and order.partner_id.id or None
-
-        if not args['account_id']:
-            if not args['partner_id']:
-                msg = _('There is no receivable account defined to make payment.')
-            else:
-                msg = _('There is no receivable account defined to make payment for the partner: "%s" (id:%d).') % (order.partner_id.name, order.partner_id.id,)
-            raise osv.except_osv(_('Configuration Error!'), msg)
-
         context.pop('pos_session_id', False)
 
         journal_id = data.get('journal', False)
@@ -855,7 +838,6 @@ class pos_order(osv.osv):
             'statement_id' : statement_id,
             'pos_statement_id' : order_id,
             'journal_id' : journal_id,
-            'type' : 'customer',
             'ref' : order.session_id.name,
         })
 
diff --git a/addons/point_of_sale/point_of_sale_view.xml b/addons/point_of_sale/point_of_sale_view.xml
index 6d19d8b4d6d..559fff5d7fc 100644
--- a/addons/point_of_sale/point_of_sale_view.xml
+++ b/addons/point_of_sale/point_of_sale_view.xml
@@ -68,13 +68,6 @@
                                     <field name="statement_id"/>
                                     <field name="amount"/>
                                 </tree>
-                                <form string="Statement lines" version="7.0">
-                                    <group col="4">
-                                        <field name="account_id"/>
-                                        <field name="amount"/>
-                                        <field name="statement_id" domain="[('company_id','=',parent.company_id),('state','=','open')]"/>
-                                    </group>
-                                </form>
                             </field>
                         </page>
                         <page string="Extra Info">
diff --git a/addons/point_of_sale/test/account_statement_reports.yml b/addons/point_of_sale/test/account_statement_reports.yml
index 99a11a7b3e8..d93fdaa8b72 100644
--- a/addons/point_of_sale/test/account_statement_reports.yml
+++ b/addons/point_of_sale/test/account_statement_reports.yml
@@ -1,5 +1,5 @@
 -
-  In order to test Bank Statement feature of account I create a bank statement line and confirm it and check it's move created
+  In order to test the reports on Bank Statement defined in point_of_sale module, I create a bank statement line, confirm it and print the reports
 -
   I select the period and journal for the bank statement
 -
@@ -19,30 +19,31 @@
 -
   I create bank statement line
 -
-  !python {model: account.bank.statement.line}: |
-    partner = self.onchange_partner_id(cr, uid, [], ref('base.res_partner_4'), context=None)
-    vals = {
-        'account_id': partner['value']['account_id'],
-        'amount': 1000.0,
-        'partner_id': ref('base.res_partner_4'),
-        'statement_id': ref('account_bank_statement_0'),
-        'name': 'EXT001'
-    }
-    vals.update(partner.get('value',{}))
-    line_id = self.create(cr, uid, vals)
-    assert line_id, "Account bank statement line has not been created"
+  !record {model: account.bank.statement.line, id: account_bank_statement_line_0}:
+    amount: 1000.0
+    partner_id: base.res_partner_4
+    statement_id: account_bank_statement_0
+    name: 'EXT001'
 -
   I compute bank statement using Compute button
 -
   !python {model: account.bank.statement}: |
     self.button_dummy(cr, uid, [ref("account_bank_statement_0")])
-
 -
   I modify the bank statement and set the Closing Balance.
 -
   !record {model: account.bank.statement, id: account_bank_statement_0}:
     balance_end_real: 1000.0
-
+-
+  I reconcile the bank statement.
+-
+  !python {model: account.bank.statement.line}: |
+    counterpart_line_dict = {
+        'account_id': self.pool.get('res.partner').browse(cr, uid, ref('base.res_partner_4')).property_account_receivable.id,
+        'name': "EXT001",
+        'credit': 1000.0
+    }
+    self.process_reconciliation(cr, uid, ref("account_bank_statement_line_0"), [counterpart_line_dict])
 -
   I confirm the bank statement using Confirm button
 -

From 07460d719155a609c75096814c97e1b26d6cbe25 Mon Sep 17 00:00:00 2001
From: qdp-odoo <qdp@openerp.com>
Date: Fri, 30 May 2014 19:04:13 +0200
Subject: [PATCH 032/121] [IMP] account: bank statement reconciliation widget
 (part 3: missing files lost during manual merge (renamed))

---
 ...e_reconciliation.js => account_widgets.js} |  0
 .../wizard/account_statement_from_invoice.py  |  1 -
 .../account_statement_from_invoice_view.xml   |  0
 addons/account_voucher/wizard/__init__.py     | 24 -------------------
 4 files changed, 25 deletions(-)
 rename addons/account/static/src/js/{account_move_reconciliation.js => account_widgets.js} (100%)
 rename addons/{account_voucher => account}/wizard/account_statement_from_invoice.py (98%)
 rename addons/{account_voucher => account}/wizard/account_statement_from_invoice_view.xml (100%)
 delete mode 100644 addons/account_voucher/wizard/__init__.py

diff --git a/addons/account/static/src/js/account_move_reconciliation.js b/addons/account/static/src/js/account_widgets.js
similarity index 100%
rename from addons/account/static/src/js/account_move_reconciliation.js
rename to addons/account/static/src/js/account_widgets.js
diff --git a/addons/account_voucher/wizard/account_statement_from_invoice.py b/addons/account/wizard/account_statement_from_invoice.py
similarity index 98%
rename from addons/account_voucher/wizard/account_statement_from_invoice.py
rename to addons/account/wizard/account_statement_from_invoice.py
index 734a2d8ec66..285b8e336b3 100644
--- a/addons/account_voucher/wizard/account_statement_from_invoice.py
+++ b/addons/account/wizard/account_statement_from_invoice.py
@@ -34,7 +34,6 @@ class account_statement_from_invoice_lines(osv.osv_memory):
     }
 
     def populate_statement(self, cr, uid, ids, context=None):
-        #TODO: can be moved in account module
         if context is None:
             context = {}
         statement_id = context.get('statement_id', False)
diff --git a/addons/account_voucher/wizard/account_statement_from_invoice_view.xml b/addons/account/wizard/account_statement_from_invoice_view.xml
similarity index 100%
rename from addons/account_voucher/wizard/account_statement_from_invoice_view.xml
rename to addons/account/wizard/account_statement_from_invoice_view.xml
diff --git a/addons/account_voucher/wizard/__init__.py b/addons/account_voucher/wizard/__init__.py
deleted file mode 100644
index 47b87b27162..00000000000
--- a/addons/account_voucher/wizard/__init__.py
+++ /dev/null
@@ -1,24 +0,0 @@
-# -*- coding: utf-8 -*-
-##############################################################################
-#
-#    OpenERP, Open Source Management Solution
-#    Copyright (C) 2004-2010 Tiny SPRL (<http://tiny.be>).
-#
-#    This program is free software: you can redistribute it and/or modify
-#    it under the terms of the GNU Affero General Public License as
-#    published by the Free Software Foundation, either version 3 of the
-#    License, or (at your option) any later version.
-#
-#    This program is distributed in the hope that it will be useful,
-#    but WITHOUT ANY WARRANTY; without even the implied warranty of
-#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-#    GNU Affero General Public License for more details.
-#
-#    You should have received a copy of the GNU Affero General Public License
-#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
-#
-##############################################################################
-
-import account_statement_from_invoice
-
-# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:

From f839621f523824d5da9a71efa283e5f9da68bf7c Mon Sep 17 00:00:00 2001
From: qdp-odoo <qdp@openerp.com>
Date: Fri, 30 May 2014 19:28:40 +0200
Subject: [PATCH 033/121] [FIX] account_bank_statement_extension: fixed xml
 path in view

---
 .../account_bank_statement_view.xml                       | 8 ++------
 1 file changed, 2 insertions(+), 6 deletions(-)

diff --git a/addons/account_bank_statement_extensions/account_bank_statement_view.xml b/addons/account_bank_statement_extensions/account_bank_statement_view.xml
index 70bf0292800..deec11fdfc9 100644
--- a/addons/account_bank_statement_extensions/account_bank_statement_view.xml
+++ b/addons/account_bank_statement_extensions/account_bank_statement_view.xml
@@ -42,17 +42,13 @@
       <field name="inherit_id" ref="account.view_bank_statement_form"/>
       <field name="arch" type="xml">
         <data>
-          <xpath expr="//page[@name='statement_line_ids']/field[@name='line_ids']/tree/field[@name='date']" position="after">
-            <field name="val_date" invisible="1"/>
-          </xpath> 
           <xpath expr="//page[@name='statement_line_ids']/field[@name='line_ids']/tree/field[@name='amount']" position="after">
+            <field name="val_date" invisible="1"/>
             <field name="globalisation_id" string="Glob. Id" invisible="1"/>
             <field name="state" invisible="1"/>
           </xpath>
-          <xpath expr="//page[@name='statement_line_ids']/field[@name='line_ids']/form/group/field[@name='date']" position="after">
-            <field name="val_date"/>
-          </xpath>
           <xpath expr="//page[@name='statement_line_ids']/field[@name='line_ids']/form/group/field[@name='amount']" position="after">
+            <field name="val_date"/>
             <field name="globalisation_id"/>
             <field name="state" invisible="1"/>
           </xpath>

From 7ce927ab4605ef78b3862a438ccbd1601d33646a Mon Sep 17 00:00:00 2001
From: Christophe Simonis <chs@odoo.com>
Date: Fri, 30 May 2014 20:34:56 +0200
Subject: [PATCH 034/121] [FIX] account_bank_statement_extensions: do not
 extend dropped form view

---
 .../account_bank_statement_view.xml                          | 5 -----
 1 file changed, 5 deletions(-)

diff --git a/addons/account_bank_statement_extensions/account_bank_statement_view.xml b/addons/account_bank_statement_extensions/account_bank_statement_view.xml
index deec11fdfc9..11960f1693a 100644
--- a/addons/account_bank_statement_extensions/account_bank_statement_view.xml
+++ b/addons/account_bank_statement_extensions/account_bank_statement_view.xml
@@ -47,11 +47,6 @@
             <field name="globalisation_id" string="Glob. Id" invisible="1"/>
             <field name="state" invisible="1"/>
           </xpath>
-          <xpath expr="//page[@name='statement_line_ids']/field[@name='line_ids']/form/group/field[@name='amount']" position="after">
-            <field name="val_date"/>
-            <field name="globalisation_id"/>
-            <field name="state" invisible="1"/>
-          </xpath>
         </data>
       </field>
     </record>

From 227709dd21088c64cf6feaca4ff599e846040d00 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Fri, 30 May 2014 21:20:39 +0200
Subject: [PATCH 035/121] Basic support for scaffold --theme

---
 openerp/cli/scaffold.py               | 15 +++++++++++++--
 openerp/cli/scaffold/theme_css.jinja2 |  4 ++++
 openerp/cli/scaffold/theme_xml.jinja2 |  6 ++++++
 openerp/cli/start.py                  | 12 +++++++-----
 4 files changed, 30 insertions(+), 7 deletions(-)
 create mode 100644 openerp/cli/scaffold/theme_css.jinja2
 create mode 100644 openerp/cli/scaffold/theme_xml.jinja2

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index 0cf7b66fcf2..d67bef3beca 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -69,6 +69,8 @@ class Scaffold(Command):
             scaffold.add_controller(args.controller)
         if args.web:
             scaffold.add_webclient_structure()
+        if args.theme:
+            scaffold.add_theme_structure()
 
 class ScaffoldModule(object):
     """
@@ -102,7 +104,7 @@ class ScaffoldModule(object):
                          if_exists='append', model=model)
         self.append_manifest_list('data', 'security/ir.model.access.csv')
 
-        demo_file = '%s_demo.xml' % self.module
+        demo_file = 'data/%s_demo.xml' % self.module
         self.append_xml_data('record.jinja2', self.path(demo_file),
                              model=model)
         self.append_manifest_list('demo', demo_file)
@@ -126,6 +128,13 @@ class ScaffoldModule(object):
             self.render_file('webclient_%s.jinja2' % ext,
                              self.path('static', 'src', ext, prefix % ext))
 
+    def add_theme_structure(self):
+        self.append_manifest_list('depends', 'website')
+        css_file = '%s_theme.css' % self.module
+        self.render_file('theme_css.jinja2', self.path('static', 'src', 'css', css_file))
+        theme_file = '%s_theme.xml' % self.module
+        self.append_xml_data('theme_xml.jinja2', self.path('views', theme_file), skip_if_exist=True)
+
     def has_import(self, initfile, module):
         with open(initfile, 'r') as f:
             for imp in ast.parse(f.read()).body:
@@ -183,9 +192,11 @@ class ScaffoldModule(object):
         with open(dest, mode) as f:
             f.write(content)
 
-    def append_xml_data(self, template, dest, **kwargs):
+    def append_xml_data(self, template, dest, skip_if_exist=False, **kwargs):
         if not os.path.exists(dest):
             self.render_file('xmldata.jinja2', dest, **kwargs)
+        elif skip_if_exist:
+            warn("File `%s` already exists. Skipping it..." % dest)
         with open(dest, 'r') as f:
             data = f.read()
         m = re.search('(^\s*)?</data>', data, re.MULTILINE)
diff --git a/openerp/cli/scaffold/theme_css.jinja2 b/openerp/cli/scaffold/theme_css.jinja2
new file mode 100644
index 00000000000..cd42d262c53
--- /dev/null
+++ b/openerp/cli/scaffold/theme_css.jinja2
@@ -0,0 +1,4 @@
+@charset "utf-8";
+.{{ module }} {
+    background: white;
+}
diff --git a/openerp/cli/scaffold/theme_xml.jinja2 b/openerp/cli/scaffold/theme_xml.jinja2
new file mode 100644
index 00000000000..7ed3a637533
--- /dev/null
+++ b/openerp/cli/scaffold/theme_xml.jinja2
@@ -0,0 +1,6 @@
+        <template id="assets_frontend" inherit_id="website.assets_frontend" name="Theme Zen">
+            <xpath expr=". position="inside">
+                <link rel="stylesheet" type="text/css" href="/{{ module }}/static/src/css/{{ module }}_theme.css" />
+            </xpath>
+        </template>
+
diff --git a/openerp/cli/start.py b/openerp/cli/start.py
index 39e008293f7..3ff291e9dc5 100644
--- a/openerp/cli/start.py
+++ b/openerp/cli/start.py
@@ -30,13 +30,15 @@ class Start(Command):
                          help="Specify the database name (default to project's directory name")
 
 
-        #openerp.tools.config.parse_config(args)
         args, unknown = parser.parse_known_args(args=cmdargs)
 
         project_path = os.path.abspath(os.path.expanduser(os.path.expandvars(args.path)))
         module_root = get_module_root(project_path)
+        db_name = None
         if module_root:
-            # go to the parent's directory of the module root if any
+            # started in a module so we choose this module name for database
+            db_name = project_path.split(os.path.sep)[-1]
+            # go to the parent's directory of the module root
             project_path = os.path.abspath(os.path.join(project_path, os.pardir))
 
         # check if one of the subfolders has at least one module
@@ -46,8 +48,7 @@ class Start(Command):
                 "in your project's directory or use `--path` argument" % project_path)
 
         if not args.db_name:
-            # Use the module's name if only one module found else the name of parent folder
-            args.db_name = mods[0] if len(mods) == 1 else project_path.split(os.path.sep)[-1]
+            args.db_name = db_name or project_path.split(os.path.sep)[-1]
             # TODO: forbid some database names ? eg template1, ...
             try:
                 _create_empty_database(args.db_name)
@@ -61,11 +62,12 @@ class Start(Command):
             cmdargs.append('--addons-path=%s' % project_path)
         if '--db-filter' not in cmdargs:
             cmdargs.append('--db-filter=^%s$' % args.db_name)
+        # Not sure we should auto install the module
+        # the user should use    $ odoo start -i <module>
         # if '-i' not in cmdargs and '--init' not in cmdargs:
         #     # Install all modules of projects even if already installed
         #     cmdargs.extend(('-i', ','.join(mods)))
 
-        # FIXME: how to redo config ?
         main(cmdargs)
 
 def die(message, code=1):

From d9def2c4a7dd315df15725151945f30d7e48bace Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Fri, 30 May 2014 21:54:54 +0200
Subject: [PATCH 036/121] Simplify odoo start. Make it work everywhere

---
 openerp/cli/start.py | 12 ++----------
 1 file changed, 2 insertions(+), 10 deletions(-)

diff --git a/openerp/cli/start.py b/openerp/cli/start.py
index 3ff291e9dc5..b3bd47ede63 100644
--- a/openerp/cli/start.py
+++ b/openerp/cli/start.py
@@ -43,9 +43,8 @@ class Start(Command):
 
         # check if one of the subfolders has at least one module
         mods = self.get_module_list(project_path)
-        if not mods:
-            die("Directory `%s` does not contain any Odoo module.\nPlease start this command "
-                "in your project's directory or use `--path` argument" % project_path)
+        if mods and '--addons-path' not in cmdargs:
+            cmdargs.append('--addons-path=%s' % project_path)
 
         if not args.db_name:
             args.db_name = db_name or project_path.split(os.path.sep)[-1]
@@ -58,15 +57,8 @@ class Start(Command):
                 die("Could not create database `%s`. (%s)" % (args.db_name, e))
             cmdargs.extend(('-d', args.db_name))
 
-        if '--addons-path' not in cmdargs:
-            cmdargs.append('--addons-path=%s' % project_path)
         if '--db-filter' not in cmdargs:
             cmdargs.append('--db-filter=^%s$' % args.db_name)
-        # Not sure we should auto install the module
-        # the user should use    $ odoo start -i <module>
-        # if '-i' not in cmdargs and '--init' not in cmdargs:
-        #     # Install all modules of projects even if already installed
-        #     cmdargs.extend(('-i', ','.join(mods)))
 
         main(cmdargs)
 

From ee928394659cec3be90b0ba9046853fa5ee41271 Mon Sep 17 00:00:00 2001
From: qdp-odoo <qdp@openerp.com>
Date: Fri, 30 May 2014 22:25:52 +0200
Subject: [PATCH 037/121] [FIX] account: fixed inconsistence in yaml test since
 some demo data was added

---
 addons/account/test/account_fiscalyear_close.yml | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/account/test/account_fiscalyear_close.yml b/addons/account/test/account_fiscalyear_close.yml
index cc683ca8d46..65fb581619e 100644
--- a/addons/account/test/account_fiscalyear_close.yml
+++ b/addons/account/test/account_fiscalyear_close.yml
@@ -76,4 +76,4 @@
   I check that the past accounts are taken into account in partner credit
 -
   !assert {model: res.partner, id: base.res_partner_2, string: Total Receivable does not takes unreconciled moves of previous years}:
-    - credit == 15.0
+    - credit == 1040.0

From b8d7a1b332ebb98e82dc7601aa69723ae4ed8d2d Mon Sep 17 00:00:00 2001
From: Christophe Simonis <chs@odoo.com>
Date: Fri, 30 May 2014 23:05:34 +0200
Subject: [PATCH 038/121] [REL] saas-5

---
 openerp/release.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/openerp/release.py b/openerp/release.py
index 1a9c863660c..fc271ba99f3 100644
--- a/openerp/release.py
+++ b/openerp/release.py
@@ -30,7 +30,7 @@ RELEASE_LEVELS_DISPLAY = {ALPHA: ALPHA,
 # properly comparable using normal operarors, for example:
 #  (6,1,0,'beta',0) < (6,1,0,'candidate',1) < (6,1,0,'candidate',2)
 #  (6,1,0,'candidate',2) < (6,1,0,'final',0) < (6,1,2,'final',0)
-version_info = (8, 0, 0, ALPHA, 1)
+version_info = (7, 'saas~5', 0, FINAL, 0)
 version = '.'.join(map(str, version_info[:2])) + RELEASE_LEVELS_DISPLAY[version_info[3]] + str(version_info[4] or '')
 series = serie = major_version = '.'.join(map(str, version_info[:2]))
 

From 52501dde7a2a9d789deb743fd7a3d9df34b27da4 Mon Sep 17 00:00:00 2001
From: Olivier Dony <odo@openerp.com>
Date: Sat, 31 May 2014 01:48:55 +0200
Subject: [PATCH 039/121] [FIX] website_mail_group: duplicate preventDefault()
 call (called before onclick already)

Plus it fails because `event` is not defined nor passed there (e.g. in Firefox)
---
 .../static/src/js/website_mail_group.snippet.js                  | 1 -
 1 file changed, 1 deletion(-)

diff --git a/addons/website_mail_group/static/src/js/website_mail_group.snippet.js b/addons/website_mail_group/static/src/js/website_mail_group.snippet.js
index fc0e2bb864f..fd6a2d38cfa 100644
--- a/addons/website_mail_group/static/src/js/website_mail_group.snippet.js
+++ b/addons/website_mail_group/static/src/js/website_mail_group.snippet.js
@@ -33,7 +33,6 @@
             return;
         },
         on_click: function () {
-            event.preventDefault();
             var self = this;
             var $email = this.$target.find(".js_follow_email");
 

From 960b86611eb8c7d2f5b9872a923ede30465d5197 Mon Sep 17 00:00:00 2001
From: Christophe Simonis <chs@odoo.com>
Date: Sat, 31 May 2014 14:05:48 +0200
Subject: [PATCH 040/121] [FIX] website_sale: remove invalid (and stupid)
 function field

---
 addons/website_sale/controllers/main.py | 3 +++
 addons/website_sale/models/product.py   | 8 --------
 addons/website_sale/views/templates.xml | 2 +-
 3 files changed, 4 insertions(+), 9 deletions(-)

diff --git a/addons/website_sale/controllers/main.py b/addons/website_sale/controllers/main.py
index 41d1ebdb6ac..a2a766b5136 100644
--- a/addons/website_sale/controllers/main.py
+++ b/addons/website_sale/controllers/main.py
@@ -210,6 +210,8 @@ class website_sale(http.Controller):
             context['pricelist'] = int(self.get_pricelist())
             product = request.registry.get('product.template').browse(request.cr, request.uid, int(product), context=context)
 
+        variants = [(p.id, map(int, p.attribute_value_ids), p.price) for p in product.product_variant_ids]
+
         values = {
             'search': search,
             'category': category,
@@ -220,6 +222,7 @@ class website_sale(http.Controller):
             'category_list': category_list,
             'main_object': product,
             'product': product,
+            'variants': variants,
         }
         return request.website.render("website_sale.product", values)
 
diff --git a/addons/website_sale/models/product.py b/addons/website_sale/models/product.py
index 93c9ae8036a..17a0943fa38 100644
--- a/addons/website_sale/models/product.py
+++ b/addons/website_sale/models/product.py
@@ -112,13 +112,6 @@ class product_template(osv.Model):
             res[product.id] = "/shop/product/%s" % (product.id,)
         return res
 
-    def _get_available_variant_ids(self, cr, uid, ids, name, arg, context=None):
-        result = dict.fromkeys(ids, [])
-        for obj in self.browse(cr, uid, ids, context=context):
-            for p in obj.product_variant_ids:
-                result[obj.id].append([p.id, map(int,p.attribute_value_ids), p.price])
-        return result
-
     _columns = {
         # TODO FIXME tde: when website_mail/mail_thread.py inheritance work -> this field won't be necessary
         'website_message_ids': fields.one2many(
@@ -137,7 +130,6 @@ class product_template(osv.Model):
         'website_style_ids': fields.many2many('product.style', string='Styles'),
         'website_sequence': fields.integer('Sequence', help="Determine the display order in the Website E-commerce"),
         'website_url': fields.function(_website_url, string="Website url", type="char"),
-        'available_variant_ids': fields.function(_get_available_variant_ids, string='Available Variants'),
         'public_categ_ids': fields.many2many('product.public.category', string='Public Category', help="Those categories are used to group similar products for e-commerce."),
     }
 
diff --git a/addons/website_sale/views/templates.xml b/addons/website_sale/views/templates.xml
index 256eab53d66..8811f6c90f9 100644
--- a/addons/website_sale/views/templates.xml
+++ b/addons/website_sale/views/templates.xml
@@ -432,7 +432,7 @@
 
 <template id="product_variants" inherit_id="website_sale.product" optional="enabled" name="Product Variants">
   <xpath expr="//form[@action='/shop/cart/update']" position="replace">
-    <form action="/shop/cart/update" class="js_add_cart_variants" method="POST" t-att-data-attribute_value_ids="product.available_variant_ids">
+    <form action="/shop/cart/update" class="js_add_cart_variants" method="POST" t-att-data-attribute_value_ids="variants">
         <input type="hidden" name="product_id" t-att-value="int(product.product_variant_ids[0]) if len(product.product_variant_ids) == 1 else '0'"/>
         <ul class="nav nav-pills nav-stacked">
             <t t-foreach="product.attribute_line_ids" t-as="variant_id">

From 285e1d5c388b89f119499be28b752111b150aaae Mon Sep 17 00:00:00 2001
From: Christophe Simonis <chs@odoo.com>
Date: Sat, 31 May 2014 15:37:23 +0200
Subject: [PATCH 041/121] [FIX] website_sale: so javascipt does not like
 tuples. use a list instead

---
 addons/website_sale/controllers/main.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/website_sale/controllers/main.py b/addons/website_sale/controllers/main.py
index a2a766b5136..23225186dc8 100644
--- a/addons/website_sale/controllers/main.py
+++ b/addons/website_sale/controllers/main.py
@@ -210,7 +210,7 @@ class website_sale(http.Controller):
             context['pricelist'] = int(self.get_pricelist())
             product = request.registry.get('product.template').browse(request.cr, request.uid, int(product), context=context)
 
-        variants = [(p.id, map(int, p.attribute_value_ids), p.price) for p in product.product_variant_ids]
+        variants = [[p.id, map(int, p.attribute_value_ids), p.price] for p in product.product_variant_ids]
 
         values = {
             'search': search,

From faace8493d6aa4a2b2994d25495208766180f1cd Mon Sep 17 00:00:00 2001
From: Christophe Simonis <christophe@kn.gl>
Date: Sun, 1 Jun 2014 10:52:02 +0200
Subject: [PATCH 042/121] [FIX] email_template: partners ids are integers, not
 strings

---
 addons/email_template/email_template.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/email_template/email_template.py b/addons/email_template/email_template.py
index 54fbf572eb1..3f202ff6d9e 100644
--- a/addons/email_template/email_template.py
+++ b/addons/email_template/email_template.py
@@ -487,7 +487,7 @@ class email_template(osv.osv):
         partner_to = values.pop('partner_to', '')
         if partner_to:
             # placeholders could generate '', 3, 2 due to some empty field values
-            tpl_partner_ids = [pid for pid in partner_to.split(',') if pid]
+            tpl_partner_ids = [int(pid) for pid in partner_to.split(',') if pid]
             values['recipient_ids'] += [(4, pid) for pid in self.pool['res.partner'].exists(cr, SUPERUSER_ID, tpl_partner_ids, context=context)]
 
         attachment_ids = values.pop('attachment_ids', [])

From c319dc40e7e87971865e95c68789b0534bd84b28 Mon Sep 17 00:00:00 2001
From: Christophe Simonis <christophe@kn.gl>
Date: Sun, 1 Jun 2014 11:17:09 +0200
Subject: [PATCH 043/121] [FIX] mail: view_mode "list" does not exists, it's
 "tree"

---
 addons/mail/mail_message_view.xml | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/mail/mail_message_view.xml b/addons/mail/mail_message_view.xml
index 81b47db819a..6c15114cde6 100644
--- a/addons/mail/mail_message_view.xml
+++ b/addons/mail/mail_message_view.xml
@@ -115,7 +115,7 @@
             </field>
         </record>
         <record id="base.action_attachment" model="ir.actions.act_window">
-            <field name="view_mode">kanban,list,form</field>
+            <field name="view_mode">kanban,tree,form</field>
         </record>
 
 

From c19bb8ce488639eb8dcdf6f506caad96db381223 Mon Sep 17 00:00:00 2001
From: Christophe Simonis <chs@odoo.com>
Date: Sun, 1 Jun 2014 14:30:15 +0200
Subject: [PATCH 044/121] [FIX] website: correct "/" redirect to first menu

---
 addons/website/controllers/main.py | 8 +++++---
 1 file changed, 5 insertions(+), 3 deletions(-)

diff --git a/addons/website/controllers/main.py b/addons/website/controllers/main.py
index 0a2a5ed1397..e7a9350f8ba 100644
--- a/addons/website/controllers/main.py
+++ b/addons/website/controllers/main.py
@@ -32,14 +32,16 @@ class Website(openerp.addons.web.controllers.main.Home):
         page = 'homepage'
         try:
             main_menu = request.registry['ir.model.data'].get_object(request.cr, request.uid, 'website', 'main_menu')
+        except Exception:
+            pass
+        else:
             first_menu = main_menu.child_id and main_menu.child_id[0]
             if first_menu:
                 if not (first_menu.url.startswith(('/page/', '/?', '/#')) or (first_menu.url=='/')):
                     return request.redirect(first_menu.url)
                 if first_menu.url.startswith('/page/'):
-                    page = first_menu[6:]
-        except:
-            pass
+                    page = first_menu.url[6:]
+
         return self.page(page)
 
     @http.route(website=True, auth="public")

From 9d33ce4900c124c07f39ea1369649d4e03b75623 Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Sun, 1 Jun 2014 20:20:21 +0200
Subject: [PATCH 045/121] [FIX] website_sale: missing openerp.tools import

---
 addons/website_sale/models/product.py | 1 +
 1 file changed, 1 insertion(+)

diff --git a/addons/website_sale/models/product.py b/addons/website_sale/models/product.py
index 17a0943fa38..116822f2984 100644
--- a/addons/website_sale/models/product.py
+++ b/addons/website_sale/models/product.py
@@ -19,6 +19,7 @@
 #
 ##############################################################################
 
+from openerp import tools
 from openerp.osv import osv, fields
 
 class product_style(osv.Model):

From 97c0dbcd0ad6fd930c065f5fa873b86de1190e24 Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Sun, 1 Jun 2014 21:27:55 +0200
Subject: [PATCH 046/121] [FIX] mail: do not link email to a model/res_id if
 this model doesn't support new message

---
 addons/mail/wizard/mail_compose_message.py | 5 ++++-
 1 file changed, 4 insertions(+), 1 deletion(-)

diff --git a/addons/mail/wizard/mail_compose_message.py b/addons/mail/wizard/mail_compose_message.py
index e14a8f3dfe5..cb068d566c1 100644
--- a/addons/mail/wizard/mail_compose_message.py
+++ b/addons/mail/wizard/mail_compose_message.py
@@ -267,7 +267,10 @@ class mail_compose_message(osv.TransientModel):
             # mass mailing: rendering override wizard static values
             if mass_mail_mode and wizard.model:
                 # always keep a copy, reset record name (avoid browsing records)
-                mail_values.update(notification=True, model=wizard.model, res_id=res_id, record_name=False)
+                mail_values.update(notification=True, record_name=False)
+                if hasattr(self.pool[wizard.model], 'message_new'):
+                    mail_values['model'] = wizard.model
+                    mail_values['res_id'] = res_id
                 # auto deletion of mail_mail
                 if 'mail_auto_delete' in context:
                     mail_values['auto_delete'] = context.get('mail_auto_delete')

From d6a2ae642b1a48ce6cb227c3cde2deca847a0a33 Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Sun, 1 Jun 2014 21:45:26 +0200
Subject: [PATCH 047/121] [FIX] mass_mailing: avoid to eval an undefined domain

---
 addons/mass_mailing/models/mass_mailing.py | 8 ++++++--
 1 file changed, 6 insertions(+), 2 deletions(-)

diff --git a/addons/mass_mailing/models/mass_mailing.py b/addons/mass_mailing/models/mass_mailing.py
index f721ed2f385..18c5ad53928 100644
--- a/addons/mass_mailing/models/mass_mailing.py
+++ b/addons/mass_mailing/models/mass_mailing.py
@@ -532,8 +532,12 @@ class MassMailing(osv.Model):
     #------------------------------------------------------
 
     def get_recipients(self, cr, uid, mailing, context=None):
-        domain = eval(mailing.mailing_domain)
-        res_ids = self.pool[mailing.mailing_model].search(cr, uid, domain, context=context)
+        if mailing.mailing_domain:
+            domain = eval(mailing.mailing_domain)
+            res_ids = self.pool[mailing.mailing_model].search(cr, uid, domain, context=context)
+        else:
+            res_ids = []
+            domain = [('id', 'in', res_ids)]
 
         # randomly choose a fragment
         if mailing.contact_ab_pc < 100:

From dd36a0e5093df90bd92667d26f529a3a79fe0397 Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Sun, 1 Jun 2014 22:08:56 +0200
Subject: [PATCH 048/121] [FIX] mass_mailing: on mass mailing sending, set
 same_thread for message composer

same_thread boolean field of mail.compose.message model define wether or not replies should be posted in the thread or not
On composer creation, this boolean should be passed according to the reply_to_mode of the mass_mailing
Otherwise, all replies would be posted in the thread, and the reply_to will be ignored (if same_thread id True, reply_to is poped from the mails values, mail/wizard/mail_compose_message.py:284)
---
 addons/mail/wizard/mail_compose_message.py | 2 ++
 addons/mass_mailing/models/mass_mailing.py | 1 +
 2 files changed, 3 insertions(+)

diff --git a/addons/mail/wizard/mail_compose_message.py b/addons/mail/wizard/mail_compose_message.py
index cb068d566c1..d51118c34e6 100644
--- a/addons/mail/wizard/mail_compose_message.py
+++ b/addons/mail/wizard/mail_compose_message.py
@@ -244,6 +244,8 @@ class mail_compose_message(osv.TransientModel):
     def get_mail_values(self, cr, uid, wizard, res_ids, context=None):
         """Generate the values that will be used by send_mail to create mail_messages
         or mail_mails. """
+        import pudb
+        pudb.set_trace()
         results = dict.fromkeys(res_ids, False)
         rendered_values, default_recipients = {}, {}
         mass_mail_mode = wizard.composition_mode == 'mass_mail'
diff --git a/addons/mass_mailing/models/mass_mailing.py b/addons/mass_mailing/models/mass_mailing.py
index 18c5ad53928..bfeb3aeeafe 100644
--- a/addons/mass_mailing/models/mass_mailing.py
+++ b/addons/mass_mailing/models/mass_mailing.py
@@ -571,6 +571,7 @@ class MassMailing(osv.Model):
                 'composition_mode': 'mass_mail',
                 'mass_mailing_id': mailing.id,
                 'mailing_list_ids': [(4, l.id) for l in mailing.contact_list_ids],
+                'same_thread': mailing.reply_to_mode == 'thread',
             }
             if mailing.reply_to_mode == 'email':
                 composer_values['reply_to'] = mailing.reply_to

From da231e909a6a6782d9b197c9cc39e0827cdea79a Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Sun, 1 Jun 2014 22:10:54 +0200
Subject: [PATCH 049/121] [FIX] mail: commited pudb ... its late and it has
 been a while since the last time : ).

---
 addons/mail/wizard/mail_compose_message.py | 2 --
 1 file changed, 2 deletions(-)

diff --git a/addons/mail/wizard/mail_compose_message.py b/addons/mail/wizard/mail_compose_message.py
index d51118c34e6..cb068d566c1 100644
--- a/addons/mail/wizard/mail_compose_message.py
+++ b/addons/mail/wizard/mail_compose_message.py
@@ -244,8 +244,6 @@ class mail_compose_message(osv.TransientModel):
     def get_mail_values(self, cr, uid, wizard, res_ids, context=None):
         """Generate the values that will be used by send_mail to create mail_messages
         or mail_mails. """
-        import pudb
-        pudb.set_trace()
         results = dict.fromkeys(res_ids, False)
         rendered_values, default_recipients = {}, {}
         mass_mail_mode = wizard.composition_mode == 'mass_mail'

From eb22d202e48068a82ddcfa3878dbe0cbb845cc9c Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Mon, 2 Jun 2014 01:37:45 +0200
Subject: [PATCH 050/121] [FIX] mail: mail routing, allow more fallback cases

Specifically, allow mail to fallback in aliases if the post in the document res_model/res_id wasnt succesful
---
 addons/mail/mail_thread.py | 34 ++++++++++++++++++++--------------
 1 file changed, 20 insertions(+), 14 deletions(-)

diff --git a/addons/mail/mail_thread.py b/addons/mail/mail_thread.py
index 11f93e25632..3ae373624ae 100644
--- a/addons/mail/mail_thread.py
+++ b/addons/mail/mail_thread.py
@@ -714,7 +714,7 @@ class mail_thread(osv.AbstractModel):
         s = ', '.join([decode(message.get(h)) for h in header_fields if message.get(h)])
         return filter(lambda x: x, self._find_partner_from_emails(cr, uid, None, tools.email_split(s), context=context))
 
-    def message_route_verify(self, cr, uid, message, message_dict, route, update_author=True, assert_model=True, create_fallback=True, context=None):
+    def message_route_verify(self, cr, uid, message, message_dict, route, update_author=True, assert_model=True, create_fallback=True, allow_private=False, context=None):
         """ Verify route validity. Check and rules:
             1 - if thread_id -> check that document effectively exists; otherwise
                 fallback on a message_new by resetting thread_id
@@ -835,6 +835,9 @@ class mail_thread(osv.AbstractModel):
             _create_bounce_email()
             return ()
 
+        if not model and not thread_id and not alias and not allow_private:
+            return ()
+
         return (model, thread_id, route[2], route[3], route[4])
 
     def message_route(self, cr, uid, message, message_dict, model=None, thread_id=None,
@@ -891,14 +894,15 @@ class mail_thread(osv.AbstractModel):
         if mail_message_ids:
             original_msg = mail_msg_obj.browse(cr, SUPERUSER_ID, mail_message_ids[0], context=context)
             model, thread_id = original_msg.model, original_msg.res_id
-            _logger.info(
-                'Routing mail from %s to %s with Message-Id %s: direct reply to msg: model: %s, thread_id: %s, custom_values: %s, uid: %s',
-                email_from, email_to, message_id, model, thread_id, custom_values, uid)
             route = self.message_route_verify(
                 cr, uid, message, message_dict,
                 (model, thread_id, custom_values, uid, None),
-                update_author=True, assert_model=True, create_fallback=True, context=context)
-            return route and [route] or []
+                update_author=True, assert_model=False, create_fallback=True, context=context)
+            if route:
+                _logger.info(
+                    'Routing mail from %s to %s with Message-Id %s: direct reply to msg: model: %s, thread_id: %s, custom_values: %s, uid: %s',
+                    email_from, email_to, message_id, model, thread_id, custom_values, uid)
+                return [route]
 
         # 2. message is a reply to an existign thread (6.1 compatibility)
         ref_match = thread_references and tools.reference_re.search(thread_references)
@@ -919,14 +923,15 @@ class mail_thread(osv.AbstractModel):
                             ('res_id', '=', thread_id),
                         ], context=context)
                     if compat_mail_msg_ids and model_obj.exists(cr, uid, thread_id) and hasattr(model_obj, 'message_update'):
-                        _logger.info(
-                            'Routing mail from %s to %s with Message-Id %s: direct thread reply (compat-mode) to model: %s, thread_id: %s, custom_values: %s, uid: %s',
-                            email_from, email_to, message_id, model, thread_id, custom_values, uid)
                         route = self.message_route_verify(
                             cr, uid, message, message_dict,
                             (model, thread_id, custom_values, uid, None),
                             update_author=True, assert_model=True, create_fallback=True, context=context)
-                        return route and [route] or []
+                        if route:
+                            _logger.info(
+                                'Routing mail from %s to %s with Message-Id %s: direct thread reply (compat-mode) to model: %s, thread_id: %s, custom_values: %s, uid: %s',
+                                email_from, email_to, message_id, model, thread_id, custom_values, uid)
+                            return [route]
 
         # 2. Reply to a private message
         if in_reply_to:
@@ -936,12 +941,13 @@ class mail_thread(osv.AbstractModel):
                             ], limit=1, context=context)
             if mail_message_ids:
                 mail_message = mail_msg_obj.browse(cr, uid, mail_message_ids[0], context=context)
-                _logger.info('Routing mail from %s to %s with Message-Id %s: direct reply to a private message: %s, custom_values: %s, uid: %s',
-                                email_from, email_to, message_id, mail_message.id, custom_values, uid)
                 route = self.message_route_verify(cr, uid, message, message_dict,
                                 (mail_message.model, mail_message.res_id, custom_values, uid, None),
-                                update_author=True, assert_model=True, create_fallback=True, context=context)
-                return route and [route] or []
+                                update_author=True, assert_model=True, create_fallback=True, allow_private=True, context=context)
+                if route:
+                    _logger.info('Routing mail from %s to %s with Message-Id %s: direct reply to a private message: %s, custom_values: %s, uid: %s',
+                                 email_from, email_to, message_id, mail_message.id, custom_values, uid)
+                    return [route]
 
         # 3. Look for a matching mail.alias entry
         # Delivered-To is a safe bet in most modern MTAs, but we have to fallback on To + Cc values

From 310ecb0d60123094bdc1da6d7915e71749a1e480 Mon Sep 17 00:00:00 2001
From: Jean-Baptiste Quenot <jbq@cmlid.fr>
Date: Wed, 28 May 2014 15:45:29 +0200
Subject: [PATCH 051/121] Fix detection of MIME type in message_parse()

Be careful, content-type may contain tricky content like in the
following example so test the MIME type with startswith()

Content-Type: multipart/related;
  boundary="_004_3f1e4da175f349248b8d43cdeb9866f1AMSPR06MB343eurprd06pro_";
  type="text/html"
---
 addons/mail/mail_thread.py | 9 ++++++++-
 1 file changed, 8 insertions(+), 1 deletion(-)

diff --git a/addons/mail/mail_thread.py b/addons/mail/mail_thread.py
index 90ae3cf0aa3..942daddd439 100644
--- a/addons/mail/mail_thread.py
+++ b/addons/mail/mail_thread.py
@@ -780,7 +780,14 @@ class mail_thread(osv.AbstractModel):
         body = u''
         if save_original:
             attachments.append(('original_email.eml', message.as_string()))
-        if not message.is_multipart() or 'text/' in message.get('content-type', ''):
+
+        # Be careful, content-type may contain tricky content like in the
+        # following example so test the MIME type with startswith()
+        #
+        # Content-Type: multipart/related;
+        #   boundary="_004_3f1e4da175f349248b8d43cdeb9866f1AMSPR06MB343eurprd06pro_";
+        #   type="text/html"
+        if not message.is_multipart() or message.get('content-type', '').startswith("text/"):
             encoding = message.get_content_charset()
             body = message.get_payload(decode=True)
             body = tools.ustr(body, encoding, errors='replace')

From 6ed5b04146002d51c907a807834610421852bf43 Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Mon, 2 Jun 2014 12:02:11 +0200
Subject: [PATCH 052/121] [FIX] calendar: replace end_type = final_date by
 end_date, the actual right selection

---
 addons/calendar/calendar.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/calendar/calendar.py b/addons/calendar/calendar.py
index 46e8b024dd6..b6473a7f1a7 100644
--- a/addons/calendar/calendar.py
+++ b/addons/calendar/calendar.py
@@ -1273,7 +1273,7 @@ class calendar_event(osv.Model):
         if data.get('count'):
             data['end_type'] = 'count'
         else:
-            data['end_type'] = 'final_date'
+            data['end_type'] = 'end_date'
         return data
 
     def message_get_subscription_data(self, cr, uid, ids, user_pid=None, context=None):

From fe3775b96fec056264920275b8256b4df22e875c Mon Sep 17 00:00:00 2001
From: Richard Mathot <rim@openerp.com>
Date: Mon, 2 Jun 2014 12:10:56 +0200
Subject: [PATCH 053/121] [FIX] website: remove standard footer from the DOM
 instead of hiding it

---
 addons/website/views/website_templates.xml | 129 +++++++++++----------
 1 file changed, 66 insertions(+), 63 deletions(-)

diff --git a/addons/website/views/website_templates.xml b/addons/website/views/website_templates.xml
index 56d954e8a35..7ecf27b5aa9 100644
--- a/addons/website/views/website_templates.xml
+++ b/addons/website/views/website_templates.xml
@@ -136,65 +136,8 @@
                     <t t-raw="0"/>
                 </main>
                 <footer>
-                    <div class="container hidden-print" id="footer_container">
-                        <div class="row">
-                            <div class="col-md-3">
-                                <h4>Our products &amp; Services</h4>
-                                <ul class="list-unstyled" name="products">
-                                    <li><a href="/">Home</a></li>
-                                </ul>
-                            </div>
-                            <div class="col-md-3" name="info">
-                                <h4>Connect with us</h4>
-                                <ul class="list-unstyled">
-                                    <li><a href="/page/website.contactus">Contact us</a></li>
-                                </ul>
-                                <ul class="list-unstyled">
-                                    <li t-ignore="true"><i class="fa fa-phone"></i> <span t-field="res_company.phone"></span></li>
-                                    <li t-ignore="true"><i class="fa fa-envelope"></i>  <span t-field="res_company.email"></span></li>
-                                </ul>
-                                <h2>
-                                    <a t-att-href="website.social_facebook" t-if="website.social_facebook"><i class="fa fa-facebook-square"/></a>
-                                    <a t-att-href="website.social_twitter" t-if="website.social_twitter"><i class="fa fa-twitter"/></a>
-                                    <a t-att-href="website.social_linkedin" t-if="website.social_linkedin"><i class="fa fa-linkedin"/></a>
-                                    <a t-att-href="website.social_youtube" t-if="website.social_youtube"><i class="fa fa-youtube-play"/></a>
-                                    <a t-att-href="website.social_googleplus" t-if="website.social_googleplus"><i class="fa fa-google-plus-square"/></a>
-                                    <a t-att-href="website.social_github" t-if="website.social_github"><i class="fa fa-github"/></a>
-                                </h2>
-                            </div>
-                            <div class="col-md-5 col-lg-offset-1">
-                                <div>
-                                    <h4>
-                                        <span t-field="res_company.name">Your Company</span>
-                                        <small> - <a href="/page/website.aboutus">About us</a></small>
-                                    </h4>
-                                    <p>
-                                        We are a team of passionate people whose goal is to improve everyone's
-                                        life through disruptive products. We build great products to solve your
-                                        business problems.
-                                    </p>
-                                    <p>
-                                        Our products are designed for small to medium size companies willing to optimize
-                                        their performance.
-                                    </p>
-                                </div>
-                                <ul class="list-inline js_language_selector mt16" t-if="(request.website_multilang and len(languages) &gt; 1) or editable">
-                                    <li t-foreach="languages" t-as="lg">
-                                        <a t-att-href="url_for(request.httprequest.path + '?' + keep_query(), lang=lg[0])"
-                                           t-att-data-default-lang="editable and 'true' if lg[0] == website.default_lang_code else None">
-                                            <t t-esc="lg[1].split('/').pop()"/>
-                                        </a>
-                                    </li>
-                                    <li groups="base.group_website_publisher">
-                                        <t t-set="url_return" t-value="url_for('', '[lang]') + '?' + keep_query()"/>
-                                        <a t-attf-href="/web#action=base.action_view_base_language_install&amp;website_id=#{website.id}&amp;url_return=#{url_return}">
-                                            <i class="fa fa-plus-circle"/>
-                                            Add a language...
-                                        </a>
-                                    </li>
-                                </ul>
-                            </div>
-                        </div>
+                    <div id="footer_container">
+                        <t t-call="website.footer_default" />
                     </div>
                     <div class="container mt16 mb8">
                         <div class="pull-right" t-ignore="true" t-if="not editable">
@@ -330,8 +273,71 @@
     </xpath>
 </template>
 
+<template id="footer_default" name="Default Footer">
+    <div class="container hidden-print">
+        <div class="row">
+            <div class="col-md-3">
+                <h4>Our products &amp; Services</h4>
+                <ul class="list-unstyled" name="products">
+                    <li><a href="/">Home</a></li>
+                </ul>
+            </div>
+            <div class="col-md-3" id="info">
+                <h4>Connect with us</h4>
+                <ul class="list-unstyled">
+                    <li><a href="/page/website.contactus">Contact us</a></li>
+                </ul>
+                <ul class="list-unstyled">
+                    <li t-ignore="true"><i class="fa fa-phone"></i> <span t-field="res_company.phone"></span></li>
+                    <li t-ignore="true"><i class="fa fa-envelope"></i>  <span t-field="res_company.email"></span></li>
+                </ul>
+                <h2>
+                    <a t-att-href="website.social_facebook" t-if="website.social_facebook"><i class="fa fa-facebook-square"/></a>
+                    <a t-att-href="website.social_twitter" t-if="website.social_twitter"><i class="fa fa-twitter"/></a>
+                    <a t-att-href="website.social_linkedin" t-if="website.social_linkedin"><i class="fa fa-linkedin"/></a>
+                    <a t-att-href="website.social_youtube" t-if="website.social_youtube"><i class="fa fa-youtube-play"/></a>
+                    <a t-att-href="website.social_googleplus" t-if="website.social_googleplus"><i class="fa fa-google-plus-square"/></a>
+                    <a t-att-href="website.social_github" t-if="website.social_github"><i class="fa fa-github"/></a>
+                </h2>
+            </div>
+            <div class="col-md-5 col-lg-offset-1">
+                <div>
+                    <h4>
+                        <span t-field="res_company.name">Your Company</span>
+                        <small> - <a href="/page/website.aboutus">About us</a></small>
+                    </h4>
+                    <p>
+                        We are a team of passionate people whose goal is to improve everyone's
+                        life through disruptive products. We build great products to solve your
+                        business problems.
+                    </p>
+                    <p>
+                        Our products are designed for small to medium size companies willing to optimize
+                        their performance.
+                    </p>
+                </div>
+                <ul class="list-inline js_language_selector mt16" t-if="(request.website_multilang and len(languages) &gt; 1) or editable">
+                    <li t-foreach="languages" t-as="lg">
+                        <a t-att-href="url_for(request.httprequest.path + '?' + keep_query(), lang=lg[0])"
+                         t-att-data-default-lang="editable and 'true' if lg[0] == website.default_lang_code else None">
+                         <t t-esc="lg[1].split('/').pop()"/>
+                     </a>
+                 </li>
+                 <li groups="base.group_website_publisher">
+                    <t t-set="url_return" t-value="url_for('', '[lang]') + '?' + keep_query()"/>
+                    <a t-attf-href="/web#action=base.action_view_base_language_install&amp;website_id=#{website.id}&amp;url_return=#{url_return}">
+                        <i class="fa fa-plus-circle"/>
+                        Add a language...
+                    </a>
+                </li>
+            </ul>
+        </div>
+    </div>
+</div>
+</template>
+
 <template id="footer_custom" inherit_id="website.layout" optional="disabled" name="Custom Footer">
-    <xpath expr="//div[@id='footer_container']" position="before">
+    <xpath expr="//div[@id='footer_container']" position="replace">
         <div class="oe_structure">
             <section data-snippet-id='three-columns' class="mt16 mb16">
                 <div class="container">
@@ -359,9 +365,6 @@
             </section>
         </div>
     </xpath>
-    <xpath expr="//div[@id='footer_container']" position="attributes">
-        <attribute name="style">display: none</attribute>
-    </xpath>
 </template>
 
 <template id="publish_management">

From e3bd7d953adde4fae183ee6aebfac48febc07535 Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Mon, 2 Jun 2014 12:11:04 +0200
Subject: [PATCH 054/121] [FIX] website_sale: tour about customize don't check
 last step

---
 addons/website_sale/static/src/js/website.tour.sale.js | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/website_sale/static/src/js/website.tour.sale.js b/addons/website_sale/static/src/js/website.tour.sale.js
index a173452c9ec..8cfb4e2cdad 100644
--- a/addons/website_sale/static/src/js/website.tour.sale.js
+++ b/addons/website_sale/static/src/js/website.tour.sale.js
@@ -32,7 +32,7 @@
             },
             {
                 title:     "finish",
-                waitFor:   'label:contains(32 Go) input',
+                waitFor:   'form[action="/shop/cart/update"] label:contains(32 Go) input',
             }
         ]
     });

From 401607ed11f5ae2f5a3060c33953d61690171e6a Mon Sep 17 00:00:00 2001
From: Richard Mathot <rim@openerp.com>
Date: Mon, 2 Jun 2014 12:11:18 +0200
Subject: [PATCH 055/121] [FIX] website_blog: use new custom footer

---
 addons/website_blog/views/website_blog_templates.xml | 6 +++---
 1 file changed, 3 insertions(+), 3 deletions(-)

diff --git a/addons/website_blog/views/website_blog_templates.xml b/addons/website_blog/views/website_blog_templates.xml
index 3a42abc644d..714e22fd8d2 100644
--- a/addons/website_blog/views/website_blog_templates.xml
+++ b/addons/website_blog/views/website_blog_templates.xml
@@ -10,8 +10,8 @@
 </template>
 
 <!-- Layout add nav and footer -->
-<template id="header_footer_custom" inherit_id="website.layout" name="Footer News Blog Link">
-    <xpath expr="//footer//div[@name='info']/ul" position="inside">
+<template id="header_footer_custom" inherit_id="website.footer_default" name="Footer News Blog Link">
+    <xpath expr="//div[@id='info']/ul" position="inside">
         <li><a t-attf-href="/blog/%(website_blog.blog_blog_1)d">News</a></li>
     </xpath>
 </template>
@@ -187,7 +187,7 @@
                     <span class="fa fa-times"/>
                 </a>
             </div>
-            <div class="cover-storage oe_hidden"></div> 
+            <div class="cover-storage oe_hidden"></div>
             <t t-call="website.publish_management">
                 <t t-set="object" t-value="blog_post"/>
                 <t t-set="publish_edit" t-value="True"/>

From 3cc4785ba6d27475323a606fef9466286024ad0e Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Mon, 2 Jun 2014 12:11:54 +0200
Subject: [PATCH 056/121] [FIX] website_sale: display accessory field in form
 view and display the good accessory product inside ecommerce

---
 addons/website_sale/models/sale_order.py | 2 +-
 addons/website_sale/views/templates.xml  | 4 ++--
 addons/website_sale/views/views.xml      | 1 +
 3 files changed, 4 insertions(+), 3 deletions(-)

diff --git a/addons/website_sale/models/sale_order.py b/addons/website_sale/models/sale_order.py
index 56162cb2139..d9855034018 100644
--- a/addons/website_sale/models/sale_order.py
+++ b/addons/website_sale/models/sale_order.py
@@ -114,7 +114,7 @@ class sale_order(osv.Model):
             s = set(j.id for l in (order.website_order_line or []) for j in (l.product_id.accessory_product_ids or []))
             s -= set(l.product_id.id for l in order.order_line)
             product_ids = random.sample(s, min(len(s),3))
-            return self.pool['product.template'].browse(cr, uid, product_ids, context=context)
+            return self.pool['product.product'].browse(cr, uid, product_ids, context=context)
 
 class website(orm.Model):
     _inherit = 'website'
diff --git a/addons/website_sale/views/templates.xml b/addons/website_sale/views/templates.xml
index 8811f6c90f9..237f87d0886 100644
--- a/addons/website_sale/views/templates.xml
+++ b/addons/website_sale/views/templates.xml
@@ -727,14 +727,14 @@
               <tr t-foreach="suggested_products" t-as="product">
 
                   <td>
-                      <a t-attf-href="/shop/product/#{ slug(product) }">
+                      <a t-attf-href="/shop/product/#{ slug(product.product_tmpl_id) }">
                           <span t-field="product.image_small"
                                 t-field-options='{"widget": "image", "class": "img-rounded"}'/>
                       </a>
                   </td>
                   <td>
                       <div>
-                          <a t-attf-href="/shop/product/#{ slug(product) }">
+                          <a t-attf-href="/shop/product/#{ slug(product.product_tmpl_id) }">
                               <strong t-field="product.name"/>
                           </a>
                       </div>
diff --git a/addons/website_sale/views/views.xml b/addons/website_sale/views/views.xml
index 5a1a93105b5..86e369f11e7 100644
--- a/addons/website_sale/views/views.xml
+++ b/addons/website_sale/views/views.xml
@@ -25,6 +25,7 @@
                     <field name="public_categ_ids" widget="many2many_tags"/>
                     <field name="website_published" class="pull-right" widget="website_button"/>
                     <field name="alternative_product_ids" widget="many2many_tags"/>
+                    <field name="accessory_product_ids" widget="many2many_tags"/>
                     <field name="website_style_ids" widget="many2many_tags"/>
                     <field name="website_sequence"/>
                 </group>

From a7a51cf55d9bd514328e23e3af6f9dac6d57d532 Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Mon, 2 Jun 2014 12:57:57 +0200
Subject: [PATCH 057/121] [FIX] base: security, group settings is authorized to
 alter ir.config_parameter

---
 openerp/addons/base/security/ir.model.access.csv | 1 +
 1 file changed, 1 insertion(+)

diff --git a/openerp/addons/base/security/ir.model.access.csv b/openerp/addons/base/security/ir.model.access.csv
index e17ffb314e1..5e288903629 100644
--- a/openerp/addons/base/security/ir.model.access.csv
+++ b/openerp/addons/base/security/ir.model.access.csv
@@ -112,6 +112,7 @@
 "access_multi_company_default manager","multi_company_default Manager","model_multi_company_default","group_erp_manager",1,1,1,1
 "access_ir_filter all","ir_filters all","model_ir_filters",,1,1,1,1
 "access_ir_config_parameter","ir_config_parameter","model_ir_config_parameter",,1,0,0,0
+"access_ir_config_parameter","ir_config_parameter","model_ir_config_parameter","group_system",1,1,1,1
 "access_ir_mail_server","ir_mail_server","model_ir_mail_server","group_system",1,1,1,1
 "access_ir_actions_client","ir_actions_client all","model_ir_actions_client",,1,0,0,0
 "access_ir_needaction_mixin","ir_needaction_mixin","model_ir_needaction_mixin",,1,1,1,1

From e61fb4d80afb7b5cdf1db99a51129693c450f49b Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Mon, 2 Jun 2014 13:00:36 +0200
Subject: [PATCH 058/121] [FIX] base: security, do not override basic
 ir_config_paramter ACL

---
 openerp/addons/base/security/ir.model.access.csv | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/openerp/addons/base/security/ir.model.access.csv b/openerp/addons/base/security/ir.model.access.csv
index 5e288903629..3fa980f4368 100644
--- a/openerp/addons/base/security/ir.model.access.csv
+++ b/openerp/addons/base/security/ir.model.access.csv
@@ -112,7 +112,7 @@
 "access_multi_company_default manager","multi_company_default Manager","model_multi_company_default","group_erp_manager",1,1,1,1
 "access_ir_filter all","ir_filters all","model_ir_filters",,1,1,1,1
 "access_ir_config_parameter","ir_config_parameter","model_ir_config_parameter",,1,0,0,0
-"access_ir_config_parameter","ir_config_parameter","model_ir_config_parameter","group_system",1,1,1,1
+"access_ir_config_parameter_system","ir_config_parameter_system","model_ir_config_parameter","group_system",1,1,1,1
 "access_ir_mail_server","ir_mail_server","model_ir_mail_server","group_system",1,1,1,1
 "access_ir_actions_client","ir_actions_client all","model_ir_actions_client",,1,0,0,0
 "access_ir_needaction_mixin","ir_needaction_mixin","model_ir_needaction_mixin",,1,1,1,1

From cbdf7830b1cc75a57f3a473f6199032cd4123378 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?Thibault=20Delavall=C3=A9e?= <tde@openerp.com>
Date: Mon, 2 Jun 2014 13:52:27 +0200
Subject: [PATCH 059/121] [FIX] mass_mailing: fixes: - fixed keeping the
 original message for routing, only when choosing to reply in the original
 thread (notification=True) - auto delete sent emails explicitely -
 mail_thread: routing: fixed replies always choosen even when replying to
 emails with a specified reply_to (using ref_match in the algorithm) -
 mail_thread: routing: instead of exclusive routing heuristics, use each case
 as a fallback of the previous.

---
 addons/mail/mail_thread.py                    | 44 +++++++++++--------
 addons/mass_mailing/models/mass_mailing.py    |  9 +++-
 .../wizard/mail_compose_message.py            | 17 ++++---
 3 files changed, 43 insertions(+), 27 deletions(-)

diff --git a/addons/mail/mail_thread.py b/addons/mail/mail_thread.py
index 3cc2f60ed69..9acfb07c13b 100644
--- a/addons/mail/mail_thread.py
+++ b/addons/mail/mail_thread.py
@@ -879,22 +879,23 @@ class mail_thread(osv.AbstractModel):
         thread_references = references or in_reply_to
 
         # 1. message is a reply to an existing message (exact match of message_id)
+        ref_match = thread_references and tools.reference_re.search(thread_references)
         msg_references = thread_references.split()
         mail_message_ids = mail_msg_obj.search(cr, uid, [('message_id', 'in', msg_references)], context=context)
-        if mail_message_ids:
+        if ref_match and mail_message_ids:
             original_msg = mail_msg_obj.browse(cr, SUPERUSER_ID, mail_message_ids[0], context=context)
             model, thread_id = original_msg.model, original_msg.res_id
-            _logger.info(
-                'Routing mail from %s to %s with Message-Id %s: direct reply to msg: model: %s, thread_id: %s, custom_values: %s, uid: %s',
-                email_from, email_to, message_id, model, thread_id, custom_values, uid)
             route = self.message_route_verify(
                 cr, uid, message, message_dict,
                 (model, thread_id, custom_values, uid, None),
-                update_author=True, assert_model=True, create_fallback=True, context=context)
-            return route and [route] or []
+                update_author=True, assert_model=False, create_fallback=True, context=context)
+            if route:
+                _logger.info(
+                    'Routing mail from %s to %s with Message-Id %s: direct reply to msg: model: %s, thread_id: %s, custom_values: %s, uid: %s',
+                    email_from, email_to, message_id, model, thread_id, custom_values, uid)
+                return [route]
 
         # 2. message is a reply to an existign thread (6.1 compatibility)
-        ref_match = thread_references and tools.reference_re.search(thread_references)
         if ref_match:
             reply_thread_id = int(ref_match.group(1))
             reply_model = ref_match.group(2) or fallback_model
@@ -912,14 +913,15 @@ class mail_thread(osv.AbstractModel):
                             ('res_id', '=', thread_id),
                         ], context=context)
                     if compat_mail_msg_ids and model_obj.exists(cr, uid, thread_id) and hasattr(model_obj, 'message_update'):
-                        _logger.info(
-                            'Routing mail from %s to %s with Message-Id %s: direct thread reply (compat-mode) to model: %s, thread_id: %s, custom_values: %s, uid: %s',
-                            email_from, email_to, message_id, model, thread_id, custom_values, uid)
                         route = self.message_route_verify(
                             cr, uid, message, message_dict,
                             (model, thread_id, custom_values, uid, None),
                             update_author=True, assert_model=True, create_fallback=True, context=context)
-                        return route and [route] or []
+                        if route:
+                            _logger.info(
+                                'Routing mail from %s to %s with Message-Id %s: direct thread reply (compat-mode) to model: %s, thread_id: %s, custom_values: %s, uid: %s',
+                                email_from, email_to, message_id, model, thread_id, custom_values, uid)
+                            return [route]
 
         # 2. Reply to a private message
         if in_reply_to:
@@ -929,12 +931,14 @@ class mail_thread(osv.AbstractModel):
                             ], limit=1, context=context)
             if mail_message_ids:
                 mail_message = mail_msg_obj.browse(cr, uid, mail_message_ids[0], context=context)
-                _logger.info('Routing mail from %s to %s with Message-Id %s: direct reply to a private message: %s, custom_values: %s, uid: %s',
-                                email_from, email_to, message_id, mail_message.id, custom_values, uid)
                 route = self.message_route_verify(cr, uid, message, message_dict,
                                 (mail_message.model, mail_message.res_id, custom_values, uid, None),
                                 update_author=True, assert_model=True, create_fallback=True, context=context)
-                return route and [route] or []
+                if route:
+                    _logger.info(
+                        'Routing mail from %s to %s with Message-Id %s: direct reply to a private message: %s, custom_values: %s, uid: %s',
+                        email_from, email_to, message_id, mail_message.id, custom_values, uid)
+                    return [route]
 
         # 3. Look for a matching mail.alias entry
         # Delivered-To is a safe bet in most modern MTAs, but we have to fallback on To + Cc values
@@ -962,11 +966,12 @@ class mail_thread(osv.AbstractModel):
                         user_id = uid
                         _logger.info('No matching user_id for the alias %s', alias.alias_name)
                     route = (alias.alias_model_id.model, alias.alias_force_thread_id, eval(alias.alias_defaults), user_id, alias)
-                    _logger.info('Routing mail from %s to %s with Message-Id %s: direct alias match: %r',
-                                email_from, email_to, message_id, route)
                     route = self.message_route_verify(cr, uid, message, message_dict, route,
                                 update_author=True, assert_model=True, create_fallback=True, context=context)
                     if route:
+                        _logger.info(
+                            'Routing mail from %s to %s with Message-Id %s: direct alias match: %r',
+                            email_from, email_to, message_id, route)
                         routes.append(route)
                 return routes
 
@@ -980,15 +985,16 @@ class mail_thread(osv.AbstractModel):
                 thread_id = int(thread_id)
             except:
                 thread_id = False
-        _logger.info('Routing mail from %s to %s with Message-Id %s: fallback to model:%s, thread_id:%s, custom_values:%s, uid:%s',
-                    email_from, email_to, message_id, fallback_model, thread_id, custom_values, uid)
         route = self.message_route_verify(cr, uid, message, message_dict,
                         (fallback_model, thread_id, custom_values, uid, None),
                         update_author=True, assert_model=True, context=context)
         if route:
+            _logger.info(
+                'Routing mail from %s to %s with Message-Id %s: fallback to model:%s, thread_id:%s, custom_values:%s, uid:%s',
+                email_from, email_to, message_id, fallback_model, thread_id, custom_values, uid)
             return [route]
 
-        # AssertionError if no routes found and if no bounce occured
+        # ValueError if no routes found and if no bounce occured
         raise ValueError(
                 'No possible route found for incoming message from %s to %s (Message-Id %s:). '
                 'Create an appropriate mail.alias or force the destination model.' %
diff --git a/addons/mass_mailing/models/mass_mailing.py b/addons/mass_mailing/models/mass_mailing.py
index f721ed2f385..bfeb3aeeafe 100644
--- a/addons/mass_mailing/models/mass_mailing.py
+++ b/addons/mass_mailing/models/mass_mailing.py
@@ -532,8 +532,12 @@ class MassMailing(osv.Model):
     #------------------------------------------------------
 
     def get_recipients(self, cr, uid, mailing, context=None):
-        domain = eval(mailing.mailing_domain)
-        res_ids = self.pool[mailing.mailing_model].search(cr, uid, domain, context=context)
+        if mailing.mailing_domain:
+            domain = eval(mailing.mailing_domain)
+            res_ids = self.pool[mailing.mailing_model].search(cr, uid, domain, context=context)
+        else:
+            res_ids = []
+            domain = [('id', 'in', res_ids)]
 
         # randomly choose a fragment
         if mailing.contact_ab_pc < 100:
@@ -567,6 +571,7 @@ class MassMailing(osv.Model):
                 'composition_mode': 'mass_mail',
                 'mass_mailing_id': mailing.id,
                 'mailing_list_ids': [(4, l.id) for l in mailing.contact_list_ids],
+                'same_thread': mailing.reply_to_mode == 'thread',
             }
             if mailing.reply_to_mode == 'email':
                 composer_values['reply_to'] = mailing.reply_to
diff --git a/addons/mass_mailing/wizard/mail_compose_message.py b/addons/mass_mailing/wizard/mail_compose_message.py
index 4aebff2d04d..ede3fe37803 100644
--- a/addons/mass_mailing/wizard/mail_compose_message.py
+++ b/addons/mass_mailing/wizard/mail_compose_message.py
@@ -43,10 +43,15 @@ class MailComposeMessage(osv.TransientModel):
                     }, context=context)
                 mass_mailing = self.pool['mail.mass_mailing'].browse(cr, uid, mass_mailing_id, context=context)
             for res_id in res_ids:
-                res[res_id]['mailing_id'] = mass_mailing.id
-                res[res_id]['statistics_ids'] = [(0, 0, {
-                    'model': wizard.model,
-                    'res_id': res_id,
-                    'mass_mailing_id': mass_mailing.id,
-                })]
+                res[res_id].update({
+                    'mailing_id':  mass_mailing.id,
+                    'statistics_ids': [(0, 0, {
+                        'model': wizard.model,
+                        'res_id': res_id,
+                        'mass_mailing_id': mass_mailing.id,
+                    })],
+                    # email-mode: keep original message for routing
+                    'notification': mass_mailing.reply_to_mode == 'thread',
+                    'auto_delete': True,
+                })
         return res

From 872842ff9e4e0861c365a3edf4d3b9d776553f85 Mon Sep 17 00:00:00 2001
From: Antony Lesuisse <al@openerp.com>
Date: Mon, 2 Jun 2014 14:20:40 +0200
Subject: [PATCH 060/121] [IMP] odoo.py git options

---
 odoo.py | 12 ++++++++----
 1 file changed, 8 insertions(+), 4 deletions(-)

diff --git a/odoo.py b/odoo.py
index cafd13c3a6c..a24396e422f 100755
--- a/odoo.py
+++ b/odoo.py
@@ -58,7 +58,7 @@ def git_locate():
         path = None
     return path
 
-def cmd_setup_git_init():
+def cmd_setup_git():
     git_dir = git_locate()
     if git_dir:
         printf('git repo found at %s',git_dir)
@@ -67,12 +67,16 @@ def cmd_setup_git_init():
         os.chdir('odoo')
         git_dir = os.getcwd()
     if git_dir:
-        # sane push config for git < 2.0
+        # push sane config for git < 2.0, and hooks
         run('git','config','push.default','simple')
+        # alias
+        run('git','config','alias.st','status')
         # merge bzr style
         run('git','config','merge.ff','no')
         run('git','config','merge.commit','no')
-        # push hooks
+        # pull let me choose between merge or rebase only works in git > 2.0, use an alias for 1
+        run('git','config','pull.ff','only')
+        run('git','config','alias.pl','pull --ff-only')
         pre_push_path = os.path.join(git_dir, '.git/hooks/pre-push')
         open(pre_push_path,'w').write(GIT_HOOKS_PRE_PUSH.strip())
         os.chmod(pre_push_path, 0755)
@@ -137,7 +141,7 @@ def cmd_setup_pg():
             setup_pg_debian(git_dir)
 
 def cmd_setup():
-    cmd_setup_git_init()
+    cmd_setup_git()
     cmd_setup_deps()
     cmd_setup_pg()
 

From 2da1adcf8f86f77b74421946c82f6650f5185567 Mon Sep 17 00:00:00 2001
From: Guewen Baconnier <guewen@gmail.com>
Date: Mon, 2 Jun 2014 14:58:28 +0200
Subject: [PATCH 061/121] The 'product' module must list the 'report' module in
 its dependencies because it refers to the 'report.abstract_report' module

Fixes #290
---
 addons/product/__openerp__.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/product/__openerp__.py b/addons/product/__openerp__.py
index 83ecea95886..469941620e1 100644
--- a/addons/product/__openerp__.py
+++ b/addons/product/__openerp__.py
@@ -25,7 +25,7 @@
     'version': '1.1',
     'author': 'OpenERP SA',
     'category': 'Sales Management',
-    'depends': ['base', 'decimal_precision', 'mail'],
+    'depends': ['base', 'decimal_precision', 'mail', 'report'],
     'demo': [
         'product_demo.xml',
         'product_image_demo.xml',

From ae8e7ea920ad6beb63c2f76c9f62403a8ae487cf Mon Sep 17 00:00:00 2001
From: Martin Trigaux <mat@openerp.com>
Date: Mon, 2 Jun 2014 15:15:53 +0200
Subject: [PATCH 062/121] [IMP] gamification: remove deprecated method

---
 addons/gamification/models/challenge.py | 4 ----
 1 file changed, 4 deletions(-)

diff --git a/addons/gamification/models/challenge.py b/addons/gamification/models/challenge.py
index 6c79d439c4a..ddc08336293 100644
--- a/addons/gamification/models/challenge.py
+++ b/addons/gamification/models/challenge.py
@@ -380,10 +380,6 @@ class gamification_challenge(osv.Model):
 
     ##### Automatic actions #####
 
-    def generate_goals_from_challenge(self, cr, uid, ids, context=None):
-        _logger.warning("Deprecated, use private method _generate_goals_from_challenge(...) instead.")
-        return self._generate_goals_from_challenge(cr, uid, ids, context=context)
-
     def _generate_goals_from_challenge(self, cr, uid, ids, context=None):
         """Generate the goals for each line and user.
 

From 8ac408f70eb7eaf4aaac291c67522e351051f468 Mon Sep 17 00:00:00 2001
From: Christophe Simonis <chs@odoo.com>
Date: Mon, 2 Jun 2014 15:17:58 +0200
Subject: [PATCH 063/121] [FIX] auth_oauth: controller need to inherit from
 auth_signup controller

---
 addons/auth_oauth/controllers/main.py | 3 ++-
 1 file changed, 2 insertions(+), 1 deletion(-)

diff --git a/addons/auth_oauth/controllers/main.py b/addons/auth_oauth/controllers/main.py
index 4fca426ffc0..eb6d69f09ca 100644
--- a/addons/auth_oauth/controllers/main.py
+++ b/addons/auth_oauth/controllers/main.py
@@ -11,6 +11,7 @@ from openerp import SUPERUSER_ID
 from openerp import http
 from openerp.http import request
 from openerp.addons.web.controllers.main import db_monodb, ensure_db, set_cookie_and_redirect, login_and_redirect
+from openerp.addons.auth_signup.controllers.main import AuthSignupHome as Home
 from openerp.modules.registry import RegistryManager
 from openerp.tools.translate import _
 
@@ -44,7 +45,7 @@ def fragment_to_query_string(func):
 #----------------------------------------------------------
 # Controller
 #----------------------------------------------------------
-class OAuthLogin(openerp.addons.web.controllers.main.Home):
+class OAuthLogin(Home):
     def list_providers(self):
         try:
             provider_obj = request.registry.get('auth.oauth.provider')

From 45d42d01349ee37cd29ca340ba87553170abfaed Mon Sep 17 00:00:00 2001
From: Christophe Simonis <chs@odoo.com>
Date: Mon, 2 Jun 2014 15:38:02 +0200
Subject: [PATCH 064/121] [FIX] http: change the way the routing map is build

Instead of only taking direct subclasses of controllers, take the lowest controller in the hierarchy
Allowing subclassing controllers
---
 openerp/http.py | 15 ++++++++++++---
 1 file changed, 12 insertions(+), 3 deletions(-)

diff --git a/openerp/http.py b/openerp/http.py
index d0e4cf4d2eb..51d94994381 100644
--- a/openerp/http.py
+++ b/openerp/http.py
@@ -665,13 +665,23 @@ class EndPoint(object):
 
 def routing_map(modules, nodb_only, converters=None):
     routing_map = werkzeug.routing.Map(strict_slashes=False, converters=converters)
+
+    def get_subclasses(k):
+        def valid(c):
+            return c.__module__.startswith('openerp.addons.') and c.__module__.split(".")[2] in modules
+        s = k.__subclasses__()
+        if not s:
+            return [k] if valid(k) else []
+        return [u for t in s if valid(t) for u in get_subclasses(t)]
+
+    uniq = lambda it: collections.OrderedDict((id(x), x) for x in it).values()
+
     for module in modules:
         if module not in controllers_per_module:
             continue
 
         for _, cls in controllers_per_module[module]:
-            subclasses = cls.__subclasses__()
-            subclasses = [c for c in subclasses if c.__module__.startswith('openerp.addons.') and c.__module__.split(".")[2] in modules]
+            subclasses = uniq(c for c in get_subclasses(cls) if c is not cls)
             if subclasses:
                 name = "%s (extended by %s)" % (cls.__name__, ', '.join(sub.__name__ for sub in subclasses))
                 cls = type(name, tuple(reversed(subclasses)), {})
@@ -682,7 +692,6 @@ def routing_map(modules, nodb_only, converters=None):
                 if inspect.ismethod(mv) and hasattr(mv, 'routing'):
                     routing = dict(type='http', auth='user', methods=None, routes=None)
                     methods_done = list()
-                    routing_type = None
                     for claz in reversed(mv.im_class.mro()):
                         fn = getattr(claz, mv.func_name, None)
                         if fn and hasattr(fn, 'routing') and fn not in methods_done:

From caf4bf77bc568070636f6c2e2d4c90235e98e919 Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Mon, 2 Jun 2014 15:48:24 +0200
Subject: [PATCH 065/121] [FIX] product: check if context is none in
 _set_standard_price before check context keys

---
 addons/product/product.py | 2 ++
 1 file changed, 2 insertions(+)

diff --git a/addons/product/product.py b/addons/product/product.py
index 2369db49d43..a7a6b1ae1cb 100644
--- a/addons/product/product.py
+++ b/addons/product/product.py
@@ -458,6 +458,8 @@ class product_template(osv.osv):
 
     def _set_standard_price(self, cr, uid, product_tmpl_id, value, context=None):
         ''' Store the standard price change in order to be able to retrieve the cost of a product template for a given date'''
+        if context is None:
+            context = {}
         price_history_obj = self.pool['product.price.history']
         user_company = self.pool.get('res.users').browse(cr, uid, uid, context=context).company_id.id
         company_id = context.get('force_company', user_company)

From 772a5d6b75c6da4114e923972b218c89a9f8cadd Mon Sep 17 00:00:00 2001
From: Cedric Snauwaert <csn@openerp.com>
Date: Mon, 2 Jun 2014 16:41:58 +0200
Subject: [PATCH 066/121] [FIX]modal close function in kanban and edi

---
 addons/edi/static/src/js/edi.js           | 30 +++++++++++------------
 addons/web_kanban/static/src/js/kanban.js |  4 +--
 2 files changed, 16 insertions(+), 18 deletions(-)

diff --git a/addons/edi/static/src/js/edi.js b/addons/edi/static/src/js/edi.js
index 91d2b842f8a..69f06356127 100644
--- a/addons/edi/static/src/js/edi.js
+++ b/addons/edi/static/src/js/edi.js
@@ -39,16 +39,15 @@ instance.edi.EdiImport = instance.web.Widget.extend({
             });
         }
         else {
-            $('<div>').dialog({
-                modal: true,
-                title: 'Import Successful!',
-                buttons: {
-                    Ok: function() {
-                        $(this).dialog("close");
-                        window.location = "/";
+            new instance.web.Dialog(this,{
+                    title: 'Import Successful!',
+                    buttons: {
+                        Ok: function() {
+                            this.parents('.modal').modal('hide');
+                            window.location = "/";
+                        }
                     }
-                }
-            }).html(_t('The document has been successfully imported!'));
+                },$('<div>').html(_t('The document has been successfully imported!'))).open();
         }
     },
     on_imported_error: function(response){
@@ -58,13 +57,12 @@ instance.edi.EdiImport = instance.web.Widget.extend({
             msg += "\n " + _t("Reason:") + response.data.message;
         }
         var params = {error: response, message: msg};
-        $(instance.web.qweb.render("CrashManager.warning", params)).dialog({
-            title: _t("Document Import Notification"),
-            modal: true,
-            buttons: {
-                Ok: function() { $(this).dialog("close"); }
-            }
-        });
+        new instance.web.Dialog(this,{
+                title: _t("Document Import Notification"),
+                buttons: {
+                    Ok: function() { this.parents('.modal').modal('hide');}
+                }
+            },$(instance.web.qweb.render("CrashManager.warning", params))).open();
     }
 });
 
diff --git a/addons/web_kanban/static/src/js/kanban.js b/addons/web_kanban/static/src/js/kanban.js
index db4056167a7..5e5d39203a6 100644
--- a/addons/web_kanban/static/src/js/kanban.js
+++ b/addons/web_kanban/static/src/js/kanban.js
@@ -779,9 +779,9 @@ instance.web_kanban.KanbanGroup = instance.web.Widget.extend({
         });
         var am = instance.webclient.action_manager;
         var form = am.dialog_widget.views.form.controller;
-        form.on("on_button_cancel", am.dialog, am.dialog.close);
+        form.on("on_button_cancel", am.dialog, function() { return am.dialog.$dialog_box.modal('hide'); });
         form.on('record_saved', self, function() {
-            am.dialog.close();
+            am.dialog.$dialog_box.modal('hide');
             self.view.do_reload();
         });
     },

From 8dc0503aa57d2081aa7e753534a4547c80cc0a98 Mon Sep 17 00:00:00 2001
From: Richard Mathot <rim@openerp.com>
Date: Mon, 2 Jun 2014 16:56:36 +0200
Subject: [PATCH 067/121] [FIX] website*: make custom footer independant of
 main layout

---
 addons/website/views/website_templates.xml    | 130 +++++++++---------
 .../views/website_crm_partner_assign.xml      |  12 +-
 .../views/website_customer.xml                |   4 +-
 addons/website_event/views/website_event.xml  |   6 +-
 addons/website_forum/views/website_forum.xml  |  24 ++--
 .../website_forum_doc/views/website_doc.xml   |   4 +-
 .../views/templates.xml                       |   4 +-
 .../views/website_mail_group.xml              |   4 +-
 .../views/website_membership.xml              |   4 +-
 9 files changed, 96 insertions(+), 96 deletions(-)

diff --git a/addons/website/views/website_templates.xml b/addons/website/views/website_templates.xml
index 7ecf27b5aa9..f6f9c475f57 100644
--- a/addons/website/views/website_templates.xml
+++ b/addons/website/views/website_templates.xml
@@ -137,7 +137,6 @@
                 </main>
                 <footer>
                     <div id="footer_container">
-                        <t t-call="website.footer_default" />
                     </div>
                     <div class="container mt16 mb8">
                         <div class="pull-right" t-ignore="true" t-if="not editable">
@@ -273,70 +272,7 @@
     </xpath>
 </template>
 
-<template id="footer_default" name="Default Footer">
-    <div class="container hidden-print">
-        <div class="row">
-            <div class="col-md-3">
-                <h4>Our products &amp; Services</h4>
-                <ul class="list-unstyled" name="products">
-                    <li><a href="/">Home</a></li>
-                </ul>
-            </div>
-            <div class="col-md-3" id="info">
-                <h4>Connect with us</h4>
-                <ul class="list-unstyled">
-                    <li><a href="/page/website.contactus">Contact us</a></li>
-                </ul>
-                <ul class="list-unstyled">
-                    <li t-ignore="true"><i class="fa fa-phone"></i> <span t-field="res_company.phone"></span></li>
-                    <li t-ignore="true"><i class="fa fa-envelope"></i>  <span t-field="res_company.email"></span></li>
-                </ul>
-                <h2>
-                    <a t-att-href="website.social_facebook" t-if="website.social_facebook"><i class="fa fa-facebook-square"/></a>
-                    <a t-att-href="website.social_twitter" t-if="website.social_twitter"><i class="fa fa-twitter"/></a>
-                    <a t-att-href="website.social_linkedin" t-if="website.social_linkedin"><i class="fa fa-linkedin"/></a>
-                    <a t-att-href="website.social_youtube" t-if="website.social_youtube"><i class="fa fa-youtube-play"/></a>
-                    <a t-att-href="website.social_googleplus" t-if="website.social_googleplus"><i class="fa fa-google-plus-square"/></a>
-                    <a t-att-href="website.social_github" t-if="website.social_github"><i class="fa fa-github"/></a>
-                </h2>
-            </div>
-            <div class="col-md-5 col-lg-offset-1">
-                <div>
-                    <h4>
-                        <span t-field="res_company.name">Your Company</span>
-                        <small> - <a href="/page/website.aboutus">About us</a></small>
-                    </h4>
-                    <p>
-                        We are a team of passionate people whose goal is to improve everyone's
-                        life through disruptive products. We build great products to solve your
-                        business problems.
-                    </p>
-                    <p>
-                        Our products are designed for small to medium size companies willing to optimize
-                        their performance.
-                    </p>
-                </div>
-                <ul class="list-inline js_language_selector mt16" t-if="(request.website_multilang and len(languages) &gt; 1) or editable">
-                    <li t-foreach="languages" t-as="lg">
-                        <a t-att-href="url_for(request.httprequest.path + '?' + keep_query(), lang=lg[0])"
-                         t-att-data-default-lang="editable and 'true' if lg[0] == website.default_lang_code else None">
-                         <t t-esc="lg[1].split('/').pop()"/>
-                     </a>
-                 </li>
-                 <li groups="base.group_website_publisher">
-                    <t t-set="url_return" t-value="url_for('', '[lang]') + '?' + keep_query()"/>
-                    <a t-attf-href="/web#action=base.action_view_base_language_install&amp;website_id=#{website.id}&amp;url_return=#{url_return}">
-                        <i class="fa fa-plus-circle"/>
-                        Add a language...
-                    </a>
-                </li>
-            </ul>
-        </div>
-    </div>
-</div>
-</template>
-
-<template id="footer_custom" inherit_id="website.layout" optional="disabled" name="Custom Footer">
+<template id="footer_custom" inherit_id="website.layout" name="Footer">
     <xpath expr="//div[@id='footer_container']" position="replace">
         <div class="oe_structure">
             <section data-snippet-id='three-columns' class="mt16 mb16">
@@ -367,6 +303,70 @@
     </xpath>
 </template>
 
+<template id="footer_default" inherit_id="website.footer_custom" optional="enabled" name="Automatic Footer">
+    <xpath expr="//div[@class='oe_structure']" position="replace">
+        <div class="container hidden-print">
+            <div class="row">
+                <div class="col-md-3">
+                    <h4>Our products &amp; Services</h4>
+                    <ul class="list-unstyled" id="products">
+                        <li><a href="/">Home</a></li>
+                    </ul>
+                </div>
+                <div class="col-md-3" id="info">
+                    <h4>Connect with us</h4>
+                    <ul class="list-unstyled">
+                        <li><a href="/page/website.contactus">Contact us</a></li>
+                    </ul>
+                    <ul class="list-unstyled">
+                        <li t-ignore="true"><i class="fa fa-phone"></i> <span t-field="res_company.phone"></span></li>
+                        <li t-ignore="true"><i class="fa fa-envelope"></i>  <span t-field="res_company.email"></span></li>
+                    </ul>
+                    <h2>
+                        <a t-att-href="website.social_facebook" t-if="website.social_facebook"><i class="fa fa-facebook-square"/></a>
+                        <a t-att-href="website.social_twitter" t-if="website.social_twitter"><i class="fa fa-twitter"/></a>
+                        <a t-att-href="website.social_linkedin" t-if="website.social_linkedin"><i class="fa fa-linkedin"/></a>
+                        <a t-att-href="website.social_youtube" t-if="website.social_youtube"><i class="fa fa-youtube-play"/></a>
+                        <a t-att-href="website.social_googleplus" t-if="website.social_googleplus"><i class="fa fa-google-plus-square"/></a>
+                        <a t-att-href="website.social_github" t-if="website.social_github"><i class="fa fa-github"/></a>
+                    </h2>
+                </div>
+                <div class="col-md-5 col-lg-offset-1">
+                    <div>
+                        <h4>
+                            <span t-field="res_company.name" />
+                            <small> - <a href="/page/website.aboutus">About us</a></small>
+                        </h4>
+                        <p>
+                            We are a team of passionate people whose goal is to improve everyone's
+                            life through disruptive products. We build great products to solve your
+                            business problems.
+                        </p>
+                        <p>
+                            Our products are designed for small to medium size companies willing to optimize
+                            their performance.
+                        </p>
+                    </div>
+                    <ul class="list-inline js_language_selector mt16" t-if="(request.website_multilang and len(languages) &gt; 1) or editable">
+                        <li t-foreach="languages" t-as="lg">
+                            <a t-att-href="url_for(request.httprequest.path + '?' + keep_query(), lang=lg[0])"
+                             t-att-data-default-lang="editable and 'true' if lg[0] == website.default_lang_code else None">
+                             <t t-esc="lg[1].split('/').pop()"/></a>
+                        </li>
+                        <li groups="base.group_website_publisher">
+                            <t t-set="url_return" t-value="url_for('', '[lang]') + '?' + keep_query()"/>
+                            <a t-attf-href="/web#action=base.action_view_base_language_install&amp;website_id=#{website.id}&amp;url_return=#{url_return}">
+                            <i class="fa fa-plus-circle"/>
+                            Add a language...
+                            </a>
+                        </li>
+                    </ul>
+                </div>
+            </div>
+        </div>
+    </xpath>
+</template>
+
 <template id="publish_management">
     <div groups="base.group_website_publisher" t-ignore="true" class="pull-right css_editable_mode_hidden" t-att-style="style or ''">
         <div t-attf-class="btn-group js_publish_management #{object.website_published and 'css_published' or 'css_unpublished'}" t-att-data-id="object.id" t-att-data-object="object._name" t-att-data-controller="publish_controller">
diff --git a/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml b/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
index 06b5317c4ee..20bfbd73b18 100644
--- a/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
+++ b/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
@@ -3,13 +3,13 @@
 <data>
 
 <!-- Layout add nav and footer -->
-<template id="footer_custom" inherit_id="website.layout" name="Footer Partners Link">
-    <xpath expr="//footer//div[@name='info']/ul" position="inside">
+<template id="footer_custom" inherit_id="website.footer_default" name="Footer Partners Link">
+    <xpath expr="//div[@id='info']/ul" position="inside">
         <li><a href="/partners">Resellers</a></li>
     </xpath>
 </template>
 
-<!-- Page --> 
+<!-- Page -->
 <template id="layout" name="Partners Layout">
     <t t-call="website.layout">
         <t t-set="additional_title">Resellers</t>
@@ -44,7 +44,7 @@
                         <li t-att-class="grade['active'] and 'active' or ''">
                             <a t-attf-href="/partners#{ grade['grade_id'][0] and '/grade/%s' % grade['grade_id'][0] or '' }#{ current_country and '/country/%s' % slug(current_country) or '' }#{ '?' + (search_path or '') }">
                                 <span class="badge pull-right" t-esc="grade['grade_id_count'] or ''"/>
-                                <t t-esc="grade['grade_id'][1]"/> 
+                                <t t-esc="grade['grade_id'][1]"/>
                             </a>
                         </li>
                     </t>
@@ -56,14 +56,14 @@
                         <li t-if="country['country_id']" t-att-class="country['active'] and 'active' or ''">
                             <a t-attf-href="/partners#{ current_grade and '/grade/%s' % slug(current_grade) or ''}#{country['country_id'][0] and '/country/%s' % country['country_id'][0] or '' }#{ '?' + (search_path or '') + (country['country_id'][0] == 0 and 'country_all=True' or '')}">
                                 <span class="badge pull-right" t-esc="country['country_id_count'] or ''"/>
-                                <t t-esc="country['country_id'][1]"/> 
+                                <t t-esc="country['country_id'][1]"/>
                             </a>
                         </li>
                     </t>
                 </ul>
 
             </div>
-            
+
             <div class="col-md-8 col-md-offset-1" id="ref_content">
                 <div class='navbar'>
                     <div>
diff --git a/addons/website_customer/views/website_customer.xml b/addons/website_customer/views/website_customer.xml
index efe19b5b973..f9bdea2d72b 100644
--- a/addons/website_customer/views/website_customer.xml
+++ b/addons/website_customer/views/website_customer.xml
@@ -3,8 +3,8 @@
 <data>
 
 <!-- Layout add nav and footer -->
-<template id="footer_custom" inherit_id="website.layout" name="Footer Customer References Link">
-    <xpath expr="//footer//div[@name='info']/ul" position="inside">
+<template id="footer_custom" inherit_id="website.footer_default" name="Footer Customer References Link">
+    <xpath expr="//div[@id='info']/ul" position="inside">
         <li><a href="/customers">Our References</a></li>
     </xpath>
 </template>
diff --git a/addons/website_event/views/website_event.xml b/addons/website_event/views/website_event.xml
index 4585c30eb1c..62f8ed9aa5a 100644
--- a/addons/website_event/views/website_event.xml
+++ b/addons/website_event/views/website_event.xml
@@ -16,8 +16,8 @@
 </template>
 
 <!-- Layout add nav and footer -->
-<template id="header_footer_custom" inherit_id="website.layout" name="Footer Events Link">
-    <xpath expr="//footer//ul[@name='products']" position="inside">
+<template id="header_footer_custom" inherit_id="website.footer_custom" name="Footer Events Link">
+    <xpath expr="//ul[@id='products']" position="inside">
         <li><a href="/event">Events</a></li>
     </xpath>
 </template>
@@ -346,7 +346,7 @@
                     <div t-if="event.twitter_hashtag" class="mt16">
                         <p><strong>Participate on Twitter</strong></p>
                         <p class="text-muted">
-                            Find out what people see and say about this event, 
+                            Find out what people see and say about this event,
                             and join the conversation.
                         </p>
                         <p><strong>Use this tag:
diff --git a/addons/website_forum/views/website_forum.xml b/addons/website_forum/views/website_forum.xml
index f4650d7e215..d603c990caa 100644
--- a/addons/website_forum/views/website_forum.xml
+++ b/addons/website_forum/views/website_forum.xml
@@ -14,9 +14,9 @@
 </template>
 
 <!-- Layout add nav and footer -->
-<template id="header_footer_custom" inherit_id="website.layout"
+<template id="header_footer_custom" inherit_id="website.footer_custom"
     name="Footer Questions Link">
-    <xpath expr="//footer//ul[@name='products']" position="inside">
+    <xpath expr="//ul[@id='products']" position="inside">
         <li><a t-attf-href="/forum/%(website_forum.forum_help)d">Q&amp;A</a></li>
         <li><a href="/forum">Forums</a></li>
     </xpath>
@@ -134,7 +134,7 @@
                             <div class="panel-heading text-center">
                                 <h3 class="panel-title ">Stats</h3>
                             </div>
-                            <div class="panel-body"> 
+                            <div class="panel-body">
                                 <table class="table">
                                     <thead><tr><td> Asked: <strong><span t-field="question.create_date" t-field-options='{"format":"short"}'/></strong></td></tr></thead>
                                     <tr><td> Seen: <strong><t t-raw="question.views"/></strong>
@@ -181,7 +181,7 @@
                     style="display: inline-block;"/>
                 on <span t-field="question.write_date" t-field-options='{"format":"short"}'/>
                 with <b t-field="question.views"/> views
-                <span t-if="question.vote_count&gt;0"> and 
+                <span t-if="question.vote_count&gt;0"> and
                     <b t-esc="question.vote_count or 0"/>
                     <t t-if="question.vote_count&gt;1">votes</t>
                     <t t-if="question.vote_count==1">vote</t>
@@ -414,10 +414,10 @@
 
 <template id="vote">
     <div t-attf-class="box oe_grey">
-        <a t-attf-class="vote_up fa fa-thumbs-up no-decoration #{post.user_vote == 1 and 'text-success' or ''}" 
+        <a t-attf-class="vote_up fa fa-thumbs-up no-decoration #{post.user_vote == 1 and 'text-success' or ''}"
             t-attf-data-href="/forum/#{slug(post.forum_id)}/post/#{slug(post)}/upvote"/>
         <span id="vote_count" t-esc="post.vote_count"/>
-        <a t-attf-class="vote_down fa fa-thumbs-down no-decoration #{post.user_vote == -1 and 'text-warning' or ''}" 
+        <a t-attf-class="vote_down fa fa-thumbs-down no-decoration #{post.user_vote == -1 and 'text-warning' or ''}"
             t-attf-data-href="/forum/#{slug(post.forum_id)}/post/#{slug(post)}/downvote"/>
         <div t-if="vote_count &gt; 1" class="subtitle">
             votes
@@ -654,7 +654,7 @@
                 <a t-attf-href="/forum/#{ slug(forum) }/tag/#{ slug(tag) }/questions?{{ keep_query( filters='tag') }}" class="badge">
                     <span t-field="tag.name"/>
                 </a>
-                <span> 
+                <span>
                     X <t t-esc="tag.posts_count"/>
                 </span>
             </div>
@@ -694,7 +694,7 @@
 
 <template id="badge_user">
     <t t-call="website_forum.header">
-        <h3 class="mt32 mb32"> 
+        <h3 class="mt32 mb32">
             <b>Badge "<span t-field="badge.name"/>"</b>
         </h3>
         <div>
@@ -765,7 +765,7 @@
                 <label class="col-md-2 control-label mb16" for="user.name">Real name</label>
                 <div class="col-md-7 mb16">
                     <input type="text" class="col-md-7 mb16 form-control" name="name" required="True" t-attf-value="#{user.name}"/>
-                </div> 
+                </div>
                 <label class="col-md-2 control-label mb16" for="user.partner_id.website">Website</label>
                 <div class="col-md-7 mb16">
                     <input type="text" class="form-control" name="website" t-attf-value="#{user.partner_id.website or ''}"/>
@@ -790,7 +790,7 @@
                 <!--Note: using website_description fiels instead of using commnt firld of partner-->
                 <label class="col-md-4 control-label mb16" for="user.partner_id.website_description">Biography</label>
                 <div class="col-md-7 mb16">
-                    <textarea name="description" style="min-height: 120px" required="True" 
+                    <textarea name="description" style="min-height: 120px" required="True"
                         class="form-control"><t t-esc="user.partner_id.website_description"/></textarea>
                 </div>
                 <div class="col-sm-offset-4 col-md-4 mb16">
@@ -835,7 +835,7 @@
                         <span t-if="user.city and user.country_id">, </span>
                         <span t-field="user.country_id"/>
                         <t t-if="user.country_id"> <span t-field="user.country_id.image" t-field-options='{"widget": "image", "class": "country_flag"}'/></t>
-                        
+
                     </td>
                 </tr>
                 <tr>
@@ -919,7 +919,7 @@
                         <span t-field="activity.date" t-field-options='{"format": "short"}'/>
                         <span t-esc="activity.subtype_id.name" class="label label-info"/>
                         <t t-set="post" t-value="posts[activity.res_id]"/>
-                        <span t-if="post[1]"> 
+                        <span t-if="post[1]">
                             <a t-attf-href="/forum/#{ slug(forum) }/question/#{ slug(post[0]) }#answer-#{ str(post[1].id) }">
                                 <span t-esc="post[0].name"/>
                             </a>
diff --git a/addons/website_forum_doc/views/website_doc.xml b/addons/website_forum_doc/views/website_doc.xml
index ee06ac7f964..83b72b99032 100644
--- a/addons/website_forum_doc/views/website_doc.xml
+++ b/addons/website_forum_doc/views/website_doc.xml
@@ -3,9 +3,9 @@
     <data>
 
         <!-- Layout add nav and footer -->
-        <template id="header_footer_custom" inherit_id="website.layout"
+        <template id="header_footer_custom" inherit_id="website.footer_custom"
             name="Footer Documentation Link">
-            <xpath expr="//footer//ul[@name='products']" position="inside">
+            <xpath expr="//ul[@id='products']" position="inside">
                 <li><a href="/forum/how-to">Documentation</a></li>
             </xpath>
         </template>
diff --git a/addons/website_hr_recruitment/views/templates.xml b/addons/website_hr_recruitment/views/templates.xml
index 2c31f26b8dc..95f85dfe2ef 100644
--- a/addons/website_hr_recruitment/views/templates.xml
+++ b/addons/website_hr_recruitment/views/templates.xml
@@ -8,8 +8,8 @@
     </xpath>
 </template>
 
-<template id="job_footer_custom" inherit_id="website.layout" name="Footer Job Link">
-    <xpath expr="//footer//div[@name='info']/ul" position="inside">
+<template id="job_footer_custom" inherit_id="website.footer_default" name="Footer Job Link">
+    <xpath expr="//div[@id='info']/ul" position="inside">
     <li><a href="/jobs">Jobs</a></li>
     </xpath>
 </template>
diff --git a/addons/website_mail_group/views/website_mail_group.xml b/addons/website_mail_group/views/website_mail_group.xml
index d52c34513b8..8ecbd6c84ed 100644
--- a/addons/website_mail_group/views/website_mail_group.xml
+++ b/addons/website_mail_group/views/website_mail_group.xml
@@ -2,8 +2,8 @@
 <openerp>
 <data>
 
-<template id="footer_mailing_list" inherit_id="website.layout" name="Footer Mailing List Link">
-    <xpath expr="//footer//div[@name='info']/ul" position="inside">
+<template id="footer_mailing_list" inherit_id="website.footer_default" name="Footer Mailing List Link">
+    <xpath expr="//div[@id='info']/ul" position="inside">
         <li><a t-attf-href="/groups">Mailing List</a></li>
     </xpath>
 </template>
diff --git a/addons/website_membership/views/website_membership.xml b/addons/website_membership/views/website_membership.xml
index d10f5a933e2..88c3ade065d 100644
--- a/addons/website_membership/views/website_membership.xml
+++ b/addons/website_membership/views/website_membership.xml
@@ -3,8 +3,8 @@
 <data>
 
 <!-- Layout add nav and footer -->
-<template id="footer_custom" inherit_id="website.layout" name="Footer Associations Link">
-    <xpath expr="//footer//div[@name='info']/ul" position="inside">
+<template id="footer_custom" inherit_id="website.footer_default" name="Footer Associations Link">
+    <xpath expr="//div[@id='info']/ul" position="inside">
         <li><a href="/members">Members</a></li>
     </xpath>
 </template>

From bd2473f8dcb653fa146698dfc5c27b55a022060c Mon Sep 17 00:00:00 2001
From: Richard Mathot <rim@openerp.com>
Date: Mon, 2 Jun 2014 17:01:44 +0200
Subject: [PATCH 068/121] [FIX] stupid typo

---
 addons/website_event/views/website_event.xml   | 2 +-
 addons/website_forum/views/website_forum.xml   | 2 +-
 addons/website_forum_doc/views/website_doc.xml | 2 +-
 3 files changed, 3 insertions(+), 3 deletions(-)

diff --git a/addons/website_event/views/website_event.xml b/addons/website_event/views/website_event.xml
index 62f8ed9aa5a..15bb778ab0b 100644
--- a/addons/website_event/views/website_event.xml
+++ b/addons/website_event/views/website_event.xml
@@ -16,7 +16,7 @@
 </template>
 
 <!-- Layout add nav and footer -->
-<template id="header_footer_custom" inherit_id="website.footer_custom" name="Footer Events Link">
+<template id="header_footer_custom" inherit_id="website.footer_default" name="Footer Events Link">
     <xpath expr="//ul[@id='products']" position="inside">
         <li><a href="/event">Events</a></li>
     </xpath>
diff --git a/addons/website_forum/views/website_forum.xml b/addons/website_forum/views/website_forum.xml
index d603c990caa..a38c1a0756c 100644
--- a/addons/website_forum/views/website_forum.xml
+++ b/addons/website_forum/views/website_forum.xml
@@ -14,7 +14,7 @@
 </template>
 
 <!-- Layout add nav and footer -->
-<template id="header_footer_custom" inherit_id="website.footer_custom"
+<template id="header_footer_custom" inherit_id="website.footer_default"
     name="Footer Questions Link">
     <xpath expr="//ul[@id='products']" position="inside">
         <li><a t-attf-href="/forum/%(website_forum.forum_help)d">Q&amp;A</a></li>
diff --git a/addons/website_forum_doc/views/website_doc.xml b/addons/website_forum_doc/views/website_doc.xml
index 83b72b99032..14dae04b78d 100644
--- a/addons/website_forum_doc/views/website_doc.xml
+++ b/addons/website_forum_doc/views/website_doc.xml
@@ -3,7 +3,7 @@
     <data>
 
         <!-- Layout add nav and footer -->
-        <template id="header_footer_custom" inherit_id="website.footer_custom"
+        <template id="header_footer_custom" inherit_id="website.footer_default"
             name="Footer Documentation Link">
             <xpath expr="//ul[@id='products']" position="inside">
                 <li><a href="/forum/how-to">Documentation</a></li>

From 2baa120b7d0c3d6a08a729090585abda28dfcefb Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?Rapha=C3=ABl=20Valyi?= <rvalyi@gmail.com>
Date: Mon, 2 Jun 2014 12:18:45 -0300
Subject: [PATCH 069/121] [FIX] fixed typo in fleet brands with Land Rover

---
 addons/fleet/fleet_cars.xml                         |   6 +++---
 ...r rover-image.png => brand_land rover-image.png} | Bin
 2 files changed, 3 insertions(+), 3 deletions(-)
 rename addons/fleet/static/img/{brand_lander rover-image.png => brand_land rover-image.png} (100%)

diff --git a/addons/fleet/fleet_cars.xml b/addons/fleet/fleet_cars.xml
index ee73ba398e4..2a05f75817c 100644
--- a/addons/fleet/fleet_cars.xml
+++ b/addons/fleet/fleet_cars.xml
@@ -129,9 +129,9 @@
       	<field name="name">Lancia</field>
       	<field name="image" type="base64" file="fleet/static/img/brand_lancia-image.png"/>
       </record>
-      <record id="brand_lander rover" model="fleet.vehicle.model.brand">
-      	<field name="name">Lander Rover</field>
-      	<field name="image" type="base64" file="fleet/static/img/brand_lander rover-image.png"/>
+      <record id="brand_land rover" model="fleet.vehicle.model.brand">
+      	<field name="name">Land Rover</field>
+      	<field name="image" type="base64" file="fleet/static/img/brand_land rover-image.png"/>
       </record>
       <record id="brand_lexus" model="fleet.vehicle.model.brand">
       	<field name="name">Lexus</field>
diff --git a/addons/fleet/static/img/brand_lander rover-image.png b/addons/fleet/static/img/brand_land rover-image.png
similarity index 100%
rename from addons/fleet/static/img/brand_lander rover-image.png
rename to addons/fleet/static/img/brand_land rover-image.png

From 6e5bef9bd2b2f4644d1c10b01e8228fd29665bdd Mon Sep 17 00:00:00 2001
From: Martin Trigaux <mat@openerp.com>
Date: Mon, 2 Jun 2014 18:00:25 +0200
Subject: [PATCH 070/121] [FIX] calendar: avoid double popup, opw 606297

Some browsers (e.g. chrome) trigger onEmptyClick as well as
onBeforeLightbox during drag&drop which calls two slow_create
calls (and two popups). Workaround to kill the second one.
---
 addons/web_calendar/static/src/js/calendar.js | 9 +++++++++
 1 file changed, 9 insertions(+)

diff --git a/addons/web_calendar/static/src/js/calendar.js b/addons/web_calendar/static/src/js/calendar.js
index f7f08c3f6e3..f2cc0f74fcd 100644
--- a/addons/web_calendar/static/src/js/calendar.js
+++ b/addons/web_calendar/static/src/js/calendar.js
@@ -57,6 +57,7 @@ instance.web_calendar.CalendarView = instance.web.View.extend({
         this.range_stop = null;
         this.update_range_dates(Date.today());
         this.selected_filters = [];
+        this.is_slow_open = false;
     },
     view_loading: function(r) {
         return this.load_calendar(r);
@@ -465,6 +466,13 @@ instance.web_calendar.CalendarView = instance.web.View.extend({
     },
     slow_create: function(event_id, event_obj) {
         var self = this;
+        // Workaround, some browsers trigger onEmptyClick as well as onBeforeLightbox
+        // during drag&drop which calls two slow_create calls, kills the second one
+        if (this.is_slow_open) {
+            scheduler.deleteEvent(event_id);
+            return;
+        }
+        this.is_slow_open = true;
         if (this.current_mode() === 'month') {
             event_obj['start_date'].addHours(8);
             if (event_obj._length === 1) {
@@ -487,6 +495,7 @@ instance.web_calendar.CalendarView = instance.web.View.extend({
             view_id: pop_infos.view_id,
         });
         pop.on('closed', self, function() {
+            this.is_slow_open = false;
             if (!something_saved) {
                 scheduler.deleteEvent(event_id);
             }

From e035cc9105975c47c89b1aa63db287588c0d50b5 Mon Sep 17 00:00:00 2001
From: OstapYakovenko <OstapYakovenko@users.noreply.github.com>
Date: Mon, 2 Jun 2014 18:37:52 +0200
Subject: [PATCH 071/121] [FIX] hr_timesheet_sheet: fix typo in field name

---
 addons/hr_timesheet_sheet/hr_timesheet_sheet.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/hr_timesheet_sheet/hr_timesheet_sheet.py b/addons/hr_timesheet_sheet/hr_timesheet_sheet.py
index d1ad3aa64d1..5b0199ace24 100644
--- a/addons/hr_timesheet_sheet/hr_timesheet_sheet.py
+++ b/addons/hr_timesheet_sheet/hr_timesheet_sheet.py
@@ -141,7 +141,7 @@ class hr_timesheet_sheet(osv.osv):
         return {
             sheet_id: {
                 'timesheet_activity_count': Timesheet.search_count(cr,uid, [('sheet_id','=', sheet_id)], context=context),
-                'attendance_count': Attendance.search_count(cr,uid, [('sheed_id', '=', sheet_id)], context=context)
+                'attendance_count': Attendance.search_count(cr,uid, [('sheet_id', '=', sheet_id)], context=context)
             }
             for sheet_id in ids
         }

From 0a537dae91906128b31f0e5f2482ed00ded15aac Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Mon, 2 Jun 2014 18:47:41 +0200
Subject: [PATCH 072/121] [FIX] auth_oauth: missing res_users.py diff from rev
 33bfec21743c9200f491bd0ddcc6d368cd948f85

Most probably due to github migration
+  fix: directly redirect to login redirect paramas, instead of redirecting on the complete  web/login + redirect url
---
 addons/auth_oauth/controllers/main.py |  8 ++++--
 addons/auth_oauth/res_users.py        | 40 +++++++++++++++++++++------
 2 files changed, 37 insertions(+), 11 deletions(-)

diff --git a/addons/auth_oauth/controllers/main.py b/addons/auth_oauth/controllers/main.py
index eb6d69f09ca..99f134a5cbd 100644
--- a/addons/auth_oauth/controllers/main.py
+++ b/addons/auth_oauth/controllers/main.py
@@ -68,10 +68,13 @@ class OAuthLogin(Home):
         return providers
 
     def get_state(self, provider):
+        redirect = request.params.get('redirect', 'web')
+        if not redirect.startswith(('//', 'http://', 'https://')):
+            redirect = '%s%s' % (request.httprequest.url_root, redirect)
         state = dict(
             d=request.session.db,
             p=provider['id'],
-            r=request.httprequest.full_path
+            r=redirect,
         )
         token = request.params.get('token')
         if token:
@@ -142,8 +145,7 @@ class OAuthController(http.Controller):
                 menu = state.get('m')
                 redirect = state.get('r')
                 url = '/web'
-                if redirect and not redirect.startswith('/auth_oauth/signin') and \
-                (not redirect.startswith('/web/login') or 'redirect' in urlparse.urlsplit(redirect).query):
+                if redirect:
                     url = redirect
                 elif action:
                     url = '/web#action=%s' % action
diff --git a/addons/auth_oauth/res_users.py b/addons/auth_oauth/res_users.py
index f58473b24a4..8d57a23f702 100644
--- a/addons/auth_oauth/res_users.py
+++ b/addons/auth_oauth/res_users.py
@@ -6,6 +6,7 @@ import urllib2
 import simplejson
 
 import openerp
+from openerp.addons.auth_signup.res_users import SignupError
 from openerp.osv import osv, fields
 from openerp import SUPERUSER_ID
 
@@ -55,14 +56,37 @@ class res_users(osv.Model):
 
             This method can be overridden to add alternative signin methods.
         """
-        oauth_uid = validation['user_id']
-        user_ids = self.search(cr, uid, [("oauth_uid", "=", oauth_uid), ('oauth_provider_id', '=', provider)])
-        if not user_ids:
-            raise openerp.exceptions.AccessDenied()
-        assert len(user_ids) == 1
-        user = self.browse(cr, uid, user_ids[0], context=context)
-        user.write({'oauth_access_token': params['access_token']})
-        return user.login
+        try:
+            oauth_uid = validation['user_id']
+            user_ids = self.search(cr, uid, [("oauth_uid", "=", oauth_uid), ('oauth_provider_id', '=', provider)])
+            if not user_ids:
+                raise openerp.exceptions.AccessDenied()
+            assert len(user_ids) == 1
+            user = self.browse(cr, uid, user_ids[0], context=context)
+            user.write({'oauth_access_token': params['access_token']})
+            return user.login
+        except openerp.exceptions.AccessDenied, access_denied_exception:
+            if context and context.get('no_user_creation'):
+                return None
+            state = simplejson.loads(params['state'])
+            token = state.get('t')
+            oauth_uid = validation['user_id']
+            email = validation.get('email', 'provider_%s_user_%s' % (provider, oauth_uid))
+            name = validation.get('name', email)
+            values = {
+                'name': name,
+                'login': email,
+                'email': email,
+                'oauth_provider_id': provider,
+                'oauth_uid': oauth_uid,
+                'oauth_access_token': params['access_token'],
+                'active': True,
+            }
+            try:
+                _, login, _ = self.signup(cr, uid, values, token, context=context)
+                return login
+            except SignupError:
+                raise access_denied_exception
 
     def auth_oauth(self, cr, uid, provider, params, context=None):
         # Advice by Google (to avoid Confused Deputy Problem)

From 1e9b41e2a42823dd4ba6f8a948861652f2872712 Mon Sep 17 00:00:00 2001
From: Olivier Dony <odo@openerp.com>
Date: Mon, 2 Jun 2014 18:57:26 +0200
Subject: [PATCH 073/121] [FIX] procurement: restore fix for background
 procurement from 9b6f5dc, accidentally reverted by WMS branch for v8

Probably forgotten during a sync with master, as the
fix belongs to a different file now.
---
 addons/procurement/procurement.py | 5 +++--
 1 file changed, 3 insertions(+), 2 deletions(-)

diff --git a/addons/procurement/procurement.py b/addons/procurement/procurement.py
index beedac5fe96..2ebc800ec04 100644
--- a/addons/procurement/procurement.py
+++ b/addons/procurement/procurement.py
@@ -276,7 +276,8 @@ class procurement_order(osv.osv):
         @param cr: The current row, from the database cursor,
         @param uid: The current user ID for security checks
         @param ids: List of selected IDs
-        @param use_new_cursor: False or the dbname
+        @param use_new_cursor: if set, use a dedicated cursor and auto-commit after processing each procurement.
+            This is appropriate for batch jobs only.
         @param context: A standard dictionary for contextual values
         @return:  Dictionary of values
         '''
@@ -284,7 +285,7 @@ class procurement_order(osv.osv):
             context = {}
         try:
             if use_new_cursor:
-                cr = openerp.registry(use_new_cursor).cursor()
+                cr = openerp.registry(cr.dbname).cursor()
 
             # Run confirmed procurements
             while True:

From d9ff7c4efca6713f3d6d090b412632b3c78540cc Mon Sep 17 00:00:00 2001
From: Olivier Dony <odo@openerp.com>
Date: Mon, 2 Jun 2014 19:47:03 +0200
Subject: [PATCH 074/121] [FIX] procurement: restore fixes for background
 procurement from rev.9b6f5dc, accidentally reverted by v8 WMS branch

Probably forgotten during a sync with master, as the
fixes belong to a different file now.
This is the second part of the fix in previous commit.
---
 addons/stock/procurement.py | 12 ++++++------
 1 file changed, 6 insertions(+), 6 deletions(-)

diff --git a/addons/stock/procurement.py b/addons/stock/procurement.py
index 0a574579808..f53776d4b9a 100644
--- a/addons/stock/procurement.py
+++ b/addons/stock/procurement.py
@@ -271,7 +271,8 @@ class procurement_order(osv.osv):
         @param cr: The current row, from the database cursor,
         @param uid: The current user ID for security checks
         @param ids: List of selected IDs
-        @param use_new_cursor: False or the dbname
+        @param use_new_cursor: if set, use a dedicated cursor and auto-commit after processing each procurement.
+            This is appropriate for batch jobs only.
         @param context: A standard dictionary for contextual values
         @return:  Dictionary of values
         '''
@@ -280,7 +281,7 @@ class procurement_order(osv.osv):
             context = {}
         try:
             if use_new_cursor:
-                cr = openerp.registry(use_new_cursor).cursor()
+                cr = openerp.registry(cr.dbname).cursor()
 
             move_obj = self.pool.get('stock.move')
 
@@ -333,15 +334,14 @@ class procurement_order(osv.osv):
     def _procure_orderpoint_confirm(self, cr, uid, use_new_cursor=False, company_id=False, context=None):
         '''
         Create procurement based on Orderpoint
-        use_new_cursor: False or the dbname
 
-        @return:  Dictionary of values
-        """
+        :param bool use_new_cursor: if set, use a dedicated cursor and auto-commit after processing each procurement.
+            This is appropriate for batch jobs only.
         '''
         if context is None:
             context = {}
         if use_new_cursor:
-            cr = openerp.registry(use_new_cursor).db.cursor()
+            cr = openerp.registry(cr.dbname).db.cursor()
         orderpoint_obj = self.pool.get('stock.warehouse.orderpoint')
 
         procurement_obj = self.pool.get('procurement.order')

From a96fab05b3761ada4c1875a7ef0fce89fb1033c0 Mon Sep 17 00:00:00 2001
From: Antony Lesuisse <al@openerp.com>
Date: Tue, 3 Jun 2014 01:00:23 +0200
Subject: [PATCH 075/121] scaffold fix, add a sample page and snippet

---
 openerp/cli/scaffold.py                 |  5 +++--
 openerp/cli/scaffold/__openerp__.jinja2 |  2 +-
 openerp/cli/scaffold/theme_xml.jinja2   | 22 +++++++++++++++++++++-
 3 files changed, 25 insertions(+), 4 deletions(-)

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index d67bef3beca..23c20b52542 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -14,8 +14,7 @@ import jinja2
 
 from . import Command
 
-from openerp.modules.module import (get_module_root, MANIFEST,
-     load_information_from_description_file as load_manifest)
+from openerp.modules.module import (get_module_root, MANIFEST, load_information_from_description_file as load_manifest)
 
 
 class Scaffold(Command):
@@ -136,6 +135,8 @@ class ScaffoldModule(object):
         self.append_xml_data('theme_xml.jinja2', self.path('views', theme_file), skip_if_exist=True)
 
     def has_import(self, initfile, module):
+        if not os.path.isfile(initfile):
+            return False
         with open(initfile, 'r') as f:
             for imp in ast.parse(f.read()).body:
                 if isinstance(imp, ast.Import):
diff --git a/openerp/cli/scaffold/__openerp__.jinja2 b/openerp/cli/scaffold/__openerp__.jinja2
index 43559042818..838386a1ecb 100644
--- a/openerp/cli/scaffold/__openerp__.jinja2
+++ b/openerp/cli/scaffold/__openerp__.jinja2
@@ -19,7 +19,7 @@
     'version': '0.1',
 
     # any module necessary for this one to work correctly
-    'depends': ['base'],
+    'depends': ['base','website'],
     'data': [
     ],
 
diff --git a/openerp/cli/scaffold/theme_xml.jinja2 b/openerp/cli/scaffold/theme_xml.jinja2
index 7ed3a637533..2e71368a347 100644
--- a/openerp/cli/scaffold/theme_xml.jinja2
+++ b/openerp/cli/scaffold/theme_xml.jinja2
@@ -1,6 +1,26 @@
         <template id="assets_frontend" inherit_id="website.assets_frontend" name="Theme Zen">
-            <xpath expr=". position="inside">
+            <xpath expr="." position="inside">
                 <link rel="stylesheet" type="text/css" href="/{{ module }}/static/src/css/{{ module }}_theme.css" />
             </xpath>
         </template>
 
+        <template id="website.page_{{ module }}" name="Page {{module}}">
+            Page {{ module }}
+        </template>
+
+        <template id="{{module}}_snippets" name="{{ module }} Snippet" inherit_id="website.snippets">
+            <xpath expr="//div[@id='snippet_content']" position="inside">
+                <div>
+                    <div class="oe_snippet_thumbnail">
+                        <div style="background: white;box-shadow:none;-webkit-box-shadow:none;" class="oe_snippet_thumbnail_img">
+                            <i class="fa fa-file-code-o fa-5x text-muted"></i>
+                        </div>
+                        <span class="oe_snippet_thumbnail_title">{{ module }} Snipper</span>
+                    </div>
+                    <section class="oe_snippet_body mb16 mt16">
+                        <h1>{{ module }} snippet</h1>
+                    </section>
+                </div>
+            </xpath>
+        </template>
+

From 257631e33126e24ea9422e1f339365f4b585b6cc Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?Thibault=20Delavall=C3=A9e?= <tde@openerp.com>
Date: Tue, 3 Jun 2014 08:55:00 +0200
Subject: [PATCH 076/121] [FIX] sales_team, crm: fixed sales_team form view:
 alias data was not displayed due to wrongly done inheritance + fixed a typo
 hidden in the view

---
 addons/crm/sales_team_view.xml   | 4 ++--
 addons/sales_team/sales_team.xml | 2 +-
 2 files changed, 3 insertions(+), 3 deletions(-)

diff --git a/addons/crm/sales_team_view.xml b/addons/crm/sales_team_view.xml
index 7e0eb2e8ad6..f1a4334b311 100644
--- a/addons/crm/sales_team_view.xml
+++ b/addons/crm/sales_team_view.xml
@@ -126,10 +126,10 @@
                         <field name="use_leads"/><label for="use_leads" string="Leads"/>
                         <field name="use_opportunities" class="oe_inline"/><label for="use_opportunities"/>
                     </xpath>
-                    <xpath expr="//group/field[@name='active']" position="inside">
+                    <xpath expr="//group[@name='left']" position="after">
                         <group>
                             <label for="alias_name" string="Email Alias"
-                                    attrs="p'invisible': [('alias_domain', '=', False)]}"/>
+                                    attrs="{'invisible': [('alias_domain', '=', False)]}"/>
                             <div name="alias_def"
                                     attrs="{'invisible': [('alias_domain', '=', False)]}">
                                 <field name="alias_id" class="oe_read_only oe_inline"
diff --git a/addons/sales_team/sales_team.xml b/addons/sales_team/sales_team.xml
index 5ac8e24d8bb..647a9803914 100644
--- a/addons/sales_team/sales_team.xml
+++ b/addons/sales_team/sales_team.xml
@@ -126,7 +126,7 @@
                             <div name="options_active"></div>
                         </div>
                         <group>
-                            <group>
+                            <group name="left">
                                 <field name="user_id" context="{'default_groups_ref': ['base.group_user', 'base.group_partner_manager', 'base.group_sale_salesman_all_leads']}"/>
                                 <field name="code"/>
                                 <field name="parent_id"/>

From 3cb551bf50618d3b481789c430359ba705b42db0 Mon Sep 17 00:00:00 2001
From: Martin Trigaux <mat@openerp.com>
Date: Tue, 3 Jun 2014 10:20:55 +0200
Subject: [PATCH 077/121] [FIX] read_group: do not change the return format of
 the read group in case of no groupby_fields and keep the same return format
 as with groupby fields (a list of dict)

---
 openerp/osv/orm.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/openerp/osv/orm.py b/openerp/osv/orm.py
index cb033ed7994..fdd39d4cb76 100644
--- a/openerp/osv/orm.py
+++ b/openerp/osv/orm.py
@@ -2459,7 +2459,7 @@ class BaseModel(object):
         fetched_data = cr.dictfetchall()
 
         if not groupby_fields:
-            return {r.pop('id'): r for r in fetched_data}
+            return fetched_data
 
         many2onefields = [gb['field'] for gb in annotated_groupbys if gb['type'] == 'many2one']
         if many2onefields:

From aa1165441c880f248cb4c7df23e5590a7e8a43ca Mon Sep 17 00:00:00 2001
From: Martin Trigaux <mat@openerp.com>
Date: Tue, 3 Jun 2014 10:48:26 +0200
Subject: [PATCH 078/121] [FIX] gamification: do not group on agregated field
 for sum

The read_group behaviour has changed and read_group no longer sum on the field you are grouping.
Instead agregate on the field we want to sum and use no groupby.
For future version, grouping on a user such as what is done in batch mode is a better way to process.
---
 addons/gamification/models/goal.py | 3 ++-
 1 file changed, 2 insertions(+), 1 deletion(-)

diff --git a/addons/gamification/models/goal.py b/addons/gamification/models/goal.py
index 904e6fafa36..266e25a5eb8 100644
--- a/addons/gamification/models/goal.py
+++ b/addons/gamification/models/goal.py
@@ -333,7 +333,8 @@ class gamification_goal(osv.Model):
 
                         if definition.computation_mode == 'sum':
                             field_name = definition.field_id.name
-                            res = obj.read_group(cr, uid, domain, [field_name], [field_name], context=context)
+                            # TODO for master: group on user field in batch mode
+                            res = obj.read_group(cr, uid, domain, [field_name], [], context=context)
                             new_value = res and res[0][field_name] or 0.0
 
                         else:  # computation mode = count

From e02759a58e15e0dcd58381fb3517d3f3709021e9 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?Thibault=20Delavall=C3=A9e?= <tde@openerp.com>
Date: Tue, 3 Jun 2014 10:56:05 +0200
Subject: [PATCH 079/121] [FIX] website_mail: fixed template choice and body
 duplication in the email designer that was buddy; added some css to the page
 to make it more look like an email designer; also added a demo data for a
 template for mass mailing contacts in mass_mailing module.

---
 .../mass_mailing/data/mass_mailing_demo.xml   | 57 +++++++++++++++++++
 .../static/src/css/website_mail.css           |  5 ++
 .../static/src/js/website_email_designer.js   |  3 +
 .../views/website_email_designer.xml          |  8 +--
 4 files changed, 69 insertions(+), 4 deletions(-)

diff --git a/addons/mass_mailing/data/mass_mailing_demo.xml b/addons/mass_mailing/data/mass_mailing_demo.xml
index d5a84419f93..2bbfcce4512 100644
--- a/addons/mass_mailing/data/mass_mailing_demo.xml
+++ b/addons/mass_mailing/data/mass_mailing_demo.xml
@@ -31,6 +31,63 @@
             <field name="opt_out" eval="True"/>
         </record>
 
+        <!-- Demo newsletter template -->
+       <!--Email template -->
+        <record id="newsletter_template" model="email.template">
+            <field name="name">Newsletter</field>
+            <field name="subject">Newsletter</field>
+            <field name="model_id" ref="mass_mailing.model_mail_mass_mailing_contact"/>
+            <field name="use_default_to" eval="True"/>
+            <field name="auto_delete" eval="True"/>
+            <field name="body_html"><![CDATA[<div data-snippet-id="big-picture" style="padding:0px; margin:0px">
+<table cellpadding="0" cellspacing="0" style="margin:10px 0px 0px;vertical-align:top;padding:0px;font-family:arial;font-size:12px;color:rgb(51,51,51)">
+    <tbody>
+        <tr>
+            <td style="width:600px" valign="top">
+            <h2 style="text-align: center; padding:0px 5px">A Punchy Headline</h2>
+            </td>
+        </tr>
+        <tr>
+            <td style="width:600px" valign="top"><img src="/website/static/src/img/big_picture.png" style="display:block;border:none;min-height:250px;margin:0 auto;" width="500"></td>
+        </tr>
+        <tr>
+            <td style="width:600px" valign="top">
+            <p style="text-align: center; overflow:hidden"></p>
+
+            <h3 style="text-align: center; padding:0px 5px">A Small Subtitle for ${object.name}</h3>
+
+            <p></p>
+
+            <p style="text-align: center; overflow:hidden">Choose a vibrant image and write an inspiring paragraph about it. It does not have to be long, but it should reinforce your image.</p>
+            </td>
+        </tr>
+    </tbody>
+</table>
+</div>
+<div data-snippet-id="three-columns" style="padding:0px; margin:0px">
+<table cellpadding="0" cellspacing="0" style="margin:10px 0px 0px;vertical-align:top;padding:0px;font-family:arial;font-size:12px;color:rgb(51,51,51)">
+    <tbody>
+        <tr>
+            <td style="width:300px" valign="top"><img src="/website/static/src/img/desert_thumb.jpg" style="display:block;border:none;min-height:50px" width="275"></td>
+            <td style="width:300px" valign="top"><img src="/website/static/src/img/deers_thumb.jpg" style="display:block;border:none;min-height:50px" width="275"></td>
+        </tr>
+        <tr>
+            <td style="width:300px" valign="top">
+            <h3 style="text-align: center; padding:0px 5px">Feature One</h3>
+
+            <p style="overflow:hidden">Choose a vibrant image and write an inspiring paragraph about it. It does not have to be long, but it should reinforce your image.</p>
+            </td>
+            <td style="width:300px" valign="top">
+            <h3 style="text-align: center; padding:0px 5px">Feature Two</h3>
+
+            <p style="overflow:hidden">Choose a vibrant image and write an inspiring paragraph about it. It does not have to be long, but it should reinforce your image.</p>
+            </td>
+        </tr>
+    </tbody>
+</table>
+</div>]]></field>
+        </record>
+
         <!-- Create campaign and mailings -->
         <record id="mass_mail_category_1" model="mail.mass_mailing.category">
             <field name="name">Marketing</field>
diff --git a/addons/website_mail/static/src/css/website_mail.css b/addons/website_mail/static/src/css/website_mail.css
index b3c6b7ed942..ef0bbce4ab3 100644
--- a/addons/website_mail/static/src/css/website_mail.css
+++ b/addons/website_mail/static/src/css/website_mail.css
@@ -17,3 +17,8 @@
     transform-origin:         0 0; 
     margin:                   0 0px -300px 0;
 }
+
+.o_mail_body {
+    width: 620px;
+    margin-left: 16px;
+}
\ No newline at end of file
diff --git a/addons/website_mail/static/src/js/website_email_designer.js b/addons/website_mail/static/src/js/website_email_designer.js
index bd6516bc955..1ea39ae657c 100644
--- a/addons/website_mail/static/src/js/website_email_designer.js
+++ b/addons/website_mail/static/src/js/website_email_designer.js
@@ -14,6 +14,9 @@
             $('#email_designer').show();
             $('#email_template').hide();
             $(".js_content", $(this).parent()).children().clone().appendTo('#email_body');
+            $(".js_content", $(this).parent()).children().clone().appendTo('#email_body_html');
+            $('#email_body').addClass('oe_dirty');
+            $('#email_body_html').addClass('oe_dirty');
 
             openerp.website.editor_bar.edit();
             event.preventDefault();
diff --git a/addons/website_mail/views/website_email_designer.xml b/addons/website_mail/views/website_email_designer.xml
index 5dee573d735..31df858d50b 100644
--- a/addons/website_mail/views/website_email_designer.xml
+++ b/addons/website_mail/views/website_email_designer.xml
@@ -64,11 +64,11 @@
                 </div>
                 <hr/>
                 <!-- body fields -->
-                <div t-if="body_field == 'body_html'">
-                    <div t-field="record.body_html" id="email_body_html"/>
+                <div t-if="body_field == 'body_html'" class="col-sm-offset-2">
+                    <div t-field="record.body_html" id="email_body_html" class="o_mail_body"/>
                 </div>
-                <div t-if="body_field == 'body'">
-                    <div t-field="record.body" id="email_body"/>
+                <div t-if="body_field == 'body'" class="col-sm-offset-2">
+                    <div t-field="record.body" id="email_body" class="o_mail_body"/>
                 </div>
             </div>
         </div>

From da6f02027a65244405b69b595dbdb6467e0aaabc Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Tue, 3 Jun 2014 11:13:50 +0200
Subject: [PATCH 080/121] [FIX] product: set required at false for product
 template field when creating a product product.

---
 addons/product/product_view.xml | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/product/product_view.xml b/addons/product/product_view.xml
index 9b5770a565d..ddecdea996b 100644
--- a/addons/product/product_view.xml
+++ b/addons/product/product_view.xml
@@ -270,7 +270,7 @@
                 </form>
                 <field name="name" position="replace">
                     <field name="name" attrs="{'invisible': [('id', '!=', False)]}"/>
-                    <field name="product_tmpl_id" class="oe_inline" readonly="1" attrs="{'invisible': [('id', '=', False)]}"/>
+                    <field name="product_tmpl_id" class="oe_inline" readonly="1" attrs="{'invisible': [('id', '=', False)], 'required': [('id', '!=', False)]}"/>
                 </field>
                 <xpath expr="//div[@class='oe_title']" position="inside">
                     <field name="attribute_value_ids" widget="many2many_tags"/>

From 91cb75babdd46284f08a191fe86774d8c8e674e0 Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Tue, 3 Jun 2014 11:15:17 +0200
Subject: [PATCH 081/121] [FIX] product: remove wrong field on
 product.template. TODO: move packaging field form product.product to
 product.template

---
 addons/product/product.py | 3 ---
 1 file changed, 3 deletions(-)

diff --git a/addons/product/product.py b/addons/product/product.py
index a7a6b1ae1cb..79c74a6a9cc 100644
--- a/addons/product/product.py
+++ b/addons/product/product.py
@@ -535,9 +535,6 @@ class product_template(osv.osv):
                  "resized as a 64x64px image, with aspect ratio preserved. "\
                  "Use this field anywhere a small image is required."),
 
-        'packaging' : fields.one2many('product.packaging', 'product_id', 'Logistical Units',
-            help="Gives the different ways to package the same product. This has no impact on the picking order and is mainly used if you use the EDI module."),
-        
         'seller_ids': fields.one2many('product.supplierinfo', 'product_tmpl_id', 'Supplier'),
         'seller_delay': fields.related('seller_ids','delay', type='integer', string='Supplier Lead Time',
             help="This is the average delay in days between the purchase order confirmation and the reception of goods for this product and for the default supplier. It is used by the scheduler to order requests based on reordering delays."),

From 36cdac48b73a29524ede316e25b20259bbee84d8 Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Tue, 3 Jun 2014 11:53:41 +0200
Subject: [PATCH 082/121] [IMP] product: move product packaging field from
 product.product to product.template

---
 addons/point_of_sale/static/src/js/db.js      | 11 ++++++-----
 addons/point_of_sale/static/src/js/models.js  | 13 +++++++------
 addons/product/product.py                     |  7 ++-----
 addons/product/product_view.xml               |  2 +-
 addons/product_expiry/product_expiry_demo.xml |  8 ++++----
 addons/sale_stock/sale_stock.py               |  2 +-
 6 files changed, 21 insertions(+), 22 deletions(-)

diff --git a/addons/point_of_sale/static/src/js/db.js b/addons/point_of_sale/static/src/js/db.js
index b8edc9dd472..1057d774806 100644
--- a/addons/point_of_sale/static/src/js/db.js
+++ b/addons/point_of_sale/static/src/js/db.js
@@ -29,7 +29,7 @@ function openerp_pos_db(instance, module){
             this.category_parent    = {};
             this.category_search_string = {};
             this.packagings_by_id = {};
-            this.packagings_by_product_id = {};
+            this.packagings_by_product_tmpl_id = {};
             this.packagings_by_ean13 = {};
         },
         /* returns the category object from its id. If you pass a list of id as parameters, you get
@@ -130,7 +130,7 @@ function openerp_pos_db(instance, module){
             if(product.default_code){
                 str += '|' + product.default_code;
             }
-            var packagings = this.packagings_by_product_id[product.id] || [];
+            var packagings = this.packagings_by_product_tmpl_id[product.product_tmpl_id] || [];
             for(var i = 0; i < packagings.length; i++){
                 str += '|' + packagings[i].ean;
             }
@@ -149,6 +149,7 @@ function openerp_pos_db(instance, module){
                 if (product.variants){
                     product.name = product.name+" ("+product.variants+")";
                 }
+                product.product_tmpl_id = product.product_tmpl_id[0];
                 if(!stored_categories[categ_id]){
                     stored_categories[categ_id] = [];
                 }
@@ -186,10 +187,10 @@ function openerp_pos_db(instance, module){
             for(var i = 0, len = packagings.length; i < len; i++){
                 var pack = packagings[i];
                 this.packagings_by_id[pack.id] = pack;
-                if(!this.packagings_by_product_id[pack.product_id[0]]){
-                    this.packagings_by_product_id[pack.product_id[0]] = [];
+                if(!this.packagings_by_product_tmpl_id[pack.product_tmpl_id[0]]){
+                    this.packagings_by_product_tmpl_id[pack.product_tmpl_id[0]] = [];
                 }
-                this.packagings_by_product_id[pack.product_id[0]].push(pack);
+                this.packagings_by_product_tmpl_id[pack.product_tmpl_id[0]].push(pack);
                 if(pack.ean){
                     this.packagings_by_ean13[pack.ean] = pack;
                 }
diff --git a/addons/point_of_sale/static/src/js/models.js b/addons/point_of_sale/static/src/js/models.js
index 0c3c91f2a98..94a23042df6 100644
--- a/addons/point_of_sale/static/src/js/models.js
+++ b/addons/point_of_sale/static/src/js/models.js
@@ -204,18 +204,19 @@ function openerp_pos_models(instance, module){ //module is instance.point_of_sal
                     self.accounting_precision = precision;
                     console.log("PRECISION",precision);
 */
-                    return self.fetch('product.packaging',['ean','product_id']);
+                    return self.fetch('product.packaging',['ean','product_tmpl_id']);
                 }).then(function(packagings){
                     self.db.add_packagings(packagings);
 
-                    return self.fetch('pos.category', ['id','name','parent_id','child_id','image'])
+                    return self.fetch('pos.category', ['id','name','parent_id','child_id','image']);
                 }).then(function(categories){
                     self.db.add_categories(categories);
 
                     return self.fetch(
-                        'product.product', 
+                        'product.product',
                         ['name', 'list_price','price','pos_categ_id', 'taxes_id', 'ean13', 'default_code', 'variants',
-                         'to_weight', 'uom_id', 'uos_id', 'uos_coeff', 'mes_type', 'description_sale', 'description'],
+                         'to_weight', 'uom_id', 'uos_id', 'uos_coeff', 'mes_type', 'description_sale', 'description',
+                         'product_tmpl_id'],
                         [['sale_ok','=',true],['available_in_pos','=',true]],
                         {pricelist: self.pricelist.id} // context for price
                     );
@@ -230,7 +231,7 @@ function openerp_pos_models(instance, module){ //module is instance.point_of_sal
                 }).then(function(bankstatements){
                     var journals = [];
                     _.each(bankstatements,function(statement) {
-                        journals.push(statement.journal_id[0])
+                        journals.push(statement.journal_id[0]);
                     });
                     self.bankstatements = bankstatements;
                     return self.fetch('account.journal', undefined, [['id','in', journals]]);
@@ -238,7 +239,7 @@ function openerp_pos_models(instance, module){ //module is instance.point_of_sal
                     self.journals = journals; 
 
                     // associate the bank statements with their journals. 
-                    var bankstatements = self.bankstatements
+                    var bankstatements = self.bankstatements;
                     for(var i = 0, ilen = bankstatements.length; i < ilen; i++){
                         for(var j = 0, jlen = journals.length; j < jlen; j++){
                             if(bankstatements[i].journal_id[0] === journals[j].id){
diff --git a/addons/product/product.py b/addons/product/product.py
index 2369db49d43..fd4e308ba45 100644
--- a/addons/product/product.py
+++ b/addons/product/product.py
@@ -532,10 +532,8 @@ class product_template(osv.osv):
             help="Small-sized image of the product. It is automatically "\
                  "resized as a 64x64px image, with aspect ratio preserved. "\
                  "Use this field anywhere a small image is required."),
-
-        'packaging' : fields.one2many('product.packaging', 'product_id', 'Logistical Units',
+        'packaging_ids' : fields.one2many('product.packaging', 'product_tmpl_id', 'Logistical Units',
             help="Gives the different ways to package the same product. This has no impact on the picking order and is mainly used if you use the EDI module."),
-        
         'seller_ids': fields.one2many('product.supplierinfo', 'product_tmpl_id', 'Supplier'),
         'seller_delay': fields.related('seller_ids','delay', type='integer', string='Supplier Lead Time',
             help="This is the average delay in days between the purchase order confirmation and the reception of goods for this product and for the default supplier. It is used by the scheduler to order requests based on reordering delays."),
@@ -879,7 +877,6 @@ class product_product(osv.osv):
         'active': fields.boolean('Active', help="If unchecked, it will allow you to hide the product without removing it."),
         'product_tmpl_id': fields.many2one('product.template', 'Product Template', required=True, ondelete="cascade", select=True),
         'ean13': fields.char('EAN13 Barcode', size=13, help="International Article Number used for product identification."),
-        'packaging': fields.one2many('product.packaging', 'product_id', 'Packaging', help="Gives the different ways to package the same product. This has no impact on the picking order and is mainly used if you use the EDI module."),
         'name_template': fields.related('product_tmpl_id', 'name', string="Template Name", type='char', store={
             'product.template': (_get_name_template_ids, ['name'], 10),
             'product.product': (lambda self, cr, uid, ids, c=None: ids, [], 10),
@@ -1075,7 +1072,7 @@ class product_packaging(osv.osv):
         'ul_container': fields.many2one('product.ul', 'Pallet Logistic Unit'),
         'rows' : fields.integer('Number of Layers', required=True,
             help='The number of layers on a pallet or box'),
-        'product_id' : fields.many2one('product.product', 'Product', select=1, ondelete='cascade', required=True),
+        'product_tmpl_id' : fields.many2one('product.template', 'Product', select=1, ondelete='cascade', required=True),
         'ean' : fields.char('EAN', size=14, help="The EAN code of the package unit."),
         'code' : fields.char('Code', help="The code of the transport unit."),
         'weight': fields.float('Total Package Weight',
diff --git a/addons/product/product_view.xml b/addons/product/product_view.xml
index 9b5770a565d..65b75821bab 100644
--- a/addons/product/product_view.xml
+++ b/addons/product/product_view.xml
@@ -657,7 +657,7 @@
             <field name="arch" type="xml">
                 <form string="Packaging" version="7.0">
                     <group col="4">
-                        <field name="product_id"/>
+                        <field name="product_tmpl_id"/>
                         <newline/>
                         <field name="ean"/>
                         <field name="sequence" invisible="1"/>
diff --git a/addons/product_expiry/product_expiry_demo.xml b/addons/product_expiry/product_expiry_demo.xml
index bb5d4ac92de..5c1c2e67ca6 100644
--- a/addons/product_expiry/product_expiry_demo.xml
+++ b/addons/product_expiry/product_expiry_demo.xml
@@ -26,7 +26,7 @@
             <field name="ul" ref="product.product_ul_box" />
             <field name="ul_qty">6</field>
             <field name="rows">4</field>
-            <field name="product_id" ref="product_product_jambon" />
+            <field name="product_tmpl_id" ref="product_product_jambon_product_template" />
             <field name="ean"></field>
             <field name="weight">10</field>
         </record>
@@ -54,7 +54,7 @@
             <field name="ul" ref="product.product_ul_box" />
             <field name="ul_qty">6</field>
             <field name="rows">4</field>
-            <field name="product_id" ref="product_product_from" />
+            <field name="product_tmpl_id" ref="product_product_from_product_template" />
             <field name="ean"></field>
             <field name="weight">10</field>
         </record>
@@ -82,7 +82,7 @@
             <field name="ul" ref="product.product_ul_box" />
             <field name="ul_qty">6</field>
             <field name="rows">4</field>
-            <field name="product_id" ref="product_product_pain" />
+            <field name="product_tmpl_id" ref="product_product_pain_product_template" />
             <field name="ean"></field>
             <field name="weight">10</field>
         </record>
@@ -110,7 +110,7 @@
             <field name="ul" ref="product.product_ul_box" />
             <field name="ul_qty">6</field>
             <field name="rows">4</field>
-            <field name="product_id" ref="product_product_lait" />
+            <field name="product_tmpl_id" ref="product_product_lait_product_template" />
             <field name="ean"></field>
             <field name="weight">10</field>
         </record>
diff --git a/addons/sale_stock/sale_stock.py b/addons/sale_stock/sale_stock.py
index 65158582eb0..b3bbd253392 100644
--- a/addons/sale_stock/sale_stock.py
+++ b/addons/sale_stock/sale_stock.py
@@ -277,7 +277,7 @@ class sale_order_line(osv.osv):
             warning_msgs = res.get('warning') and res['warning'].get('message', '') or ''
 
         products = product_obj.browse(cr, uid, product, context=context)
-        if not products.packaging:
+        if not products.packaging_ids:
             packaging = result['product_packaging'] = False
 
         if packaging:

From e7a0b1bb9095048914e11eb1915c20d336f74c08 Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Tue, 3 Jun 2014 12:21:34 +0200
Subject: [PATCH 083/121] [FIX] event_sale: stored seats_max field

seats_max is a stored field in event, and should remain stored when overrided in event_sale
---
 addons/event_sale/event_sale.py | 11 ++++++++++-
 1 file changed, 10 insertions(+), 1 deletion(-)

diff --git a/addons/event_sale/event_sale.py b/addons/event_sale/event_sale.py
index b9db63e125c..90cac8168ec 100644
--- a/addons/event_sale/event_sale.py
+++ b/addons/event_sale/event_sale.py
@@ -137,6 +137,11 @@ class event_event(osv.osv):
             pass
         return []
 
+    def _get_ticket_events(self, cr, uid, ids, context=None):
+        # `self` is the event.event.ticket model when called by ORM! 
+        return list(set(ticket.event_id.id
+                            for ticket in self.browse(cr, uid, ids, context)))
+
     _columns = {
         'event_ticket_ids': fields.one2many('event.event.ticket', "event_id", "Event Ticket"),
         'seats_max': fields.function(_get_seats_max,
@@ -144,7 +149,11 @@ class event_event(osv.osv):
             help="The maximum registration level is equal to the sum of the maximum registration of event ticket." +
             "If you have too much registrations you are not able to confirm your event. (0 to ignore this rule )",
             type='integer',
-            readonly=True)
+            readonly=True,
+            store={
+              'event.event': (lambda self, cr, uid, ids, c = {}: ids, ['event_ticket_ids'], 20),
+              'event.event.ticket': (_get_ticket_events, ['seats_max'], 10),
+            }),
     }
     _defaults = {
         'event_ticket_ids': _get_tickets

From b4f72fba960a2973d8eb84a5e2bb92e1dc576e22 Mon Sep 17 00:00:00 2001
From: Guewen Baconnier <guewen@users.noreply.github.com>
Date: Tue, 3 Jun 2014 14:19:51 +0200
Subject: [PATCH 084/121] [FIX] product: fix _set_price_extra method

avoid crash is context is None
create call does not have ids parameter
---
 addons/product/product.py | 4 +++-
 1 file changed, 3 insertions(+), 1 deletion(-)

diff --git a/addons/product/product.py b/addons/product/product.py
index 79c74a6a9cc..63132378273 100644
--- a/addons/product/product.py
+++ b/addons/product/product.py
@@ -344,6 +344,8 @@ class product_attribute_value(osv.osv):
         return result
 
     def _set_price_extra(self, cr, uid, id, name, value, args, context=None):
+        if context is None:
+            context = {}
         if 'active_id' not in context:
             return None
         p_obj = self.pool['product.attribute.price']
@@ -351,7 +353,7 @@ class product_attribute_value(osv.osv):
         if p_ids:
             p_obj.write(cr, uid, p_ids, {'price_extra': value}, context=context)
         else:
-            p_obj.create(cr, uid, p_ids, {
+            p_obj.create(cr, uid, {
                     'product_tmpl_id': context['active_id'],
                     'value_id': id,
                     'price_extra': value,

From 1c4825294bdf975ba7f75340e63afdbfb7592fd7 Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Tue, 3 Jun 2014 15:03:13 +0200
Subject: [PATCH 085/121] [FIX] product: product_variant group does not exist
 anymore

Therefore, the pricelist item view must show the field product_tmpl_id in any case
---
 addons/product/pricelist_view.xml | 4 ++--
 1 file changed, 2 insertions(+), 2 deletions(-)

diff --git a/addons/product/pricelist_view.xml b/addons/product/pricelist_view.xml
index 8d725b3beee..bb4b2b0129b 100644
--- a/addons/product/pricelist_view.xml
+++ b/addons/product/pricelist_view.xml
@@ -74,7 +74,7 @@
                     <field name="sequence"/>
                     <field colspan="4" name="name"/>
                     <field name="product_id"/>
-                    <field name="product_tmpl_id" groups="product.group_product_variant"/>
+                    <field name="product_tmpl_id"/>
                     <field name="categ_id"/>
                     <field name="min_quantity"/>
                     <field name="base"/>
@@ -92,7 +92,7 @@
 
                     <group col="4">
                         <field name="product_id" on_change="product_id_change(product_id)"/>
-                        <field name="product_tmpl_id" groups="product.group_product_variant"/>
+                        <field name="product_tmpl_id"/>
                         <field name="categ_id"/>
                         <field name="company_id" groups="base.group_multi_company" widget="selection"/>
                         <field name="min_quantity"/>

From 4be1ba8b6f31ad26900d839af52b970939ba9fbd Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?Thibault=20Delavall=C3=A9e?= <tde@openerp.com>
Date: Tue, 3 Jun 2014 15:21:29 +0200
Subject: [PATCH 086/121] [FIX] mass_mailing: newsletter snippet: - fixed
 subscription, was always subscribing to the last created list; - slightly
 improved the snippet display, now displaying a 'thanks' when subscribed
 instead of just making everything disabled; - removed unnecessary JS line

---
 addons/mass_mailing/controllers/main.py                   | 3 ++-
 addons/mass_mailing/static/src/js/website_mass_mailing.js | 5 ++++-
 addons/mass_mailing/views/snippets.xml                    | 1 +
 3 files changed, 7 insertions(+), 2 deletions(-)

diff --git a/addons/mass_mailing/controllers/main.py b/addons/mass_mailing/controllers/main.py
index 50ce0868d93..5eed0e38615 100644
--- a/addons/mass_mailing/controllers/main.py
+++ b/addons/mass_mailing/controllers/main.py
@@ -67,7 +67,8 @@ class MassMailController(http.Controller):
 
         contact_ids = Contacts.search(cr, SUPERUSER_ID, [('list_id', '=', int(list_id)), ('email', '=', email)], context=context)
         if not contact_ids:
-            Contacts.name_create(cr, SUPERUSER_ID, email, context=context)
+            contact_ng = Contacts.name_create(cr, SUPERUSER_ID, email, context=context)
+            Contacts.write(cr, SUPERUSER_ID, [contact_ng[0]], {'list_id': int(list_id)}, context=context)
         # add email to session
         request.session['mass_mailing_email'] = email
         return True
diff --git a/addons/mass_mailing/static/src/js/website_mass_mailing.js b/addons/mass_mailing/static/src/js/website_mass_mailing.js
index 5776fadfb3f..2b636aec056 100644
--- a/addons/mass_mailing/static/src/js/website_mass_mailing.js
+++ b/addons/mass_mailing/static/src/js/website_mass_mailing.js
@@ -18,9 +18,12 @@
                     .attr("disabled", data.is_subscriber && data.email.length ? "disabled" : false);
                 self.$target.attr("data-subscribe", data.is_subscriber ? 'on' : 'off');
                 self.$target.find('a.js_subscribe_btn')
-                    .val(data.email ? data.email : "")
                     .attr("disabled", data.is_subscriber && data.email.length ? "disabled" : false);
                 self.$target.removeClass("hidden");
+                if (data.is_subscriber) {
+                    self.$target.find('.js_subscribe_btn').addClass('hidden');
+                    self.$target.find('.js_subscribed_btn').removeClass('hidden');
+                }
             });
 
             // not if editable mode to allow designer to edit alert field
diff --git a/addons/mass_mailing/views/snippets.xml b/addons/mass_mailing/views/snippets.xml
index cefe2e7bdfd..e05e680206f 100644
--- a/addons/mass_mailing/views/snippets.xml
+++ b/addons/mass_mailing/views/snippets.xml
@@ -20,6 +20,7 @@
                       placeholder="your email..."/>
                 <span class="input-group-btn">
                     <a href="#" class="btn btn-primary js_subscribe_btn">Subscribe</a>
+                    <a href="#" class="btn btn-success js_subscribed_btn hidden" disabled="disabled">Thanks</a>
                 </span>
                 <div class="alert alert-success hidden">Thanks for your subscription!</div>
             </div>

From c5ab412acc9d339d621ac37a493f60bfe4ea43cb Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Tue, 3 Jun 2014 15:38:11 +0200
Subject: [PATCH 087/121] [FIX] website_sale: change template for product and
 variant selector (type color)

---
 .../static/src/css/website_sale.css             |  7 +++++++
 .../static/src/css/website_sale.sass            |  6 ++++++
 .../website_sale/static/src/js/website_sale.js  |  5 +++++
 addons/website_sale/views/templates.xml         | 17 ++++++++---------
 4 files changed, 26 insertions(+), 9 deletions(-)

diff --git a/addons/website_sale/static/src/css/website_sale.css b/addons/website_sale/static/src/css/website_sale.css
index 5ba5bd0716a..73d374357ab 100644
--- a/addons/website_sale/static/src/css/website_sale.css
+++ b/addons/website_sale/static/src/css/website_sale.css
@@ -289,6 +289,13 @@
 .css_attribute_color input {
   margin: 8px;
   height: 13px;
+  opacity: 0;
+}
+.css_attribute_color.active {
+  border: 3px ridge #66ee66;
+}
+.css_attribute_color.active input {
+  margin: 6px;
 }
 
 .js_add_cart_variants option.css_not_available {
diff --git a/addons/website_sale/static/src/css/website_sale.sass b/addons/website_sale/static/src/css/website_sale.sass
index a5c552bb0ca..40308925552 100644
--- a/addons/website_sale/static/src/css/website_sale.sass
+++ b/addons/website_sale/static/src/css/website_sale.sass
@@ -251,6 +251,12 @@
     input
         margin: 8px
         height: 13px
+        opacity: 0
+    &.active
+        border: 3px ridge #66ee66
+    &.active input
+        margin: 6px
+
 .js_add_cart_variants
     option.css_not_available
         color: #ccc
diff --git a/addons/website_sale/static/src/js/website_sale.js b/addons/website_sale/static/src/js/website_sale.js
index 35e028dfdc0..62c1f829bde 100644
--- a/addons/website_sale/static/src/js/website_sale.js
+++ b/addons/website_sale/static/src/js/website_sale.js
@@ -62,6 +62,11 @@ $(document).ready(function () {
         var dec = value % 1;
         $price.html(value + (dec < 0.01 ? ".00" : (dec < 1 ? "0" : "") ));
     });
+    // hightlight selected color
+    $('.css_attribute_color input').on('change', function (ev) {
+        $('.css_attribute_color').removeClass("active");
+        $('.css_attribute_color:has(input:checked)').addClass("active");
+    });
 
     var $form_var = $('form.js_add_cart_variants');
     var variant_ids = $form_var.data("attribute_value_ids");
diff --git a/addons/website_sale/views/templates.xml b/addons/website_sale/views/templates.xml
index 8811f6c90f9..925353d6de6 100644
--- a/addons/website_sale/views/templates.xml
+++ b/addons/website_sale/views/templates.xml
@@ -297,8 +297,8 @@
                       </t>
                       <t t-if="a.type == 'color'">
                         <t t-foreach="a.value_ids" t-as="v">
-                          <label class="css_attribute_color"
-                              t-attf-style="background-color:#{v.color or v.name}">
+                          <label t-attf-style="background-color:#{v.color or v.name}"
+                              t-attf-class="css_attribute_color #{'active' if v.id in attrib_set else ''}">
                               <input type="checkbox"
                                   name="attrib"
                                   t-att-value="'%s,%s' % (a.id,v.id)"
@@ -481,8 +481,8 @@
                   <ul class="nav nav-pills nav-stacked">
                       <t t-set="inc" t-value="0"/>
                       <t t-foreach="variant_id.value_ids" t-as="value_id">
-                          <label class="css_attribute_color"
-                              t-attf-style="background-color:#{value_id.color or value_id.name}">
+                          <label t-attf-style="background-color:#{value_id.color or value_id.name}"
+                              t-attf-class="css_attribute_color #{'active' if not inc else ''}">
                             <input type="radio"
                               t-att-checked="'checked' if not inc else ''"
                               t-att-name="'attribute-%s' % variant_id.attribute_id.id"
@@ -529,13 +529,12 @@
 
 <template id="product_attributes" inherit_id="website_sale.product" optional="enabled" name="Product attributes">
   <xpath expr="//p[@t-field='product.description_sale']" position="after">
-    <hr t-if="product.attribute_line_ids"/>
+    <hr t-if="sum([(1 if len(l.value_ids)==1 else 0) for l in product.attribute_line_ids])"/>
     <p class="text-muted">
       <t t-foreach="product.attribute_line_ids" t-as="variant_id">
-        <t t-set="inc" t-value="0"/>
-        <span t-field="variant_id.attribute_id"/>: 
-        <t t-foreach="variant_id.value_ids" t-as="value_id"><t t-if="inc">,</t> <span t-field="value_id.name"/><t t-set="inc" t-value="inc+1"/></t>
-        <br/>
+        <t t-if="len(variant_id.value_ids)==1">
+          <span t-field="variant_id.attribute_id"/>: <span t-field="variant_id.value_ids[0].name"/><br/>
+        </t>
       </t>
     </p>
   </xpath>

From d2bcbc235206d3d56ab45416bafb9e4e8568cf7f Mon Sep 17 00:00:00 2001
From: Pedro Manuel Baeza <pedro.baeza@serviciosbaeza.com>
Date: Tue, 3 Jun 2014 16:02:21 +0200
Subject: [PATCH 088/121] [IMP] l10n_es: Complete refactorisation of l10n_es,
 removing duplicities of the three current charts using charts inheritance.
 Details of the work done in this blog post (in spanish):

http://serviciosbaeza.com/blog/43-refactorizacion-de-l10n-es-para-openerp-v7
---
 addons/l10n_es/__init__.py                    |    13 +-
 addons/l10n_es/__openerp__.py                 |    35 +-
 addons/l10n_es/account_account_assoc.xml      |  1592 ++
 ...t_chart.xml => account_account_common.xml} |  5299 ++-----
 addons/l10n_es/account_account_full.xml       |  2755 ++++
 addons/l10n_es/account_account_pymes.xml      |   695 +
 addons/l10n_es/account_chart_assoc.xml        | 12427 ----------------
 addons/l10n_es/account_chart_pymes.xml        | 11470 --------------
 addons/l10n_es/account_chart_template.xml     |    55 +
 .../l10n_es/account_chart_template_post.xml   |    33 +
 addons/l10n_es/account_type.xml               |    64 +
 addons/l10n_es/fiscal_templates.xml           |  2323 ---
 addons/l10n_es/fiscal_templates_assoc.xml     |  2047 ---
 addons/l10n_es/fiscal_templates_common.xml    |   970 ++
 addons/l10n_es/fiscal_templates_pymes.xml     |  2343 ---
 addons/l10n_es/i18n/ar.po                     |    88 +-
 addons/l10n_es/i18n/ca.po                     |    97 +-
 addons/l10n_es/i18n/da.po                     |    86 +-
 addons/l10n_es/i18n/de.po                     |   130 +-
 addons/l10n_es/i18n/es.po                     |    90 +-
 addons/l10n_es/i18n/es_CR.po                  |   132 +-
 addons/l10n_es/i18n/es_MX.po                  |    97 +-
 addons/l10n_es/i18n/es_PY.po                  |   105 +-
 addons/l10n_es/i18n/es_VE.po                  |    97 +-
 addons/l10n_es/i18n/fr.po                     |   102 +-
 addons/l10n_es/i18n/gl.po                     |   105 +-
 addons/l10n_es/i18n/hu.po                     |   101 +-
 addons/l10n_es/i18n/it.po                     |   101 +-
 addons/l10n_es/i18n/l10n_es.pot               |    84 +-
 addons/l10n_es/i18n/nl.po                     |    53 +
 addons/l10n_es/i18n/oc.po                     |    93 +-
 addons/l10n_es/i18n/pt.po                     |   101 +-
 addons/l10n_es/i18n/pt_BR.po                  |   101 +-
 addons/l10n_es/i18n/sl.po                     |    53 +
 addons/l10n_es/i18n/sr@latin.po               |   128 +-
 addons/l10n_es/i18n/tr.po                     |   103 +-
 .../l10n_es/images/config_chart_l10n_es.jpeg  |   Bin 0 -> 113428 bytes
 .../l10n_es/images/config_chart_l10n_es.png   |   Bin 0 -> 30991 bytes
 addons/l10n_es/images/l10n_es_chart.jpeg      |   Bin 0 -> 183285 bytes
 addons/l10n_es/images/l10n_es_chart.png       |   Bin 0 -> 78474 bytes
 addons/l10n_es/l10n_es_wizard.xml             |     7 +-
 addons/l10n_es/tax_codes_common.xml           |   775 +
 addons/l10n_es/taxes_common.xml               |  1233 ++
 addons/l10n_es/taxes_data.xml                 |  3356 -----
 addons/l10n_es/taxes_data_assoc.xml           |  3538 -----
 addons/l10n_es/taxes_data_pymes.xml           |  3525 -----
 46 files changed, 10400 insertions(+), 46202 deletions(-)
 create mode 100644 addons/l10n_es/account_account_assoc.xml
 rename addons/l10n_es/{account_chart.xml => account_account_common.xml} (70%)
 create mode 100644 addons/l10n_es/account_account_full.xml
 create mode 100644 addons/l10n_es/account_account_pymes.xml
 delete mode 100644 addons/l10n_es/account_chart_assoc.xml
 delete mode 100644 addons/l10n_es/account_chart_pymes.xml
 create mode 100644 addons/l10n_es/account_chart_template.xml
 create mode 100644 addons/l10n_es/account_chart_template_post.xml
 create mode 100644 addons/l10n_es/account_type.xml
 delete mode 100644 addons/l10n_es/fiscal_templates.xml
 delete mode 100644 addons/l10n_es/fiscal_templates_assoc.xml
 create mode 100644 addons/l10n_es/fiscal_templates_common.xml
 delete mode 100644 addons/l10n_es/fiscal_templates_pymes.xml
 create mode 100644 addons/l10n_es/i18n/nl.po
 create mode 100644 addons/l10n_es/i18n/sl.po
 create mode 100644 addons/l10n_es/images/config_chart_l10n_es.jpeg
 create mode 100644 addons/l10n_es/images/config_chart_l10n_es.png
 create mode 100644 addons/l10n_es/images/l10n_es_chart.jpeg
 create mode 100644 addons/l10n_es/images/l10n_es_chart.png
 create mode 100644 addons/l10n_es/tax_codes_common.xml
 create mode 100644 addons/l10n_es/taxes_common.xml
 delete mode 100644 addons/l10n_es/taxes_data.xml
 delete mode 100644 addons/l10n_es/taxes_data_assoc.xml
 delete mode 100644 addons/l10n_es/taxes_data_pymes.xml

diff --git a/addons/l10n_es/__init__.py b/addons/l10n_es/__init__.py
index bec854aac95..4ec39482e02 100644
--- a/addons/l10n_es/__init__.py
+++ b/addons/l10n_es/__init__.py
@@ -2,27 +2,20 @@
 ##############################################################################
 #
 #    OpenERP, Open Source Management Solution
-#    Copyright (c) 2007 ACYSOS S.L. (http://acysos.com) All Rights Reserved.
-#                       Pedro Tarrafeta (pedro@acysos.com)
-#    Copyright (c) 2008-2010 Zikzakmedia S.L. (http://zikzakmedia.com) All Rights Reserved.
-#                            Jordi Esteve <jesteve@zikzakmedia.com>
-#    $Id$
 #
 #    This program is free software: you can redistribute it and/or modify
-#    it under the terms of the GNU General Public License as published by
+#    it under the terms of the GNU Affero General Public License as published by
 #    the Free Software Foundation, either version 3 of the License, or
 #    (at your option) any later version.
 #
 #    This program is distributed in the hope that it will be useful,
 #    but WITHOUT ANY WARRANTY; without even the implied warranty of
 #    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-#    GNU General Public License for more details.
+#    GNU Affero General Public License for more details.
 #
-#    You should have received a copy of the GNU General Public License
+#    You should have received a copy of the GNU Affero General Public License
 #    along with this program.  If not, see <http://www.gnu.org/licenses/>.
 #
 ##############################################################################
 
-
-
 # vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
diff --git a/addons/l10n_es/__openerp__.py b/addons/l10n_es/__openerp__.py
index 9dd201c20cc..bc828781303 100644
--- a/addons/l10n_es/__openerp__.py
+++ b/addons/l10n_es/__openerp__.py
@@ -8,7 +8,6 @@
 #                            Dpto. Consultoría <consultoria@opentia.es>
 #    Copyright (c) 2013 Serv. Tecnol. Avanzados (http://www.serviciosbaeza.com)
 #                       Pedro Manuel Baeza <pedro.baeza@serviciosbaeza.com>
-#    $Id$
 #
 #    This program is free software: you can redistribute it and/or modify
 #    it under the terms of the GNU Affero General Public License as published by
@@ -27,37 +26,39 @@
 
 {
     "name" : "Spanish Charts of Accounts (PGCE 2008)",
-    "version" : "3.0",
+    "version" : "4.0",
     "author" : "Spanish Localization Team",
     'website' : 'https://launchpad.net/openerp-spain',
     "category" : "Localization/Account Charts",
     "description": """
-Spanish Charts of Accounts (PGCE 2008).
-=======================================
+Spanish charts of accounts (PGCE 2008).
+========================================
 
     * Defines the following chart of account templates:
-        * Spanish General Chart of Accounts 2008
-        * Spanish General Chart of Accounts 2008 for small and medium companies
-        * Spanish General Chart of Accounts 2008 for associations
+        * Spanish general chart of accounts 2008
+        * Spanish general chart of accounts 2008 for small and medium companies
+        * Spanish general chart of accounts 2008 for associations
     * Defines templates for sale and purchase VAT
     * Defines tax code templates
+    * Defines fiscal positions for spanish fiscal legislation
 """,
     "license" : "AGPL-3",
     "depends" : ["account", "base_vat", "base_iban"],
     "data" : [
-        "account_chart.xml",
-        "taxes_data.xml",
-        "fiscal_templates.xml",
-        "account_chart_pymes.xml",
-        "taxes_data_pymes.xml",
-        "fiscal_templates_pymes.xml",
-        "account_chart_assoc.xml",
-        "taxes_data_assoc.xml",
-        "fiscal_templates_assoc.xml",
+        "account_type.xml",
+        "account_chart_template.xml",
+        "account_account_common.xml",
+        "account_account_full.xml",
+        "account_account_pymes.xml",
+        "account_account_assoc.xml",
+        "tax_codes_common.xml",
+        "taxes_common.xml",
+        "fiscal_templates_common.xml",
+        "account_chart_template_post.xml",
         "l10n_es_wizard.xml",
     ],
     "demo" : [],
     'auto_install': False,
     "installable": True,
-    'images': ['images/config_chart_l10n_es.jpeg','images/l10n_es_chart.jpeg'],
+    'images': ['images/config_chart_l10n_es.png', 'images/l10n_es_chart.png'],
 }
diff --git a/addons/l10n_es/account_account_assoc.xml b/addons/l10n_es/account_account_assoc.xml
new file mode 100644
index 00000000000..edcba23dd24
--- /dev/null
+++ b/addons/l10n_es/account_account_assoc.xml
@@ -0,0 +1,1592 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+
+      <!--
+          Cuentas que sólo están en el PGC asociaciones:
+            (1300), (1301), (1320), (1321);
+            (207), (2400), (2401), (2402), (243), (244), (2490), (2491),
+                (2492), (2807), (283), (2831), (2832), (2907), (2935), (296),
+                (299), (2991), (2992), (2993), (2994);
+            (412), (447), (448), (4482), (4489), (464), (4707), (4757);
+            (5935), (596);
+            (6501), (6502), (6503), (6504), (6512), (6513), (6514), (653),
+                (654), (655), (656), (6560), (6561), (658), (6910), (6911);
+            (72), (720), (721), (722), (723), (7231), (7233), (728), (7962),
+                (7963);
+
+        Cuentas que tienen un nombre distinto al de los otros dos:
+            (100), (103), (104), (1040), (1044), (12), (130);
+            (240), (249);
+            (490);
+            (65), (671), (691), (694);
+            (791), (794);
+
+        (2013-10-07)
+        Pedro M. Baeza - pedro.baeza@serviciosbaeza.com
+        Serv. Tecnol. Avanzados - http://www.serviciosbaeza.com
+        Refactorización general
+
+    -->
+
+    <data noupdate="0">
+
+        <record id="pgc_assoc_100" model="account.account.template">
+            <field name="code">100</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Dotación fundacional</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_100_child" model="account.account.template">
+            <field name="code">100</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_100"/>
+            <field name="type">other</field>
+            <field name="name">Dotación fundacional</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_103" model="account.account.template">
+            <field name="code">103</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores/asociados por desembolsos no exigidos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1030" model="account.account.template">
+            <field name="code">1030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_103"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores, parte no desembolsada en fundaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1030_child" model="account.account.template">
+            <field name="code">1030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1030"/>
+            <field name="type">other</field>
+            <field name="name">Fundadores, parte no desembolsada en fundaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1034" model="account.account.template">
+            <field name="code">1034</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_103"/>
+            <field name="type">view</field>
+            <field name="name">Asociados, parte no desembolsada en asociaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1034_child" model="account.account.template">
+            <field name="code">1034</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1034"/>
+            <field name="type">other</field>
+            <field name="name">Asociados, parte no desembolsada en asociaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_104" model="account.account.template">
+            <field name="code">104</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores/asociados por aportaciones no dinerarias pendientes</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1040" model="account.account.template">
+            <field name="code">1040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_104"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores, por aportaciones no dinerarias pendientes, en fundaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1040_child" model="account.account.template">
+            <field name="code">1040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1040"/>
+            <field name="type">other</field>
+            <field name="name">Fundadores, por aportaciones no dinerarias pendientes, en fundaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1044" model="account.account.template">
+            <field name="code">1044</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_104"/>
+            <field name="type">view</field>
+            <field name="name">Asociados, por aportaciones no dinerarias pendientes, en asociaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1044_child" model="account.account.template">
+            <field name="code">1044</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1044"/>
+            <field name="type">other</field>
+            <field name="name">Asociados, por aportaciones no dinerarias pendientes, en asociaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_12" model="account.account.template">
+            <field name="code">12</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Excedentes pendientes de aplicación</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_120" model="account.account.template">
+            <field name="code">120</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_12"/>
+            <field name="type">view</field>
+            <field name="name">Remanente</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_120_child" model="account.account.template">
+            <field name="code">120</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_120"/>
+            <field name="type">other</field>
+            <field name="name">Remanente</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_121" model="account.account.template">
+            <field name="code">121</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_12"/>
+            <field name="type">view</field>
+            <field name="name">Resultados negativos de ejercicios anteriores</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_121_child" model="account.account.template">
+            <field name="code">121</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_121"/>
+            <field name="type">other</field>
+            <field name="name">Resultados negativos de ejercicios anteriores</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_129" model="account.account.template">
+            <field name="code">129</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_12"/>
+            <field name="type">view</field>
+            <field name="name">Resultado del ejercicio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_129_child" model="account.account.template">
+            <field name="code">129</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_129"/>
+            <field name="type">other</field>
+            <field name="name">Resultado del ejercicio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1300" model="account.account.template">
+            <field name="code">1300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_130"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones del Estado</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1300_child" model="account.account.template">
+            <field name="code">1300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1300"/>
+            <field name="type">other</field>
+            <field name="name">Subvenciones del Estado</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1301" model="account.account.template">
+            <field name="code">1301</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_130"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones de otras Administraciones Públicas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1301_child" model="account.account.template">
+            <field name="code">1301</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_1301"/>
+            <field name="type">other</field>
+            <field name="name">Subvenciones de otras Administraciones Públicas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1320" model="account.account.template">
+            <field name="code">1320</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_132"/>
+            <field name="type">view</field>
+            <field name="name">Otras subvenciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1320_child" model="account.account.template">
+            <field name="code">1320</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1320"/>
+            <field name="type">other</field>
+            <field name="name">Otras subvenciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1321" model="account.account.template">
+            <field name="code">1321</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_132"/>
+            <field name="type">view</field>
+            <field name="name">Otras donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1321_child" model="account.account.template">
+            <field name="code">1321</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_1321"/>
+            <field name="type">other</field>
+            <field name="name">Otras donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_207" model="account.account.template">
+            <field name="code">207</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_20"/>
+            <field name="type">view</field>
+            <field name="name">Derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_207_child" model="account.account.template">
+            <field name="code">207</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_207"/>
+            <field name="type">other</field>
+            <field name="name">Derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_240" model="account.account.template">
+            <field name="code">240</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_24"/>
+            <field name="type">view</field>
+            <field name="name">Bienes inmuebles</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2400" model="account.account.template">
+            <field name="code">2400</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Monumentos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2400_child" model="account.account.template">
+            <field name="code">2400</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2400"/>
+            <field name="type">other</field>
+            <field name="name">Monumentos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2401" model="account.account.template">
+            <field name="code">2401</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Jardines históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2401_child" model="account.account.template">
+            <field name="code">2401</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2401"/>
+            <field name="type">other</field>
+            <field name="name">Jardines históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2402" model="account.account.template">
+            <field name="code">2402</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Conjuntos históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2402_child" model="account.account.template">
+            <field name="code">2402</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2402"/>
+            <field name="type">other</field>
+            <field name="name">Conjuntos históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2403" model="account.account.template">
+            <field name="code">2403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Sitios históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2403_child" model="account.account.template">
+            <field name="code">2403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2403"/>
+            <field name="type">other</field>
+            <field name="name">Sitios históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2404" model="account.account.template">
+            <field name="code">2404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Zonas arqueológicas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2404_child" model="account.account.template">
+            <field name="code">2404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2404"/>
+            <field name="type">other</field>
+            <field name="name">Zonas arqueológicas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_249" model="account.account.template">
+            <field name="code">249</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_24"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_asset"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+       <record id="pgc_assoc_2490" model="account.account.template">
+            <field name="code">2490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bienes inmuebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2490_child" model="account.account.template">
+            <field name="code">2490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2490"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre bienes inmuebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+       <record id="pgc_assoc_2491" model="account.account.template">
+            <field name="code">2491</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre archivos del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2491_child" model="account.account.template">
+            <field name="code">2491</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2491"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre archivos del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+       <record id="pgc_assoc_2492" model="account.account.template">
+            <field name="code">2492</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bibliotecas del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2492_child" model="account.account.template">
+            <field name="code">2492</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2492"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre bibliotecas del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2493" model="account.account.template">
+            <field name="code">2493</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre museos del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_asset"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2493_child" model="account.account.template">
+            <field name="code">2493</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2493"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre museos del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_asset"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2494" model="account.account.template">
+            <field name="code">2494</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bienes muebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_asset"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2494_child" model="account.account.template">
+            <field name="code">2494</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2494"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre bienes muebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_asset"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2807" model="account.account.template">
+            <field name="code">2807</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2807_child" model="account.account.template">
+            <field name="code">2807</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2807"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_283" model="account.account.template">
+            <field name="code">283</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_28"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso sin contraprestación</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2830" model="account.account.template">
+            <field name="code">2830</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_283"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso del inmovilizado intangible</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2830_child" model="account.account.template">
+            <field name="code">2830</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2830"/>
+            <field name="type">other</field>
+            <field name="name">Cesiones de uso del inmovilizado intangible</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2831" model="account.account.template">
+            <field name="code">2831</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_283"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso del inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2831_child" model="account.account.template">
+            <field name="code">2831</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2831"/>
+            <field name="type">other</field>
+            <field name="name">Cesiones de uso del inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2832" model="account.account.template">
+            <field name="code">2832</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_283"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>       
+        <record id="pgc_assoc_2907" model="account.account.template">
+            <field name="code">2907</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2907_child" model="account.account.template">
+            <field name="code">2907</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2907"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2935" model="account.account.template">
+            <field name="code">2935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_293"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2935_child" model="account.account.template">
+            <field name="code">2935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2935"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_296" model="account.account.template">
+            <field name="code">296</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_296_child" model="account.account.template">
+            <field name="code">296</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_296"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_299" model="account.account.template">
+            <field name="code">299</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bienes</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2990" model="account.account.template">
+            <field name="code">2990</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bienes inmuebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2990_child" model="account.account.template">
+            <field name="code">2990</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2990"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2991" model="account.account.template">
+            <field name="code">2991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de archivos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2991_child" model="account.account.template">
+            <field name="code">2991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2991"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de archivos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2992" model="account.account.template">
+            <field name="code">2992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bibliotecas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2992_child" model="account.account.template">
+            <field name="code">2992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2992"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de bibliotecas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2993" model="account.account.template">
+            <field name="code">2993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de Museos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2993_child" model="account.account.template">
+            <field name="code">2993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2993"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de Museos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2994" model="account.account.template">
+            <field name="code">2994</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bienes muebles</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2994_child" model="account.account.template">
+            <field name="code">2994</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2994"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de bienes muebles</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_412" model="account.account.template">
+            <field name="code">412</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_41"/>
+            <field name="type">view</field>
+            <field name="name">Beneficiarios, acreedores</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_412_child" model="account.account.template">
+            <field name="code">412</field>
+            <field name="reconcile" eval="True"/> 
+            <field name="parent_id" ref="pgc_assoc_412"/>
+            <field name="type">other</field>
+            <field name="name">Beneficiarios, acreedores</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_447" model="account.account.template">
+            <field name="code">447</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_44"/>
+            <field name="type">view</field>
+            <field name="name">Usuarios, deudores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_447_child" model="account.account.template">
+            <field name="code">447</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_447"/>
+            <field name="type">other</field>
+            <field name="name">Usuarios, deudores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_448" model="account.account.template">
+            <field name="code">448</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_44"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinadores, afiliados y otros deudores</field>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4480" model="account.account.template">
+            <field name="code">4480</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_448"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinadores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4480_child" model="account.account.template">
+            <field name="code">4480</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4480"/>
+            <field name="type">other</field>
+            <field name="name">Patrocinadores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4482" model="account.account.template">
+            <field name="code">4482</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_448"/>
+            <field name="type">view</field>
+            <field name="name">Afiliados</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4482_child" model="account.account.template">
+            <field name="code">4482</field> 
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4482"/>
+            <field name="type">other</field> 
+            <field name="name">Afiliados</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4489" model="account.account.template">
+            <field name="code">4489</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_448"/>
+            <field name="type">view</field>
+            <field name="name">Otros deudores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4489_child" model="account.account.template">
+            <field name="code">4489</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4489"/>
+            <field name="type">other</field>
+            <field name="name">Otros deudores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_464" model="account.account.template">
+            <field name="code">464</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_46"/>
+            <field name="type">view</field>
+            <field name="name">Entregas para gastos a justificar</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_464_child" model="account.account.template">
+            <field name="code">464</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_464"/>
+            <field name="type">other</field>
+            <field name="name">Entregas para gastos a justificar</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4707" model="account.account.template">
+            <field name="code">4707</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_470"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)</field>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4707_child" model="account.account.template">
+            <field name="code">4707</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4707"/>
+            <field name="type">receivable</field>
+            <field name="name">Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)</field>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4757" model="account.account.template">
+            <field name="code">4757</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_475"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvenciones)</field>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4757_child" model="account.account.template">
+            <field name="code">4757</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4757"/>
+            <field name="type">payable</field>
+            <field name="name">Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)</field>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_490" model="account.account.template">
+            <field name="code">490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_49"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_490_child" model="account.account.template">
+            <field name="code">490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_490"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_551" model="account.account.template">
+            <field name="code">551</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_55"/>
+            <field name="type">view</field>
+            <field name="name">Cuenta corriente con patronos y otros</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_551_child" model="account.account.template">
+            <field name="code">551</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_551"/>
+            <field name="type">other</field>
+            <field name="name">Cuenta corriente con patronos y otros</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_5935" model="account.account.template">
+            <field name="code">5935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_593"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_5935_child" model="account.account.template">
+            <field name="code">5935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5935"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_596" model="account.account.template">
+            <field name="code">596</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_59"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_596_child" model="account.account.template">
+            <field name="code">596</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_596"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_65" model="account.account.template">
+            <field name="code">65</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_6"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias de la entidad y otros gastos de gestión</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_650" model="account.account.template">
+            <field name="code">650</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6501" model="account.account.template">
+            <field name="code">6501</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias individuales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6501_child" model="account.account.template">
+            <field name="code">6501</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6501"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias individuales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6502" model="account.account.template">
+            <field name="code">6502</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias a entidades</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6502_child" model="account.account.template">
+            <field name="code">6502</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6502"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias a entidades</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6503" model="account.account.template">
+            <field name="code">6503</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6503_child" model="account.account.template">
+            <field name="code">6503</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6503"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6504" model="account.account.template">
+            <field name="code">6504</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias de cooperación internacional</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6504_child" model="account.account.template">
+            <field name="code">6504</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6504"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias de cooperación internacional</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_651" model="account.account.template">
+            <field name="code">651</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6510" model="account.account.template">
+            <field name="code">6510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6510_child" model="account.account.template">
+            <field name="code">6510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6510"/>
+            <field name="type">other</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6511" model="account.account.template">
+            <field name="code">6511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias individuales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6511_child" model="account.account.template">
+            <field name="code">6511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6511"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias individuales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6512" model="account.account.template">
+            <field name="code">6512</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias a entidades</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6512_child" model="account.account.template">
+            <field name="code">6512</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6512"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias a entidades</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6513" model="account.account.template">
+            <field name="code">6513</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6513_child" model="account.account.template">
+            <field name="code">6513</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6513"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6514" model="account.account.template">
+            <field name="code">6514</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias de cooperación internacional</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6514_child" model="account.account.template">
+            <field name="code">6514</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6514"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias de cooperación internacional</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_653" model="account.account.template">
+            <field name="code">653</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Compensación de gastos por prestaciones de colaboración</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_653_child" model="account.account.template">
+            <field name="code">653</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_653"/>
+            <field name="type">other</field>
+            <field name="name">Compensación de gastos por prestaciones de colaboración</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_654" model="account.account.template">
+            <field name="code">654</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Reembolsos de gastos al órgano de gobierno</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_654_child" model="account.account.template">
+            <field name="code">654</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_654"/>
+            <field name="type">other</field>
+            <field name="name">Reembolsos de gastos al órgano de gobierno</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_655" model="account.account.template">
+            <field name="code">655</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos derivados de la actividad incobrables</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_655_child" model="account.account.template">
+            <field name="code">655</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_655"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos derivados de la actividad incobrables</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_656" model="account.account.template">
+            <field name="code">656</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Resultados de operaciones en común</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6560" model="account.account.template">
+            <field name="code">6560</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_656"/>
+            <field name="type">view</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6560_child" model="account.account.template">
+            <field name="code">6560</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6560"/>
+            <field name="type">other</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6561" model="account.account.template">
+            <field name="code">6561</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_656"/>
+            <field name="type">view</field>
+            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6561_child" model="account.account.template">
+            <field name="code">6561</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_6561"/>
+            <field name="type">other</field>
+            <field name="name">Pérdida soportada(partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_658" model="account.account.template">
+            <field name="code">658</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Reintegro de subvenciones, donaciones y legados recibidos, afectados a la actividad propia de la entidad</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_658_child" model="account.account.template">
+            <field name="code">658</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_658"/>
+            <field name="type">other</field>
+            <field name="name">Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad </field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_663_child" model="account.account.template">
+            <field name="code">663</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_663"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por valoración de instrumentos financieros por su valor razonable</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_671" model="account.account.template">
+            <field name="code">671</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_67"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material y bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6710" model="account.account.template">
+            <field name="code">6710</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_671"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6710_child" model="account.account.template">
+            <field name="code">6710</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_671"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6711" model="account.account.template">
+            <field name="code">6711</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_671"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6711_child" model="account.account.template">
+            <field name="code">6711</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6711"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_691" model="account.account.template">
+            <field name="code">691</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material y bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6910" model="account.account.template">
+            <field name="code">6910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_691"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6910_child" model="account.account.template">
+            <field name="code">6910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_691"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6911" model="account.account.template">
+            <field name="code">6911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_691"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6911_child" model="account.account.template">
+            <field name="code">6911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6911"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_694" model="account.account.template">
+            <field name="code">694</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_694_child" model="account.account.template">
+            <field name="code">694</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_694"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_72" model="account.account.template">
+            <field name="code">72</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_7"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos propios de la entidad</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_720" model="account.account.template">
+            <field name="code">720</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Cuotas de asociados y afiliados</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_720_child" model="account.account.template">
+            <field name="code">720</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_720"/>
+            <field name="type">other</field>
+            <field name="name">Cuotas de asociados y afiliados</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_721" model="account.account.template">
+            <field name="code">721</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Cuotas de usuarios</field>
+            <field name="user_type" ref="account.data_account_type_income"/> 
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_721_child" model="account.account.template">
+            <field name="code">721</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_721"/>
+            <field name="type">other</field>
+            <field name="name">Cuotas de usuarios</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_722" model="account.account.template">
+            <field name="code">722</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Promociones de captación de recursos</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_722_child" model="account.account.template">
+            <field name="code">722</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_722"/>
+            <field name="type">other</field>
+            <field name="name">Promociones de captación de recursos</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_723" model="account.account.template">
+            <field name="code">723</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de patrocinadores y colaboraciones</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7230" model="account.account.template">
+            <field name="code">7230</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_723"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinio</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7230_child" model="account.account.template">
+            <field name="code">7230</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_7230"/>
+            <field name="type">other</field>
+            <field name="name">Patrocinio</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7231" model="account.account.template">
+            <field name="code">7231</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_723"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinio publicitario</field>
+            <field name="user_type" ref="account.data_account_type_income"/> 
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7231_child" model="account.account.template">
+            <field name="code">7231</field>
+            <field name="reconcile" eval="False"/>     
+            <field name="parent_id" ref="pgc_assoc_7231"/>
+            <field name="type">other</field>
+            <field name="name">Patrocinio publicitario</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7233" model="account.account.template">
+            <field name="code">7233</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_723"/>
+            <field name="type">view</field>
+            <field name="name">Colaboraciones empresariales</field>
+            <field name="user_type" ref="account.data_account_type_income"/>  
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7233_child" model="account.account.template">
+            <field name="code">7233</field>
+            <field name="reconcile" eval="False"/>     
+            <field name="parent_id" ref="pgc_assoc_7233"/>
+            <field name="type">other</field>
+            <field name="name">Colaboraciones empresariales</field>
+            <field name="user_type" ref="account.data_account_type_income"/>  
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_728" model="account.account.template">
+            <field name="code">728</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos por reintegro de ayudas y asignaciones</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_728_child" model="account.account.template">
+            <field name="code">728</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_728"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos por reintegro de ayudas y asignaciones</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_763_child" model="account.account.template">
+            <field name="code">763</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_763"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios por valoración de instrumentos financieros por su valor razonable</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_791" model="account.account.template">
+            <field name="code">791</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_791_child" model="account.account.template">
+            <field name="code">791</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_791"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_794" model="account.account.template">
+            <field name="code">794</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_794_child" model="account.account.template">
+            <field name="code">794</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_794"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7962" model="account.account.template">
+            <field name="code">7962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7962_child" model="account.account.template">
+            <field name="code">7962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7962"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7963" model="account.account.template">
+            <field name="code">7963</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7963_child" model="account.account.template">
+            <field name="code">7963</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7963"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+
+    </data>
+</openerp>
diff --git a/addons/l10n_es/account_chart.xml b/addons/l10n_es/account_account_common.xml
similarity index 70%
rename from addons/l10n_es/account_chart.xml
rename to addons/l10n_es/account_account_common.xml
index 8260a76dca1..b252a64a965 100644
--- a/addons/l10n_es/account_chart.xml
+++ b/addons/l10n_es/account_account_common.xml
@@ -2,88 +2,15 @@
 <openerp>
     <data noupdate="0">
 
-    <!-- Tipos de cuenta para PGCE y PGCE PYMES -->
+    <!--
+        Plantilla del árbol de cuentas del Plan General Contable 2008.
+        Cuentas comunes.
 
-        <record id="view" model="account.account.type">
-            <field name="name">View</field>
-            <field name="code">view</field>
-            <field name="report_type">none</field>
-            <field name="close_method">none</field>
-        </record>
-        <record id="capital" model="account.account.type">
-            <field name="name">Capital</field>
-            <field name="code">capital</field>
-            <field name="report_type">asset</field>
-            <field name="close_method">balance</field>
-        </record>
-        <record id="inmo" model="account.account.type">
-            <field name="name">Inmobilizado</field>
-            <field name="code">inmo</field>
-            <field name="report_type">asset</field>
-            <field name="close_method">balance</field>
-        </record>
-        <record id="stock" model="account.account.type">
-            <field name="name">Existencias</field>
-            <field name="code">stock</field>
-            <field name="report_type">asset</field>
-            <field name="close_method">balance</field>
-        </record>
-        <record id="terceros" model="account.account.type">
-            <field name="name">Terceros</field>
-            <field name="code">terceros</field>
-            <field name="close_method">balance</field>
-        </record>
-        <record id="terceros_-_rec" model="account.account.type">
-            <field name="name">Terceros - A Cobrar</field>
-            <field name="code">terceros - rec</field>
-            <field name="report_type">asset</field>
-            <field name="close_method">unreconciled</field>
-        </record>
-        <record id="terceros_-_pay" model="account.account.type">
-            <field name="name">Terceros - A Pagar</field>
-            <field name="code">terceros - pay</field>
-            <field name="report_type">liability</field>
-            <field name="close_method">unreconciled</field>
-        </record>
-        <record id="tax" model="account.account.type">
-            <field name="name">Impuestos</field>
-            <field name="code">tax</field>
-            <field name="close_method">unreconciled</field>
-        </record>
-        <record id="financieras" model="account.account.type">
-            <field name="name">Financieras</field>
-            <field name="code">financieras</field>
-            <field name="close_method">balance</field>
-        </record>
-        <record id="gastos" model="account.account.type">
-            <field name="name">Gastos</field>
-            <field name="code">gastos</field>
-            <field name="report_type">expense</field>
-            <field name="close_method">none</field>
-        </record>
-        <record id="ingresos" model="account.account.type">
-            <field name="name">Ingresos</field>
-            <field name="code">ingresos</field>
-            <field name="report_type">income</field>
-            <field name="close_method">none</field>
-        </record>
-        <record id="gastos_neto" model="account.account.type">
-            <field name="name">Gastos patrimonio neto</field>
-            <field name="code">gastos_neto</field>
-            <field name="report_type">expense</field>
-            <field name="close_method">none</field>
-        </record>
-        <record id="ingresos_neto" model="account.account.type">
-            <field name="name">Ingresos patrimonio neto</field>
-            <field name="code">ingresos_neto</field>
-            <field name="report_type">income</field>
-            <field name="close_method">none</field>
-        </record>
-
-
-      <!--
-      Plantilla del árbol de cuentas del Plan General Contable 2008.
-      -->
+        (2013-10-07)
+        Pedro M. Baeza - pedro.baeza@serviciosbaeza.com
+        Serv. Tecnol. Avanzados - http://www.serviciosbaeza.com
+        Refactorización general
+    -->
 
         <record id="pgc_0" model="account.account.template">
             <field name="code">0</field>
@@ -91,15 +18,15 @@
             <field name="parent_id" ref=""/>
             <field name="type">view</field>
             <field name="name">Plan General Contable 2008</field>
-            <field name="user_type" ref="view"/>
+            <field name="user_type" ref="account.data_account_type_view"/>
         </record>
         <record id="pgc_1" model="account.account.template">
             <field name="code">1</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_0"/>
             <field name="type">view</field>
-            <field name="name">Financiación Básica</field>
-            <field name="user_type" ref="capital"/>
+            <field name="name">Financiación básica</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_10" model="account.account.template">
             <field name="code">10</field>
@@ -107,23 +34,7 @@
             <field name="parent_id" ref="pgc_1"/>
             <field name="type">view</field>
             <field name="name">Capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_100" model="account.account.template">
-            <field name="code">100</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_10"/>
-            <field name="type">view</field>
-            <field name="name">Capital social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_100_child" model="account.account.template">
-            <field name="code">100</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_100"/>
-            <field name="type">other</field>
-            <field name="name">Capital social</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_101" model="account.account.template">
             <field name="code">101</field>
@@ -131,7 +42,7 @@
             <field name="parent_id" ref="pgc_10"/>
             <field name="type">view</field>
             <field name="name">Fondo social</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_101_child" model="account.account.template">
             <field name="code">101</field>
@@ -139,7 +50,7 @@
             <field name="parent_id" ref="pgc_101"/>
             <field name="type">other</field>
             <field name="name">Fondo social</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_102" model="account.account.template">
             <field name="code">102</field>
@@ -147,7 +58,7 @@
             <field name="parent_id" ref="pgc_10"/>
             <field name="type">view</field>
             <field name="name">Capital</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_102_child" model="account.account.template">
             <field name="code">102</field>
@@ -155,87 +66,7 @@
             <field name="parent_id" ref="pgc_102"/>
             <field name="type">other</field>
             <field name="name">Capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_103" model="account.account.template">
-            <field name="code">103</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_10"/>
-            <field name="type">view</field>
-            <field name="name">Socios por desembolsos no exigidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1030" model="account.account.template">
-            <field name="code">1030</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_103"/>
-            <field name="type">view</field>
-            <field name="name">Socios por desembolsos no exigidos, capital social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1030_child" model="account.account.template">
-            <field name="code">1030</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_1030"/>
-            <field name="type">other</field>
-            <field name="name">Socios por desembolsos no exigidos, capital social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1034" model="account.account.template">
-            <field name="code">1034</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_103"/>
-            <field name="type">view</field>
-            <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1034_child" model="account.account.template">
-            <field name="code">1034</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_1034"/>
-            <field name="type">other</field>
-            <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_104" model="account.account.template">
-            <field name="code">104</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_10"/>
-            <field name="type">view</field>
-            <field name="name">Socios por aportaciones no dinerarias pendientes</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1040" model="account.account.template">
-            <field name="code">1040</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_104"/>
-            <field name="type">view</field>
-            <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1040_child" model="account.account.template">
-            <field name="code">1040</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_1040"/>
-            <field name="type">other</field>
-            <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1044" model="account.account.template">
-            <field name="code">1044</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_104"/>
-            <field name="type">view</field>
-            <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1044_child" model="account.account.template">
-            <field name="code">1044</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_1044"/>
-            <field name="type">other</field>
-            <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_108" model="account.account.template">
             <field name="code">108</field>
@@ -243,7 +74,7 @@
             <field name="parent_id" ref="pgc_10"/>
             <field name="type">view</field>
             <field name="name">Acciones o participaciones propias en situaciones especiales</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_108_child" model="account.account.template">
             <field name="code">108</field>
@@ -251,7 +82,7 @@
             <field name="parent_id" ref="pgc_108"/>
             <field name="type">other</field>
             <field name="name">Acciones o participaciones propias en situaciones especiales</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_109" model="account.account.template">
             <field name="code">109</field>
@@ -259,7 +90,7 @@
             <field name="parent_id" ref="pgc_10"/>
             <field name="type">view</field>
             <field name="name">Acciones o participaciones propias para reducción de capital</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_109_child" model="account.account.template">
             <field name="code">109</field>
@@ -267,7 +98,7 @@
             <field name="parent_id" ref="pgc_109"/>
             <field name="type">other</field>
             <field name="name">Acciones o participaciones propias para reducción de capital</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_11" model="account.account.template">
             <field name="code">11</field>
@@ -275,79 +106,39 @@
             <field name="parent_id" ref="pgc_1"/>
             <field name="type">view</field>
             <field name="name">Reservas y otros instrumentos de patrimonio</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_110" model="account.account.template">
             <field name="code">110</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_11"/>
             <field name="type">view</field>
-            <field name="name">Prima de Emisión o asunción</field>
-            <field name="user_type" ref="capital"/>
+            <field name="name">Prima de emisión o asunción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_110_child" model="account.account.template">
             <field name="code">110</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_110"/>
             <field name="type">other</field>
-            <field name="name">Prima de Emisión o asunción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_111" model="account.account.template">
-            <field name="code">111</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_11"/>
-            <field name="type">view</field>
-            <field name="name">Otros Instrumentos de patrimonio neto</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1110" model="account.account.template">
-            <field name="code">1110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_111"/>
-            <field name="type">view</field>
-            <field name="name">Patrimonio neto por emision de instrumentos financieros compuestos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1110_child" model="account.account.template">
-            <field name="code">1110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_1110"/>
-            <field name="type">other</field>
-            <field name="name">Patrimonio neto por emision de instrumentos financieros compuestos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1111" model="account.account.template">
-            <field name="code">1111</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_111"/>
-            <field name="type">view</field>
-            <field name="name">Resto de instrumentos de patrimonio neto</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1111_child" model="account.account.template">
-            <field name="code">1111</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_1111"/>
-            <field name="type">other</field>
-            <field name="name">Resto de instrumentos de patrimonio neto</field>
-            <field name="user_type" ref="capital"/>
+            <field name="name">Prima de emisión o asunción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_112" model="account.account.template">
             <field name="code">112</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_11"/>
             <field name="type">view</field>
-            <field name="name">Reserva Legal</field>
-            <field name="user_type" ref="capital"/>
+            <field name="name">Reserva legal</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_112_child" model="account.account.template">
             <field name="code">112</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_112"/>
             <field name="type">other</field>
-            <field name="name">Reserva Legal</field>
-            <field name="user_type" ref="capital"/>
+            <field name="name">Reserva legal</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_113" model="account.account.template">
             <field name="code">113</field>
@@ -355,7 +146,7 @@
             <field name="parent_id" ref="pgc_11"/>
             <field name="type">view</field>
             <field name="name">Reservas voluntarias</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_113_child" model="account.account.template">
             <field name="code">113</field>
@@ -363,7 +154,7 @@
             <field name="parent_id" ref="pgc_113"/>
             <field name="type">other</field>
             <field name="name">Reservas voluntarias</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_114" model="account.account.template">
             <field name="code">114</field>
@@ -371,7 +162,7 @@
             <field name="parent_id" ref="pgc_11"/>
             <field name="type">view</field>
             <field name="name">Reservas especiales</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1140" model="account.account.template">
             <field name="code">1140</field>
@@ -379,7 +170,7 @@
             <field name="parent_id" ref="pgc_114"/>
             <field name="type">view</field>
             <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1140_child" model="account.account.template">
             <field name="code">1140</field>
@@ -387,7 +178,7 @@
             <field name="parent_id" ref="pgc_1140"/>
             <field name="type">other</field>
             <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1141" model="account.account.template">
             <field name="code">1141</field>
@@ -395,7 +186,7 @@
             <field name="parent_id" ref="pgc_114"/>
             <field name="type">view</field>
             <field name="name">Reservas estatutarias</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1141_child" model="account.account.template">
             <field name="code">1141</field>
@@ -403,7 +194,7 @@
             <field name="parent_id" ref="pgc_1141"/>
             <field name="type">other</field>
             <field name="name">Reservas estatutarias</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1142" model="account.account.template">
             <field name="code">1142</field>
@@ -411,7 +202,7 @@
             <field name="parent_id" ref="pgc_114"/>
             <field name="type">view</field>
             <field name="name">Reserva por capital amortizado</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1142_child" model="account.account.template">
             <field name="code">1142</field>
@@ -419,23 +210,7 @@
             <field name="parent_id" ref="pgc_1142"/>
             <field name="type">other</field>
             <field name="name">Reserva por capital amortizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1143" model="account.account.template">
-            <field name="code">1143</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_114"/>
-            <field name="type">view</field>
-            <field name="name">Reserva por fondo de comercio</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1143_child" model="account.account.template">
-            <field name="code">1143</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_1143"/>
-            <field name="type">other</field>
-            <field name="name">Reserva por fondo de comercio</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1144" model="account.account.template">
             <field name="code">1144</field>
@@ -443,7 +218,7 @@
             <field name="parent_id" ref="pgc_114"/>
             <field name="type">view</field>
             <field name="name">Reservas por acciones propias aceptadas en garantía</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1144_child" model="account.account.template">
             <field name="code">1144</field>
@@ -451,23 +226,7 @@
             <field name="parent_id" ref="pgc_1144"/>
             <field name="type">other</field>
             <field name="name">Reservas por acciones propias aceptadas en garantía</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_115" model="account.account.template">
-            <field name="code">115</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_11"/>
-            <field name="type">view</field>
-            <field name="name">Reservas por pérdidas y ganancias actuariales y otros ajustes</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_115_child" model="account.account.template">
-            <field name="code">115</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_115"/>
-            <field name="type">other</field>
-            <field name="name">Reservas por pérdidas y ganancias actuariales y otros ajustes</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_118" model="account.account.template">
             <field name="code">118</field>
@@ -475,7 +234,7 @@
             <field name="parent_id" ref="pgc_11"/>
             <field name="type">view</field>
             <field name="name">Aportaciones de socios o propietarios</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_118_child" model="account.account.template">
             <field name="code">118</field>
@@ -483,7 +242,7 @@
             <field name="parent_id" ref="pgc_118"/>
             <field name="type">other</field>
             <field name="name">Aportaciones de socios o propietarios</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_119" model="account.account.template">
             <field name="code">119</field>
@@ -491,7 +250,7 @@
             <field name="parent_id" ref="pgc_11"/>
             <field name="type">view</field>
             <field name="name">Diferencias por ajuste del capital a euros</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_119_child" model="account.account.template">
             <field name="code">119</field>
@@ -499,63 +258,7 @@
             <field name="parent_id" ref="pgc_119"/>
             <field name="type">other</field>
             <field name="name">Diferencias por ajuste del capital a euros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_12" model="account.account.template">
-            <field name="code">12</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_1"/>
-            <field name="type">view</field>
-            <field name="name">Resultados pendientes de Aplicación</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_120" model="account.account.template">
-            <field name="code">120</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_12"/>
-            <field name="type">view</field>
-            <field name="name">Remanente</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_120_child" model="account.account.template">
-            <field name="code">120</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_120"/>
-            <field name="type">other</field>
-            <field name="name">Remanente</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_121" model="account.account.template">
-            <field name="code">121</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_12"/>
-            <field name="type">view</field>
-            <field name="name">Resultados negativos de ejercicios anteriores</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_121_child" model="account.account.template">
-            <field name="code">121</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_121"/>
-            <field name="type">other</field>
-            <field name="name">Resultados negativos de ejercicios anteriores</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_129" model="account.account.template">
-            <field name="code">129</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_12"/>
-            <field name="type">view</field>
-            <field name="name">Resultado del ejercicio</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_129_child" model="account.account.template">
-            <field name="code">129</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_129"/>
-            <field name="type">other</field>
-            <field name="name">Resultado del ejercicio</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_13" model="account.account.template">
             <field name="code">13</field>
@@ -563,7 +266,7 @@
             <field name="parent_id" ref="pgc_1"/>
             <field name="type">view</field>
             <field name="name">Subvenciones, donaciones y ajustes por cambio de valor</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_130" model="account.account.template">
             <field name="code">130</field>
@@ -571,15 +274,7 @@
             <field name="parent_id" ref="pgc_13"/>
             <field name="type">view</field>
             <field name="name">Subvenciones oficiales de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_130_child" model="account.account.template">
-            <field name="code">130</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_130"/>
-            <field name="type">other</field>
-            <field name="name">Subvenciones oficiales de capital</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_131" model="account.account.template">
             <field name="code">131</field>
@@ -587,7 +282,7 @@
             <field name="parent_id" ref="pgc_13"/>
             <field name="type">view</field>
             <field name="name">Donaciones y legados de capital</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_131_child" model="account.account.template">
             <field name="code">131</field>
@@ -595,7 +290,7 @@
             <field name="parent_id" ref="pgc_131"/>
             <field name="type">other</field>
             <field name="name">Donaciones y legados de capital</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_132" model="account.account.template">
             <field name="code">132</field>
@@ -603,103 +298,7 @@
             <field name="parent_id" ref="pgc_13"/>
             <field name="type">view</field>
             <field name="name">Otras subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_132_child" model="account.account.template">
-            <field name="code">132</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_132"/>
-            <field name="type">other</field>
-            <field name="name">Otras subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_133" model="account.account.template">
-            <field name="code">133</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_13"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes por valoración en activos financieros disponibles para la venta</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_133_child" model="account.account.template">
-            <field name="code">133</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_133"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes por valoración en activos financieros disponibles para la venta</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_134" model="account.account.template">
-            <field name="code">134</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_13"/>
-            <field name="type">view</field>
-            <field name="name">Operaciones de cobertura</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1340" model="account.account.template">
-            <field name="code">1340</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_134"/>
-            <field name="type">view</field>
-            <field name="name">Cobertura de flujos de efectivo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1340_child" model="account.account.template">
-            <field name="code">1340</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_1340"/>
-            <field name="type">other</field>
-            <field name="name">Cobertura de flujos de efectivo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1341" model="account.account.template">
-            <field name="code">1341</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_134"/>
-            <field name="type">view</field>
-            <field name="name">Cobertura de una inversión neta en un negocio en el extranjero</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1341_child" model="account.account.template">
-            <field name="code">1341</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_1341"/>
-            <field name="type">other</field>
-            <field name="name">Cobertura de una inversión neta en un negocio en el extranjero</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_135" model="account.account.template">
-            <field name="code">135</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_13"/>
-            <field name="type">view</field>
-            <field name="name">Diferencias de conversión</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_135_child" model="account.account.template">
-            <field name="code">135</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_135"/>
-            <field name="type">other</field>
-            <field name="name">Diferencias de conversión</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_136" model="account.account.template">
-            <field name="code">136</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_13"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes por valoración de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_136_child" model="account.account.template">
-            <field name="code">136</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_136"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes por valoración de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_137" model="account.account.template">
             <field name="code">137</field>
@@ -707,7 +306,7 @@
             <field name="parent_id" ref="pgc_13"/>
             <field name="type">view</field>
             <field name="name">Ingresos fiscales a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1370" model="account.account.template">
             <field name="code">1370</field>
@@ -715,7 +314,7 @@
             <field name="parent_id" ref="pgc_137"/>
             <field name="type">view</field>
             <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1370_child" model="account.account.template">
             <field name="code">1370</field>
@@ -723,7 +322,7 @@
             <field name="parent_id" ref="pgc_1370"/>
             <field name="type">other</field>
             <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1371" model="account.account.template">
             <field name="code">1371</field>
@@ -731,7 +330,7 @@
             <field name="parent_id" ref="pgc_137"/>
             <field name="type">view</field>
             <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1371_child" model="account.account.template">
             <field name="code">1371</field>
@@ -739,7 +338,7 @@
             <field name="parent_id" ref="pgc_1371"/>
             <field name="type">other</field>
             <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_14" model="account.account.template">
             <field name="code">14</field>
@@ -747,23 +346,7 @@
             <field name="parent_id" ref="pgc_1"/>
             <field name="type">view</field>
             <field name="name">Provisiones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_140" model="account.account.template">
-            <field name="code">140</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_14"/>
-            <field name="type">view</field>
-            <field name="name">Provisión por retribuciones del personal</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_140_child" model="account.account.template">
-            <field name="code">140</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_140"/>
-            <field name="type">other</field>
-            <field name="name">Provisión por retribuciones del personal</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_141" model="account.account.template">
             <field name="code">141</field>
@@ -771,7 +354,7 @@
             <field name="parent_id" ref="pgc_14"/>
             <field name="type">view</field>
             <field name="name">Provisión para impuestos</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_141_child" model="account.account.template">
             <field name="code">141</field>
@@ -779,7 +362,7 @@
             <field name="parent_id" ref="pgc_141"/>
             <field name="type">other</field>
             <field name="name">Provisión para impuestos</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_142" model="account.account.template">
             <field name="code">142</field>
@@ -787,7 +370,7 @@
             <field name="parent_id" ref="pgc_14"/>
             <field name="type">view</field>
             <field name="name">Provisión para otras responsabilidades</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_142_child" model="account.account.template">
             <field name="code">142</field>
@@ -795,7 +378,7 @@
             <field name="parent_id" ref="pgc_142"/>
             <field name="type">other</field>
             <field name="name">Provisión para otras responsabilidades</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_143" model="account.account.template">
             <field name="code">143</field>
@@ -803,7 +386,7 @@
             <field name="parent_id" ref="pgc_14"/>
             <field name="type">view</field>
             <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_143_child" model="account.account.template">
             <field name="code">143</field>
@@ -811,7 +394,7 @@
             <field name="parent_id" ref="pgc_143"/>
             <field name="type">other</field>
             <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_145" model="account.account.template">
             <field name="code">145</field>
@@ -819,7 +402,7 @@
             <field name="parent_id" ref="pgc_14"/>
             <field name="type">view</field>
             <field name="name">Provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_145_child" model="account.account.template">
             <field name="code">145</field>
@@ -827,39 +410,7 @@
             <field name="parent_id" ref="pgc_145"/>
             <field name="type">other</field>
             <field name="name">Provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_146" model="account.account.template">
-            <field name="code">146</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_14"/>
-            <field name="type">view</field>
-            <field name="name">Provisión para reestructuraciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_146_child" model="account.account.template">
-            <field name="code">146</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_146"/>
-            <field name="type">other</field>
-            <field name="name">Provisión para reestructuraciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_147" model="account.account.template">
-            <field name="code">147</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_14"/>
-            <field name="type">view</field>
-            <field name="name">Provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_147_child" model="account.account.template">
-            <field name="code">147</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_147"/>
-            <field name="type">other</field>
-            <field name="name">Provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_15" model="account.account.template">
             <field name="code">15</field>
@@ -867,7 +418,7 @@
             <field name="parent_id" ref="pgc_1"/>
             <field name="type">view</field>
             <field name="name">Deudas con características especiales</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_150" model="account.account.template">
             <field name="code">150</field>
@@ -875,7 +426,7 @@
             <field name="parent_id" ref="pgc_15"/>
             <field name="type">view</field>
             <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_150_child" model="account.account.template">
             <field name="code">150</field>
@@ -883,7 +434,7 @@
             <field name="parent_id" ref="pgc_150"/>
             <field name="type">other</field>
             <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_153" model="account.account.template">
             <field name="code">153</field>
@@ -891,7 +442,7 @@
             <field name="parent_id" ref="pgc_15"/>
             <field name="type">view</field>
             <field name="name">Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1533" model="account.account.template">
             <field name="code">1533</field>
@@ -899,7 +450,7 @@
             <field name="parent_id" ref="pgc_153"/>
             <field name="type">view</field>
             <field name="name">Desembolsos no exigidos, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1533_child" model="account.account.template">
             <field name="code">1533</field>
@@ -907,7 +458,7 @@
             <field name="parent_id" ref="pgc_1533"/>
             <field name="type">other</field>
             <field name="name">Desembolsos no exigidos, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1534" model="account.account.template">
             <field name="code">1534</field>
@@ -915,7 +466,7 @@
             <field name="parent_id" ref="pgc_153"/>
             <field name="type">view</field>
             <field name="name">Desembolsos no exigidos, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1534_child" model="account.account.template">
             <field name="code">1534</field>
@@ -923,7 +474,7 @@
             <field name="parent_id" ref="pgc_1534"/>
             <field name="type">other</field>
             <field name="name">Desembolsos no exigidos, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1535" model="account.account.template">
             <field name="code">1535</field>
@@ -931,7 +482,7 @@
             <field name="parent_id" ref="pgc_153"/>
             <field name="type">view</field>
             <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1535_child" model="account.account.template">
             <field name="code">1535</field>
@@ -939,7 +490,7 @@
             <field name="parent_id" ref="pgc_1535"/>
             <field name="type">other</field>
             <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1536" model="account.account.template">
             <field name="code">1536</field>
@@ -947,7 +498,7 @@
             <field name="parent_id" ref="pgc_153"/>
             <field name="type">view</field>
             <field name="name">Otros desembolsos no exigidos</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1536_child" model="account.account.template">
             <field name="code">1536</field>
@@ -955,7 +506,7 @@
             <field name="parent_id" ref="pgc_1536"/>
             <field name="type">other</field>
             <field name="name">Otros desembolsos no exigidos</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_154" model="account.account.template">
             <field name="code">154</field>
@@ -963,7 +514,7 @@
             <field name="parent_id" ref="pgc_15"/>
             <field name="type">view</field>
             <field name="name">Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1543" model="account.account.template">
             <field name="code">1543</field>
@@ -971,7 +522,7 @@
             <field name="parent_id" ref="pgc_154"/>
             <field name="type">view</field>
             <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1543_child" model="account.account.template">
             <field name="code">1543</field>
@@ -979,7 +530,7 @@
             <field name="parent_id" ref="pgc_1543"/>
             <field name="type">other</field>
             <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1544" model="account.account.template">
             <field name="code">1544</field>
@@ -987,7 +538,7 @@
             <field name="parent_id" ref="pgc_154"/>
             <field name="type">view</field>
             <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1544_child" model="account.account.template">
             <field name="code">1544</field>
@@ -995,7 +546,7 @@
             <field name="parent_id" ref="pgc_1544"/>
             <field name="type">other</field>
             <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1545" model="account.account.template">
             <field name="code">1545</field>
@@ -1003,7 +554,7 @@
             <field name="parent_id" ref="pgc_154"/>
             <field name="type">view</field>
             <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1545_child" model="account.account.template">
             <field name="code">1545</field>
@@ -1011,7 +562,7 @@
             <field name="parent_id" ref="pgc_1545"/>
             <field name="type">other</field>
             <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1546" model="account.account.template">
             <field name="code">1546</field>
@@ -1019,7 +570,7 @@
             <field name="parent_id" ref="pgc_154"/>
             <field name="type">view</field>
             <field name="name">Otras aportaciones no dinerarias pendientes</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1546_child" model="account.account.template">
             <field name="code">1546</field>
@@ -1027,7 +578,7 @@
             <field name="parent_id" ref="pgc_1546"/>
             <field name="type">other</field>
             <field name="name">Otras aportaciones no dinerarias pendientes</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_16" model="account.account.template">
             <field name="code">16</field>
@@ -1035,7 +586,7 @@
             <field name="parent_id" ref="pgc_1"/>
             <field name="type">view</field>
             <field name="name">Deudas con partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_160" model="account.account.template">
             <field name="code">160</field>
@@ -1043,7 +594,7 @@
             <field name="parent_id" ref="pgc_16"/>
             <field name="type">view</field>
             <field name="name">Deudas con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1603" model="account.account.template">
             <field name="code">1603</field>
@@ -1051,7 +602,7 @@
             <field name="parent_id" ref="pgc_160"/>
             <field name="type">view</field>
             <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1603_child" model="account.account.template">
             <field name="code">1603</field>
@@ -1059,7 +610,7 @@
             <field name="parent_id" ref="pgc_1603"/>
             <field name="type">other</field>
             <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1604" model="account.account.template">
             <field name="code">1604</field>
@@ -1067,7 +618,7 @@
             <field name="parent_id" ref="pgc_160"/>
             <field name="type">view</field>
             <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1604_child" model="account.account.template">
             <field name="code">1604</field>
@@ -1075,7 +626,7 @@
             <field name="parent_id" ref="pgc_1604"/>
             <field name="type">other</field>
             <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1605" model="account.account.template">
             <field name="code">1605</field>
@@ -1083,7 +634,7 @@
             <field name="parent_id" ref="pgc_160"/>
             <field name="type">view</field>
             <field name="name">Deudas con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1605_child" model="account.account.template">
             <field name="code">1605</field>
@@ -1091,7 +642,7 @@
             <field name="parent_id" ref="pgc_1605"/>
             <field name="type">other</field>
             <field name="name">Deudas con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_161" model="account.account.template">
             <field name="code">161</field>
@@ -1099,7 +650,7 @@
             <field name="parent_id" ref="pgc_16"/>
             <field name="type">view</field>
             <field name="name">Proveedores de inmovilizado, partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1613" model="account.account.template">
             <field name="code">1613</field>
@@ -1107,7 +658,7 @@
             <field name="parent_id" ref="pgc_161"/>
             <field name="type">view</field>
             <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1613_child" model="account.account.template">
             <field name="code">1613</field>
@@ -1115,7 +666,7 @@
             <field name="parent_id" ref="pgc_1613"/>
             <field name="type">other</field>
             <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1614" model="account.account.template">
             <field name="code">1614</field>
@@ -1123,7 +674,7 @@
             <field name="parent_id" ref="pgc_161"/>
             <field name="type">view</field>
             <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1614_child" model="account.account.template">
             <field name="code">1614</field>
@@ -1131,7 +682,7 @@
             <field name="parent_id" ref="pgc_1614"/>
             <field name="type">other</field>
             <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1615" model="account.account.template">
             <field name="code">1615</field>
@@ -1139,7 +690,7 @@
             <field name="parent_id" ref="pgc_161"/>
             <field name="type">view</field>
             <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1615_child" model="account.account.template">
             <field name="code">1615</field>
@@ -1147,7 +698,7 @@
             <field name="parent_id" ref="pgc_1615"/>
             <field name="type">other</field>
             <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_162" model="account.account.template">
             <field name="code">162</field>
@@ -1155,7 +706,7 @@
             <field name="parent_id" ref="pgc_16"/>
             <field name="type">view</field>
             <field name="name">Acreedores por arrendamiento financiero, partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1623" model="account.account.template">
             <field name="code">1623</field>
@@ -1163,7 +714,7 @@
             <field name="parent_id" ref="pgc_162"/>
             <field name="type">view</field>
             <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1623_child" model="account.account.template">
             <field name="code">1623</field>
@@ -1171,7 +722,7 @@
             <field name="parent_id" ref="pgc_1623"/>
             <field name="type">other</field>
             <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1624" model="account.account.template">
             <field name="code">1624</field>
@@ -1179,7 +730,7 @@
             <field name="parent_id" ref="pgc_162"/>
             <field name="type">view</field>
             <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1624_child" model="account.account.template">
             <field name="code">1624</field>
@@ -1187,7 +738,7 @@
             <field name="parent_id" ref="pgc_1624"/>
             <field name="type">other</field>
             <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1625" model="account.account.template">
             <field name="code">1625</field>
@@ -1195,7 +746,7 @@
             <field name="parent_id" ref="pgc_162"/>
             <field name="type">view</field>
             <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1625_child" model="account.account.template">
             <field name="code">1625</field>
@@ -1203,7 +754,7 @@
             <field name="parent_id" ref="pgc_1625"/>
             <field name="type">other</field>
             <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_163" model="account.account.template">
             <field name="code">163</field>
@@ -1211,7 +762,7 @@
             <field name="parent_id" ref="pgc_16"/>
             <field name="type">view</field>
             <field name="name">Otras deudas con partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1633" model="account.account.template">
             <field name="code">1633</field>
@@ -1219,7 +770,7 @@
             <field name="parent_id" ref="pgc_163"/>
             <field name="type">view</field>
             <field name="name">Otras deudas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1633_child" model="account.account.template">
             <field name="code">1633</field>
@@ -1227,7 +778,7 @@
             <field name="parent_id" ref="pgc_1633"/>
             <field name="type">other</field>
             <field name="name">Otras deudas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1634" model="account.account.template">
             <field name="code">1634</field>
@@ -1235,7 +786,7 @@
             <field name="parent_id" ref="pgc_163"/>
             <field name="type">view</field>
             <field name="name">Otras deudas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1634_child" model="account.account.template">
             <field name="code">1634</field>
@@ -1243,7 +794,7 @@
             <field name="parent_id" ref="pgc_1634"/>
             <field name="type">other</field>
             <field name="name">Otras deudas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1635" model="account.account.template">
             <field name="code">1635</field>
@@ -1251,7 +802,7 @@
             <field name="parent_id" ref="pgc_163"/>
             <field name="type">view</field>
             <field name="name">Otras deudas, con otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_1635_child" model="account.account.template">
             <field name="code">1635</field>
@@ -1259,7 +810,7 @@
             <field name="parent_id" ref="pgc_1635"/>
             <field name="type">other</field>
             <field name="name">Otras deudas, con otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_17" model="account.account.template">
             <field name="code">17</field>
@@ -1267,7 +818,7 @@
             <field name="parent_id" ref="pgc_1"/>
             <field name="type">view</field>
             <field name="name">Deudas por préstamos recibidos, empréstitos y otros conceptos</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_170" model="account.account.template">
             <field name="code">170</field>
@@ -1275,7 +826,7 @@
             <field name="parent_id" ref="pgc_17"/>
             <field name="type">view</field>
             <field name="name">Deudas con entidades de crédito</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_170_child" model="account.account.template">
             <field name="code">170</field>
@@ -1283,7 +834,7 @@
             <field name="parent_id" ref="pgc_170"/>
             <field name="type">other</field>
             <field name="name">Deudas con entidades de crédito</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_171" model="account.account.template">
             <field name="code">171</field>
@@ -1291,7 +842,7 @@
             <field name="parent_id" ref="pgc_17"/>
             <field name="type">view</field>
             <field name="name">Deudas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_171_child" model="account.account.template">
             <field name="code">171</field>
@@ -1299,7 +850,7 @@
             <field name="parent_id" ref="pgc_171"/>
             <field name="type">other</field>
             <field name="name">Deudas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_172" model="account.account.template">
             <field name="code">172</field>
@@ -1307,7 +858,7 @@
             <field name="parent_id" ref="pgc_17"/>
             <field name="type">view</field>
             <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_172_child" model="account.account.template">
             <field name="code">172</field>
@@ -1315,7 +866,7 @@
             <field name="parent_id" ref="pgc_172"/>
             <field name="type">other</field>
             <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_173" model="account.account.template">
             <field name="code">173</field>
@@ -1323,7 +874,7 @@
             <field name="parent_id" ref="pgc_17"/>
             <field name="type">view</field>
             <field name="name">Proveedores de inmovilizado</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_173_child" model="account.account.template">
             <field name="code">173</field>
@@ -1331,7 +882,7 @@
             <field name="parent_id" ref="pgc_173"/>
             <field name="type">other</field>
             <field name="name">Proveedores de inmovilizado</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_174" model="account.account.template">
             <field name="code">174</field>
@@ -1339,7 +890,7 @@
             <field name="parent_id" ref="pgc_17"/>
             <field name="type">view</field>
             <field name="name">Acreedores por arrendamiento financiero</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_174_child" model="account.account.template">
             <field name="code">174</field>
@@ -1347,7 +898,7 @@
             <field name="parent_id" ref="pgc_174"/>
             <field name="type">other</field>
             <field name="name">Acreedores por arrendamiento financiero</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_175" model="account.account.template">
             <field name="code">175</field>
@@ -1355,7 +906,7 @@
             <field name="parent_id" ref="pgc_17"/>
             <field name="type">view</field>
             <field name="name">Efectos a pagar</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_175_child" model="account.account.template">
             <field name="code">175</field>
@@ -1363,7 +914,7 @@
             <field name="parent_id" ref="pgc_175"/>
             <field name="type">other</field>
             <field name="name">Efectos a pagar</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_176" model="account.account.template">
             <field name="code">176</field>
@@ -1371,39 +922,15 @@
             <field name="parent_id" ref="pgc_17"/>
             <field name="type">view</field>
             <field name="name">Pasivos por derivados financieros</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
-        <record id="pgc_1765" model="account.account.template">
-            <field name="code">1765</field>
-            <field name="reconcile" eval="True"/>
+        <record id="pgc_176_child" model="account.account.template">
+            <field name="code">176</field>
+            <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_176"/>
-            <field name="type">view</field>
-            <field name="name">Pasivos por derivados financieros, carter de negociación</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1765_child" model="account.account.template">
-            <field name="code">1765</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_1765"/>
             <field name="type">other</field>
-            <field name="name">Pasivos por derivados financieros, carter de negociación</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1768" model="account.account.template">
-            <field name="code">1768</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_176"/>
-            <field name="type">view</field>
-            <field name="name">Pasivos por derivados financieros, instrumentos de cobertura</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_1768_child" model="account.account.template">
-            <field name="code">1768</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_1768"/>
-            <field name="type">other</field>
-            <field name="name">Pasivos por derivados financieros, instrumentos de cobertura</field>
-            <field name="user_type" ref="capital"/>
+            <field name="name">Pasivos por derivados financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_177" model="account.account.template">
             <field name="code">177</field>
@@ -1411,7 +938,7 @@
             <field name="parent_id" ref="pgc_17"/>
             <field name="type">view</field>
             <field name="name">Obligaciones y bonos</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_177_child" model="account.account.template">
             <field name="code">177</field>
@@ -1419,23 +946,7 @@
             <field name="parent_id" ref="pgc_177"/>
             <field name="type">other</field>
             <field name="name">Obligaciones y bonos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_178" model="account.account.template">
-            <field name="code">178</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_17"/>
-            <field name="type">view</field>
-            <field name="name">Obligaciones y bonos convertibles</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_178_child" model="account.account.template">
-            <field name="code">178</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_178"/>
-            <field name="type">other</field>
-            <field name="name">Obligaciones y bonos convertibles</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_179" model="account.account.template">
             <field name="code">179</field>
@@ -1443,7 +954,7 @@
             <field name="parent_id" ref="pgc_17"/>
             <field name="type">view</field>
             <field name="name">Deudas representadas en otros valores negociables</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_179_child" model="account.account.template">
             <field name="code">179</field>
@@ -1451,7 +962,7 @@
             <field name="parent_id" ref="pgc_179"/>
             <field name="type">other</field>
             <field name="name">Deudas representadas en otros valores negociables</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_18" model="account.account.template">
             <field name="code">18</field>
@@ -1459,7 +970,7 @@
             <field name="parent_id" ref="pgc_1"/>
             <field name="type">view</field>
             <field name="name">Pasivos por fianzas, garantías y otros conceptos</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_180" model="account.account.template">
             <field name="code">180</field>
@@ -1467,7 +978,7 @@
             <field name="parent_id" ref="pgc_18"/>
             <field name="type">view</field>
             <field name="name">Fianzas recibidas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_180_child" model="account.account.template">
             <field name="code">180</field>
@@ -1475,7 +986,7 @@
             <field name="parent_id" ref="pgc_180"/>
             <field name="type">other</field>
             <field name="name">Fianzas recibidas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_181" model="account.account.template">
             <field name="code">181</field>
@@ -1483,7 +994,7 @@
             <field name="parent_id" ref="pgc_18"/>
             <field name="type">view</field>
             <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_181_child" model="account.account.template">
             <field name="code">181</field>
@@ -1491,7 +1002,7 @@
             <field name="parent_id" ref="pgc_181"/>
             <field name="type">other</field>
             <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_185" model="account.account.template">
             <field name="code">185</field>
@@ -1499,7 +1010,7 @@
             <field name="parent_id" ref="pgc_18"/>
             <field name="type">view</field>
             <field name="name">Depósitos recibidos</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_185_child" model="account.account.template">
             <field name="code">185</field>
@@ -1507,23 +1018,7 @@
             <field name="parent_id" ref="pgc_185"/>
             <field name="type">other</field>
             <field name="name">Depósitos recibidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_189" model="account.account.template">
-            <field name="code">189</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_18"/>
-            <field name="type">view</field>
-            <field name="name">Garantías financieras</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_189_child" model="account.account.template">
-            <field name="code">189</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_189"/>
-            <field name="type">other</field>
-            <field name="name">Garantías financieras</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_19" model="account.account.template">
             <field name="code">19</field>
@@ -1531,7 +1026,7 @@
             <field name="parent_id" ref="pgc_1"/>
             <field name="type">view</field>
             <field name="name">Situaciones transitorias de financiación</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_190" model="account.account.template">
             <field name="code">190</field>
@@ -1539,7 +1034,7 @@
             <field name="parent_id" ref="pgc_19"/>
             <field name="type">view</field>
             <field name="name">Acciones o participaciones emitidas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_190_child" model="account.account.template">
             <field name="code">190</field>
@@ -1547,7 +1042,7 @@
             <field name="parent_id" ref="pgc_190"/>
             <field name="type">other</field>
             <field name="name">Acciones o participaciones emitidas</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_192" model="account.account.template">
             <field name="code">192</field>
@@ -1555,7 +1050,7 @@
             <field name="parent_id" ref="pgc_19"/>
             <field name="type">view</field>
             <field name="name">Suscriptores de acciones</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_192_child" model="account.account.template">
             <field name="code">192</field>
@@ -1563,7 +1058,7 @@
             <field name="parent_id" ref="pgc_192"/>
             <field name="type">other</field>
             <field name="name">Suscriptores de acciones</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_194" model="account.account.template">
             <field name="code">194</field>
@@ -1571,7 +1066,7 @@
             <field name="parent_id" ref="pgc_19"/>
             <field name="type">view</field>
             <field name="name">Capital emitido pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_194_child" model="account.account.template">
             <field name="code">194</field>
@@ -1579,7 +1074,7 @@
             <field name="parent_id" ref="pgc_194"/>
             <field name="type">other</field>
             <field name="name">Capital emitido pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_195" model="account.account.template">
             <field name="code">195</field>
@@ -1587,7 +1082,7 @@
             <field name="parent_id" ref="pgc_19"/>
             <field name="type">view</field>
             <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_195_child" model="account.account.template">
             <field name="code">195</field>
@@ -1595,7 +1090,7 @@
             <field name="parent_id" ref="pgc_195"/>
             <field name="type">other</field>
             <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_197" model="account.account.template">
             <field name="code">197</field>
@@ -1603,7 +1098,7 @@
             <field name="parent_id" ref="pgc_19"/>
             <field name="type">view</field>
             <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_197_child" model="account.account.template">
             <field name="code">197</field>
@@ -1611,7 +1106,7 @@
             <field name="parent_id" ref="pgc_197"/>
             <field name="type">other</field>
             <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_199" model="account.account.template">
             <field name="code">199</field>
@@ -1619,7 +1114,7 @@
             <field name="parent_id" ref="pgc_19"/>
             <field name="type">view</field>
             <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_199_child" model="account.account.template">
             <field name="code">199</field>
@@ -1627,7 +1122,7 @@
             <field name="parent_id" ref="pgc_199"/>
             <field name="type">other</field>
             <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
-            <field name="user_type" ref="capital"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
         <record id="pgc_2" model="account.account.template">
             <field name="code">2</field>
@@ -1635,7 +1130,7 @@
             <field name="parent_id" ref="pgc_0"/>
             <field name="type">view</field>
             <field name="name">Activo no corriente</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_20" model="account.account.template">
             <field name="code">20</field>
@@ -1643,7 +1138,7 @@
             <field name="parent_id" ref="pgc_2"/>
             <field name="type">view</field>
             <field name="name">Inmovilizaciones intangibles</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_200" model="account.account.template">
             <field name="code">200</field>
@@ -1651,7 +1146,7 @@
             <field name="parent_id" ref="pgc_20"/>
             <field name="type">view</field>
             <field name="name">Investigación</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_200_child" model="account.account.template">
             <field name="code">200</field>
@@ -1659,7 +1154,7 @@
             <field name="parent_id" ref="pgc_200"/>
             <field name="type">other</field>
             <field name="name">Investigación</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_201" model="account.account.template">
             <field name="code">201</field>
@@ -1667,7 +1162,7 @@
             <field name="parent_id" ref="pgc_20"/>
             <field name="type">view</field>
             <field name="name">Desarrollo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_201_child" model="account.account.template">
             <field name="code">201</field>
@@ -1675,7 +1170,7 @@
             <field name="parent_id" ref="pgc_201"/>
             <field name="type">other</field>
             <field name="name">Desarrollo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_202" model="account.account.template">
             <field name="code">202</field>
@@ -1683,7 +1178,7 @@
             <field name="parent_id" ref="pgc_20"/>
             <field name="type">view</field>
             <field name="name">Concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_202_child" model="account.account.template">
             <field name="code">202</field>
@@ -1691,7 +1186,7 @@
             <field name="parent_id" ref="pgc_202"/>
             <field name="type">other</field>
             <field name="name">Concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_203" model="account.account.template">
             <field name="code">203</field>
@@ -1699,7 +1194,7 @@
             <field name="parent_id" ref="pgc_20"/>
             <field name="type">view</field>
             <field name="name">Propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_203_child" model="account.account.template">
             <field name="code">203</field>
@@ -1707,23 +1202,7 @@
             <field name="parent_id" ref="pgc_203"/>
             <field name="type">other</field>
             <field name="name">Propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_204" model="account.account.template">
-            <field name="code">204</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_20"/>
-            <field name="type">view</field>
-            <field name="name">Fondo de comercio</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_204_child" model="account.account.template">
-            <field name="code">204</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_204"/>
-            <field name="type">other</field>
-            <field name="name">Fondo de comercio</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_205" model="account.account.template">
             <field name="code">205</field>
@@ -1731,7 +1210,7 @@
             <field name="parent_id" ref="pgc_20"/>
             <field name="type">view</field>
             <field name="name">Derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_205_child" model="account.account.template">
             <field name="code">205</field>
@@ -1739,7 +1218,7 @@
             <field name="parent_id" ref="pgc_205"/>
             <field name="type">other</field>
             <field name="name">Derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_206" model="account.account.template">
             <field name="code">206</field>
@@ -1747,7 +1226,7 @@
             <field name="parent_id" ref="pgc_20"/>
             <field name="type">view</field>
             <field name="name">Aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_206_child" model="account.account.template">
             <field name="code">206</field>
@@ -1755,7 +1234,7 @@
             <field name="parent_id" ref="pgc_206"/>
             <field name="type">other</field>
             <field name="name">Aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_209" model="account.account.template">
             <field name="code">209</field>
@@ -1763,7 +1242,7 @@
             <field name="parent_id" ref="pgc_20"/>
             <field name="type">view</field>
             <field name="name">Anticipos para inmovilizaciones intangibles</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_209_child" model="account.account.template">
             <field name="code">209</field>
@@ -1771,7 +1250,7 @@
             <field name="parent_id" ref="pgc_209"/>
             <field name="type">other</field>
             <field name="name">Anticipos para inmovilizaciones intangibles</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_21" model="account.account.template">
             <field name="code">21</field>
@@ -1779,7 +1258,7 @@
             <field name="parent_id" ref="pgc_2"/>
             <field name="type">view</field>
             <field name="name">Inmovilizaciones materiales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_210" model="account.account.template">
             <field name="code">210</field>
@@ -1787,7 +1266,7 @@
             <field name="parent_id" ref="pgc_21"/>
             <field name="type">view</field>
             <field name="name">Terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_210_child" model="account.account.template">
             <field name="code">210</field>
@@ -1795,7 +1274,7 @@
             <field name="parent_id" ref="pgc_210"/>
             <field name="type">other</field>
             <field name="name">Terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_211" model="account.account.template">
             <field name="code">211</field>
@@ -1803,7 +1282,7 @@
             <field name="parent_id" ref="pgc_21"/>
             <field name="type">view</field>
             <field name="name">Construcciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_211_child" model="account.account.template">
             <field name="code">211</field>
@@ -1811,7 +1290,7 @@
             <field name="parent_id" ref="pgc_211"/>
             <field name="type">other</field>
             <field name="name">Construcciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_212" model="account.account.template">
             <field name="code">212</field>
@@ -1819,7 +1298,7 @@
             <field name="parent_id" ref="pgc_21"/>
             <field name="type">view</field>
             <field name="name">Instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_212_child" model="account.account.template">
             <field name="code">212</field>
@@ -1827,7 +1306,7 @@
             <field name="parent_id" ref="pgc_212"/>
             <field name="type">other</field>
             <field name="name">Instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_213" model="account.account.template">
             <field name="code">213</field>
@@ -1835,7 +1314,7 @@
             <field name="parent_id" ref="pgc_21"/>
             <field name="type">view</field>
             <field name="name">Maquinaria</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_213_child" model="account.account.template">
             <field name="code">213</field>
@@ -1843,7 +1322,7 @@
             <field name="parent_id" ref="pgc_213"/>
             <field name="type">other</field>
             <field name="name">Maquinaria</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_214" model="account.account.template">
             <field name="code">214</field>
@@ -1851,7 +1330,7 @@
             <field name="parent_id" ref="pgc_21"/>
             <field name="type">view</field>
             <field name="name">Utillaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_214_child" model="account.account.template">
             <field name="code">214</field>
@@ -1859,7 +1338,7 @@
             <field name="parent_id" ref="pgc_214"/>
             <field name="type">other</field>
             <field name="name">Utillaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_215" model="account.account.template">
             <field name="code">215</field>
@@ -1867,7 +1346,7 @@
             <field name="parent_id" ref="pgc_21"/>
             <field name="type">view</field>
             <field name="name">Otras instalaciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_215_child" model="account.account.template">
             <field name="code">215</field>
@@ -1875,7 +1354,7 @@
             <field name="parent_id" ref="pgc_215"/>
             <field name="type">other</field>
             <field name="name">Otras instalaciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_216" model="account.account.template">
             <field name="code">216</field>
@@ -1883,7 +1362,7 @@
             <field name="parent_id" ref="pgc_21"/>
             <field name="type">view</field>
             <field name="name">Mobiliario</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_216_child" model="account.account.template">
             <field name="code">216</field>
@@ -1891,7 +1370,7 @@
             <field name="parent_id" ref="pgc_216"/>
             <field name="type">other</field>
             <field name="name">Mobiliario</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_217" model="account.account.template">
             <field name="code">217</field>
@@ -1899,7 +1378,7 @@
             <field name="parent_id" ref="pgc_21"/>
             <field name="type">view</field>
             <field name="name">Equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_217_child" model="account.account.template">
             <field name="code">217</field>
@@ -1907,7 +1386,7 @@
             <field name="parent_id" ref="pgc_217"/>
             <field name="type">other</field>
             <field name="name">Equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_218" model="account.account.template">
             <field name="code">218</field>
@@ -1915,7 +1394,7 @@
             <field name="parent_id" ref="pgc_21"/>
             <field name="type">view</field>
             <field name="name">Elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_218_child" model="account.account.template">
             <field name="code">218</field>
@@ -1923,7 +1402,7 @@
             <field name="parent_id" ref="pgc_218"/>
             <field name="type">other</field>
             <field name="name">Elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_219" model="account.account.template">
             <field name="code">219</field>
@@ -1931,7 +1410,7 @@
             <field name="parent_id" ref="pgc_21"/>
             <field name="type">view</field>
             <field name="name">Otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_219_child" model="account.account.template">
             <field name="code">219</field>
@@ -1939,7 +1418,7 @@
             <field name="parent_id" ref="pgc_219"/>
             <field name="type">other</field>
             <field name="name">Otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_22" model="account.account.template">
             <field name="code">22</field>
@@ -1947,7 +1426,7 @@
             <field name="parent_id" ref="pgc_2"/>
             <field name="type">view</field>
             <field name="name">Inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_220" model="account.account.template">
             <field name="code">220</field>
@@ -1955,7 +1434,7 @@
             <field name="parent_id" ref="pgc_22"/>
             <field name="type">view</field>
             <field name="name">Inversiones en terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_220_child" model="account.account.template">
             <field name="code">220</field>
@@ -1963,7 +1442,7 @@
             <field name="parent_id" ref="pgc_220"/>
             <field name="type">other</field>
             <field name="name">Inversiones en terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_221" model="account.account.template">
             <field name="code">221</field>
@@ -1971,7 +1450,7 @@
             <field name="parent_id" ref="pgc_22"/>
             <field name="type">view</field>
             <field name="name">Inversiones en construcciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_221_child" model="account.account.template">
             <field name="code">221</field>
@@ -1979,7 +1458,7 @@
             <field name="parent_id" ref="pgc_221"/>
             <field name="type">other</field>
             <field name="name">Inversiones en construcciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_23" model="account.account.template">
             <field name="code">23</field>
@@ -1987,7 +1466,7 @@
             <field name="parent_id" ref="pgc_2"/>
             <field name="type">view</field>
             <field name="name">Inmovilizaciones materiales en curso</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_230" model="account.account.template">
             <field name="code">230</field>
@@ -1995,7 +1474,7 @@
             <field name="parent_id" ref="pgc_23"/>
             <field name="type">view</field>
             <field name="name">Adaptación de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_230_child" model="account.account.template">
             <field name="code">230</field>
@@ -2003,7 +1482,7 @@
             <field name="parent_id" ref="pgc_230"/>
             <field name="type">other</field>
             <field name="name">Adaptación de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_231" model="account.account.template">
             <field name="code">231</field>
@@ -2011,7 +1490,7 @@
             <field name="parent_id" ref="pgc_23"/>
             <field name="type">view</field>
             <field name="name">Construcciones en curso</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_231_child" model="account.account.template">
             <field name="code">231</field>
@@ -2019,7 +1498,7 @@
             <field name="parent_id" ref="pgc_231"/>
             <field name="type">other</field>
             <field name="name">Construcciones en curso</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_232" model="account.account.template">
             <field name="code">232</field>
@@ -2027,7 +1506,7 @@
             <field name="parent_id" ref="pgc_23"/>
             <field name="type">view</field>
             <field name="name">Instalaciones técnicas en montaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_232_child" model="account.account.template">
             <field name="code">232</field>
@@ -2035,7 +1514,7 @@
             <field name="parent_id" ref="pgc_232"/>
             <field name="type">other</field>
             <field name="name">Instalaciones técnicas en montaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_233" model="account.account.template">
             <field name="code">233</field>
@@ -2043,7 +1522,7 @@
             <field name="parent_id" ref="pgc_23"/>
             <field name="type">view</field>
             <field name="name">Maquinaria en montaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_233_child" model="account.account.template">
             <field name="code">233</field>
@@ -2051,7 +1530,7 @@
             <field name="parent_id" ref="pgc_233"/>
             <field name="type">other</field>
             <field name="name">Maquinaria en montaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_237" model="account.account.template">
             <field name="code">237</field>
@@ -2059,7 +1538,7 @@
             <field name="parent_id" ref="pgc_23"/>
             <field name="type">view</field>
             <field name="name">Equipos para procesos de información en montaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_237_child" model="account.account.template">
             <field name="code">237</field>
@@ -2067,7 +1546,7 @@
             <field name="parent_id" ref="pgc_237"/>
             <field name="type">other</field>
             <field name="name">Equipos para procesos de información en montaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_239" model="account.account.template">
             <field name="code">239</field>
@@ -2075,7 +1554,7 @@
             <field name="parent_id" ref="pgc_23"/>
             <field name="type">view</field>
             <field name="name">Anticipos para inmovilizaciones materiales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_239_child" model="account.account.template">
             <field name="code">239</field>
@@ -2083,7 +1562,7 @@
             <field name="parent_id" ref="pgc_239"/>
             <field name="type">other</field>
             <field name="name">Anticipos para inmovilizaciones materiales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_24" model="account.account.template">
             <field name="code">24</field>
@@ -2091,63 +1570,7 @@
             <field name="parent_id" ref="pgc_2"/>
             <field name="type">view</field>
             <field name="name">Inversiones financieras en partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_240" model="account.account.template">
-            <field name="code">240</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_24"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones en partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2403" model="account.account.template">
-            <field name="code">2403</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_240"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2403_child" model="account.account.template">
-            <field name="code">2403</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_2403"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2404" model="account.account.template">
-            <field name="code">2404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_240"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2404_child" model="account.account.template">
-            <field name="code">2404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_2404"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2405" model="account.account.template">
-            <field name="code">2405</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_240"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2405_child" model="account.account.template">
-            <field name="code">2405</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_2405"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_241" model="account.account.template">
             <field name="code">241</field>
@@ -2155,7 +1578,7 @@
             <field name="parent_id" ref="pgc_24"/>
             <field name="type">view</field>
             <field name="name">Valores representativos de deuda de partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2413" model="account.account.template">
             <field name="code">2413</field>
@@ -2163,7 +1586,7 @@
             <field name="parent_id" ref="pgc_241"/>
             <field name="type">view</field>
             <field name="name">Valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2413_child" model="account.account.template">
             <field name="code">2413</field>
@@ -2171,7 +1594,7 @@
             <field name="parent_id" ref="pgc_2413"/>
             <field name="type">other</field>
             <field name="name">Valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2414" model="account.account.template">
             <field name="code">2414</field>
@@ -2179,7 +1602,7 @@
             <field name="parent_id" ref="pgc_241"/>
             <field name="type">view</field>
             <field name="name">Valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2414_child" model="account.account.template">
             <field name="code">2414</field>
@@ -2187,7 +1610,7 @@
             <field name="parent_id" ref="pgc_2414"/>
             <field name="type">other</field>
             <field name="name">Valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2415" model="account.account.template">
             <field name="code">2415</field>
@@ -2195,7 +1618,7 @@
             <field name="parent_id" ref="pgc_241"/>
             <field name="type">view</field>
             <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2415_child" model="account.account.template">
             <field name="code">2415</field>
@@ -2203,7 +1626,7 @@
             <field name="parent_id" ref="pgc_2415"/>
             <field name="type">other</field>
             <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_242" model="account.account.template">
             <field name="code">242</field>
@@ -2211,7 +1634,7 @@
             <field name="parent_id" ref="pgc_24"/>
             <field name="type">view</field>
             <field name="name">Créditos a partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2423" model="account.account.template">
             <field name="code">2423</field>
@@ -2219,7 +1642,7 @@
             <field name="parent_id" ref="pgc_242"/>
             <field name="type">view</field>
             <field name="name">Créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2423_child" model="account.account.template">
             <field name="code">2423</field>
@@ -2227,7 +1650,7 @@
             <field name="parent_id" ref="pgc_2423"/>
             <field name="type">other</field>
             <field name="name">Créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2424" model="account.account.template">
             <field name="code">2424</field>
@@ -2235,7 +1658,7 @@
             <field name="parent_id" ref="pgc_242"/>
             <field name="type">view</field>
             <field name="name">Créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2424_child" model="account.account.template">
             <field name="code">2424</field>
@@ -2243,7 +1666,7 @@
             <field name="parent_id" ref="pgc_2424"/>
             <field name="type">other</field>
             <field name="name">Créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2425" model="account.account.template">
             <field name="code">2425</field>
@@ -2251,7 +1674,7 @@
             <field name="parent_id" ref="pgc_242"/>
             <field name="type">view</field>
             <field name="name">Créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2425_child" model="account.account.template">
             <field name="code">2425</field>
@@ -2259,63 +1682,7 @@
             <field name="parent_id" ref="pgc_2425"/>
             <field name="type">other</field>
             <field name="name">Créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_249" model="account.account.template">
-            <field name="code">249</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_24"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2493" model="account.account.template">
-            <field name="code">2493</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_249"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2493_child" model="account.account.template">
-            <field name="code">2493</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_2493"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2494" model="account.account.template">
-            <field name="code">2494</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_249"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2494_child" model="account.account.template">
-            <field name="code">2494</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_2494"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2495" model="account.account.template">
-            <field name="code">2495</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_249"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2495_child" model="account.account.template">
-            <field name="code">2495</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_2495"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_25" model="account.account.template">
             <field name="code">25</field>
@@ -2323,7 +1690,7 @@
             <field name="parent_id" ref="pgc_2"/>
             <field name="type">view</field>
             <field name="name">Otras inversiones financieras</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_250" model="account.account.template">
             <field name="code">250</field>
@@ -2331,7 +1698,7 @@
             <field name="parent_id" ref="pgc_25"/>
             <field name="type">view</field>
             <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_250_child" model="account.account.template">
             <field name="code">250</field>
@@ -2339,7 +1706,7 @@
             <field name="parent_id" ref="pgc_250"/>
             <field name="type">other</field>
             <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_251" model="account.account.template">
             <field name="code">251</field>
@@ -2347,7 +1714,7 @@
             <field name="parent_id" ref="pgc_25"/>
             <field name="type">view</field>
             <field name="name">Valores representativos de deuda</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_251_child" model="account.account.template">
             <field name="code">251</field>
@@ -2355,7 +1722,7 @@
             <field name="parent_id" ref="pgc_251"/>
             <field name="type">other</field>
             <field name="name">Valores representativos de deuda</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_252" model="account.account.template">
             <field name="code">252</field>
@@ -2363,7 +1730,7 @@
             <field name="parent_id" ref="pgc_25"/>
             <field name="type">view</field>
             <field name="name">Créditos</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_252_child" model="account.account.template">
             <field name="code">252</field>
@@ -2371,7 +1738,7 @@
             <field name="parent_id" ref="pgc_252"/>
             <field name="type">other</field>
             <field name="name">Créditos</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_253" model="account.account.template">
             <field name="code">253</field>
@@ -2379,7 +1746,7 @@
             <field name="parent_id" ref="pgc_25"/>
             <field name="type">view</field>
             <field name="name">Créditos por enajenación de inmovilizado</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_253_child" model="account.account.template">
             <field name="code">253</field>
@@ -2387,7 +1754,7 @@
             <field name="parent_id" ref="pgc_253"/>
             <field name="type">other</field>
             <field name="name">Créditos por enajenación de inmovilizado</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_254" model="account.account.template">
             <field name="code">254</field>
@@ -2395,7 +1762,7 @@
             <field name="parent_id" ref="pgc_25"/>
             <field name="type">view</field>
             <field name="name">Créditos al personal</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_254_child" model="account.account.template">
             <field name="code">254</field>
@@ -2403,7 +1770,7 @@
             <field name="parent_id" ref="pgc_254"/>
             <field name="type">other</field>
             <field name="name">Créditos al personal</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_255" model="account.account.template">
             <field name="code">255</field>
@@ -2411,55 +1778,7 @@
             <field name="parent_id" ref="pgc_25"/>
             <field name="type">view</field>
             <field name="name">Activos por derivados financieros</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2550" model="account.account.template">
-            <field name="code">2550</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_255"/>
-            <field name="type">view</field>
-            <field name="name">Activos por derivados financieros, cartera de negociación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2550_child" model="account.account.template">
-            <field name="code">2550</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_2550"/>
-            <field name="type">other</field>
-            <field name="name">Activos por derivados financieros, cartera de negociación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2553" model="account.account.template">
-            <field name="code">2553</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_255"/>
-            <field name="type">view</field>
-            <field name="name">Activos por derivados financieros, instrumentos de cobertura</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_2553_child" model="account.account.template">
-            <field name="code">2553</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_2553"/>
-            <field name="type">other</field>
-            <field name="name">Activos por derivados financieros, instrumentos de cobertura</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_257" model="account.account.template">
-            <field name="code">257</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_25"/>
-            <field name="type">view</field>
-            <field name="name">Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_257_child" model="account.account.template">
-            <field name="code">257</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_257"/>
-            <field name="type">other</field>
-            <field name="name">Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_258" model="account.account.template">
             <field name="code">258</field>
@@ -2467,7 +1786,7 @@
             <field name="parent_id" ref="pgc_25"/>
             <field name="type">view</field>
             <field name="name">Imposiciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_258_child" model="account.account.template">
             <field name="code">258</field>
@@ -2475,7 +1794,7 @@
             <field name="parent_id" ref="pgc_258"/>
             <field name="type">other</field>
             <field name="name">Imposiciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_259" model="account.account.template">
             <field name="code">259</field>
@@ -2483,7 +1802,7 @@
             <field name="parent_id" ref="pgc_25"/>
             <field name="type">view</field>
             <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_259_child" model="account.account.template">
             <field name="code">259</field>
@@ -2491,7 +1810,7 @@
             <field name="parent_id" ref="pgc_259"/>
             <field name="type">other</field>
             <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_26" model="account.account.template">
             <field name="code">26</field>
@@ -2499,7 +1818,7 @@
             <field name="parent_id" ref="pgc_2"/>
             <field name="type">view</field>
             <field name="name">Fianzas y depósitos constituidos</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_260" model="account.account.template">
             <field name="code">260</field>
@@ -2507,7 +1826,7 @@
             <field name="parent_id" ref="pgc_26"/>
             <field name="type">view</field>
             <field name="name">Fianzas constituidas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_260_child" model="account.account.template">
             <field name="code">260</field>
@@ -2515,7 +1834,7 @@
             <field name="parent_id" ref="pgc_260"/>
             <field name="type">other</field>
             <field name="name">Fianzas constituidas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_265" model="account.account.template">
             <field name="code">265</field>
@@ -2523,7 +1842,7 @@
             <field name="parent_id" ref="pgc_26"/>
             <field name="type">view</field>
             <field name="name">Depósitos constituidos</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_265_child" model="account.account.template">
             <field name="code">265</field>
@@ -2531,7 +1850,7 @@
             <field name="parent_id" ref="pgc_265"/>
             <field name="type">other</field>
             <field name="name">Depósitos constituidos</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_28" model="account.account.template">
             <field name="code">28</field>
@@ -2539,7 +1858,7 @@
             <field name="parent_id" ref="pgc_2"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada del inmovilizado</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_280" model="account.account.template">
             <field name="code">280</field>
@@ -2547,7 +1866,7 @@
             <field name="parent_id" ref="pgc_28"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada del inmovilizado intangible</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2800" model="account.account.template">
             <field name="code">2800</field>
@@ -2555,7 +1874,7 @@
             <field name="parent_id" ref="pgc_280"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de investigación</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2800_child" model="account.account.template">
             <field name="code">2800</field>
@@ -2563,7 +1882,7 @@
             <field name="parent_id" ref="pgc_2800"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de investigación</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2801" model="account.account.template">
             <field name="code">2801</field>
@@ -2571,7 +1890,7 @@
             <field name="parent_id" ref="pgc_280"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2801_child" model="account.account.template">
             <field name="code">2801</field>
@@ -2579,7 +1898,7 @@
             <field name="parent_id" ref="pgc_2801"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2802" model="account.account.template">
             <field name="code">2802</field>
@@ -2587,7 +1906,7 @@
             <field name="parent_id" ref="pgc_280"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2802_child" model="account.account.template">
             <field name="code">2802</field>
@@ -2595,7 +1914,7 @@
             <field name="parent_id" ref="pgc_2802"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2803" model="account.account.template">
             <field name="code">2803</field>
@@ -2603,7 +1922,7 @@
             <field name="parent_id" ref="pgc_280"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2803_child" model="account.account.template">
             <field name="code">2803</field>
@@ -2611,7 +1930,7 @@
             <field name="parent_id" ref="pgc_2803"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2805" model="account.account.template">
             <field name="code">2805</field>
@@ -2619,7 +1938,7 @@
             <field name="parent_id" ref="pgc_280"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2805_child" model="account.account.template">
             <field name="code">2805</field>
@@ -2627,7 +1946,7 @@
             <field name="parent_id" ref="pgc_2805"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2806" model="account.account.template">
             <field name="code">2806</field>
@@ -2635,7 +1954,7 @@
             <field name="parent_id" ref="pgc_280"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2806_child" model="account.account.template">
             <field name="code">2806</field>
@@ -2643,7 +1962,7 @@
             <field name="parent_id" ref="pgc_2806"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_281" model="account.account.template">
             <field name="code">281</field>
@@ -2651,7 +1970,7 @@
             <field name="parent_id" ref="pgc_28"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada del inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2811" model="account.account.template">
             <field name="code">2811</field>
@@ -2659,7 +1978,7 @@
             <field name="parent_id" ref="pgc_281"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de construcciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2811_child" model="account.account.template">
             <field name="code">2811</field>
@@ -2667,7 +1986,7 @@
             <field name="parent_id" ref="pgc_2811"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de construcciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2812" model="account.account.template">
             <field name="code">2812</field>
@@ -2675,7 +1994,7 @@
             <field name="parent_id" ref="pgc_281"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2812_child" model="account.account.template">
             <field name="code">2812</field>
@@ -2683,7 +2002,7 @@
             <field name="parent_id" ref="pgc_2812"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2813" model="account.account.template">
             <field name="code">2813</field>
@@ -2691,7 +2010,7 @@
             <field name="parent_id" ref="pgc_281"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2813_child" model="account.account.template">
             <field name="code">2813</field>
@@ -2699,7 +2018,7 @@
             <field name="parent_id" ref="pgc_2813"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2814" model="account.account.template">
             <field name="code">2814</field>
@@ -2707,7 +2026,7 @@
             <field name="parent_id" ref="pgc_281"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de utillaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2814_child" model="account.account.template">
             <field name="code">2814</field>
@@ -2715,7 +2034,7 @@
             <field name="parent_id" ref="pgc_2814"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de utillaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2815" model="account.account.template">
             <field name="code">2815</field>
@@ -2723,7 +2042,7 @@
             <field name="parent_id" ref="pgc_281"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de otras instalaciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2815_child" model="account.account.template">
             <field name="code">2815</field>
@@ -2731,7 +2050,7 @@
             <field name="parent_id" ref="pgc_2815"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de otras instalaciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2816" model="account.account.template">
             <field name="code">2816</field>
@@ -2739,7 +2058,7 @@
             <field name="parent_id" ref="pgc_281"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2816_child" model="account.account.template">
             <field name="code">2816</field>
@@ -2747,7 +2066,7 @@
             <field name="parent_id" ref="pgc_2816"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2817" model="account.account.template">
             <field name="code">2817</field>
@@ -2755,7 +2074,7 @@
             <field name="parent_id" ref="pgc_281"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2817_child" model="account.account.template">
             <field name="code">2817</field>
@@ -2763,7 +2082,7 @@
             <field name="parent_id" ref="pgc_2817"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2818" model="account.account.template">
             <field name="code">2818</field>
@@ -2771,7 +2090,7 @@
             <field name="parent_id" ref="pgc_281"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2818_child" model="account.account.template">
             <field name="code">2818</field>
@@ -2779,7 +2098,7 @@
             <field name="parent_id" ref="pgc_2818"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2819" model="account.account.template">
             <field name="code">2819</field>
@@ -2787,7 +2106,7 @@
             <field name="parent_id" ref="pgc_281"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2819_child" model="account.account.template">
             <field name="code">2819</field>
@@ -2795,7 +2114,7 @@
             <field name="parent_id" ref="pgc_2819"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_282" model="account.account.template">
             <field name="code">282</field>
@@ -2803,7 +2122,7 @@
             <field name="parent_id" ref="pgc_28"/>
             <field name="type">view</field>
             <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_282_child" model="account.account.template">
             <field name="code">282</field>
@@ -2811,7 +2130,7 @@
             <field name="parent_id" ref="pgc_282"/>
             <field name="type">other</field>
             <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_29" model="account.account.template">
             <field name="code">29</field>
@@ -2819,7 +2138,7 @@
             <field name="parent_id" ref="pgc_2"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de activos no corrientes</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_290" model="account.account.template">
             <field name="code">290</field>
@@ -2827,7 +2146,7 @@
             <field name="parent_id" ref="pgc_29"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor del inmovilizado intangible</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2900" model="account.account.template">
             <field name="code">2900</field>
@@ -2835,7 +2154,7 @@
             <field name="parent_id" ref="pgc_290"/>
             <field name="type">view</field>
             <field name="name">Deterioro del valor de investigación</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2900_child" model="account.account.template">
             <field name="code">2900</field>
@@ -2843,7 +2162,7 @@
             <field name="parent_id" ref="pgc_2900"/>
             <field name="type">other</field>
             <field name="name">Deterioro del valor de investigación</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2901" model="account.account.template">
             <field name="code">2901</field>
@@ -2851,7 +2170,7 @@
             <field name="parent_id" ref="pgc_290"/>
             <field name="type">view</field>
             <field name="name">Deterioro del valor de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2901_child" model="account.account.template">
             <field name="code">2901</field>
@@ -2859,7 +2178,7 @@
             <field name="parent_id" ref="pgc_2901"/>
             <field name="type">other</field>
             <field name="name">Deterioro del valor de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2902" model="account.account.template">
             <field name="code">2902</field>
@@ -2867,7 +2186,7 @@
             <field name="parent_id" ref="pgc_290"/>
             <field name="type">view</field>
             <field name="name">Deterioro del valor de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2902_child" model="account.account.template">
             <field name="code">2902</field>
@@ -2875,7 +2194,7 @@
             <field name="parent_id" ref="pgc_2902"/>
             <field name="type">other</field>
             <field name="name">Deterioro del valor de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2903" model="account.account.template">
             <field name="code">2903</field>
@@ -2883,7 +2202,7 @@
             <field name="parent_id" ref="pgc_290"/>
             <field name="type">view</field>
             <field name="name">Deterioro del valor de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2903_child" model="account.account.template">
             <field name="code">2903</field>
@@ -2891,7 +2210,7 @@
             <field name="parent_id" ref="pgc_2903"/>
             <field name="type">other</field>
             <field name="name">Deterioro del valor de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2905" model="account.account.template">
             <field name="code">2905</field>
@@ -2899,7 +2218,7 @@
             <field name="parent_id" ref="pgc_290"/>
             <field name="type">view</field>
             <field name="name">Deterioro del valor de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2905_child" model="account.account.template">
             <field name="code">2905</field>
@@ -2907,7 +2226,7 @@
             <field name="parent_id" ref="pgc_2905"/>
             <field name="type">other</field>
             <field name="name">Deterioro del valor de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2906" model="account.account.template">
             <field name="code">2906</field>
@@ -2915,7 +2234,7 @@
             <field name="parent_id" ref="pgc_290"/>
             <field name="type">view</field>
             <field name="name">Deterioro del valor de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2906_child" model="account.account.template">
             <field name="code">2906</field>
@@ -2923,7 +2242,7 @@
             <field name="parent_id" ref="pgc_2906"/>
             <field name="type">other</field>
             <field name="name">Deterioro del valor de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_291" model="account.account.template">
             <field name="code">291</field>
@@ -2931,7 +2250,7 @@
             <field name="parent_id" ref="pgc_29"/>
             <field name="type">view</field>
             <field name="name">Deterioro del valor del inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2910" model="account.account.template">
             <field name="code">2910</field>
@@ -2939,7 +2258,7 @@
             <field name="parent_id" ref="pgc_291"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2910_child" model="account.account.template">
             <field name="code">2910</field>
@@ -2947,7 +2266,7 @@
             <field name="parent_id" ref="pgc_2910"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2911" model="account.account.template">
             <field name="code">2911</field>
@@ -2955,7 +2274,7 @@
             <field name="parent_id" ref="pgc_291"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2911_child" model="account.account.template">
             <field name="code">2911</field>
@@ -2963,7 +2282,7 @@
             <field name="parent_id" ref="pgc_2911"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2912" model="account.account.template">
             <field name="code">2912</field>
@@ -2971,7 +2290,7 @@
             <field name="parent_id" ref="pgc_291"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2912_child" model="account.account.template">
             <field name="code">2912</field>
@@ -2979,7 +2298,7 @@
             <field name="parent_id" ref="pgc_2912"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2913" model="account.account.template">
             <field name="code">2913</field>
@@ -2987,7 +2306,7 @@
             <field name="parent_id" ref="pgc_291"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2913_child" model="account.account.template">
             <field name="code">2913</field>
@@ -2995,7 +2314,7 @@
             <field name="parent_id" ref="pgc_2913"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2914" model="account.account.template">
             <field name="code">2914</field>
@@ -3003,7 +2322,7 @@
             <field name="parent_id" ref="pgc_291"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de utillaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2914_child" model="account.account.template">
             <field name="code">2914</field>
@@ -3011,23 +2330,23 @@
             <field name="parent_id" ref="pgc_2914"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de utillaje</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2915" model="account.account.template">
             <field name="code">2915</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_291"/>
             <field name="type">view</field>
-            <field name="name">Deterioro de valor de otras instaciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="name">Deterioro de valor de otras instalaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2915_child" model="account.account.template">
             <field name="code">2915</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_2915"/>
             <field name="type">other</field>
-            <field name="name">Deterioro de valor de otras instaciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="name">Deterioro de valor de otras instalaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2916" model="account.account.template">
             <field name="code">2916</field>
@@ -3035,7 +2354,7 @@
             <field name="parent_id" ref="pgc_291"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2916_child" model="account.account.template">
             <field name="code">2916</field>
@@ -3043,7 +2362,7 @@
             <field name="parent_id" ref="pgc_2916"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2917" model="account.account.template">
             <field name="code">2917</field>
@@ -3051,7 +2370,7 @@
             <field name="parent_id" ref="pgc_291"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2917_child" model="account.account.template">
             <field name="code">2917</field>
@@ -3059,7 +2378,7 @@
             <field name="parent_id" ref="pgc_2917"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2918" model="account.account.template">
             <field name="code">2918</field>
@@ -3067,7 +2386,7 @@
             <field name="parent_id" ref="pgc_291"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2918_child" model="account.account.template">
             <field name="code">2918</field>
@@ -3075,7 +2394,7 @@
             <field name="parent_id" ref="pgc_2918"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2919" model="account.account.template">
             <field name="code">2919</field>
@@ -3083,7 +2402,7 @@
             <field name="parent_id" ref="pgc_291"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2919_child" model="account.account.template">
             <field name="code">2919</field>
@@ -3091,7 +2410,7 @@
             <field name="parent_id" ref="pgc_2919"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_292" model="account.account.template">
             <field name="code">292</field>
@@ -3099,7 +2418,7 @@
             <field name="parent_id" ref="pgc_29"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2920" model="account.account.template">
             <field name="code">2920</field>
@@ -3107,7 +2426,7 @@
             <field name="parent_id" ref="pgc_292"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2920_child" model="account.account.template">
             <field name="code">2920</field>
@@ -3115,7 +2434,7 @@
             <field name="parent_id" ref="pgc_2920"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2921" model="account.account.template">
             <field name="code">2921</field>
@@ -3123,7 +2442,7 @@
             <field name="parent_id" ref="pgc_292"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2921_child" model="account.account.template">
             <field name="code">2921</field>
@@ -3131,7 +2450,7 @@
             <field name="parent_id" ref="pgc_2921"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_293" model="account.account.template">
             <field name="code">293</field>
@@ -3139,7 +2458,7 @@
             <field name="parent_id" ref="pgc_29"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de participaciones en partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2933" model="account.account.template">
             <field name="code">2933</field>
@@ -3147,7 +2466,7 @@
             <field name="parent_id" ref="pgc_293"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2933_child" model="account.account.template">
             <field name="code">2933</field>
@@ -3155,7 +2474,7 @@
             <field name="parent_id" ref="pgc_2933"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2934" model="account.account.template">
             <field name="code">2934</field>
@@ -3163,7 +2482,7 @@
             <field name="parent_id" ref="pgc_293"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2934_child" model="account.account.template">
             <field name="code">2934</field>
@@ -3171,7 +2490,7 @@
             <field name="parent_id" ref="pgc_2934"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_294" model="account.account.template">
             <field name="code">294</field>
@@ -3179,7 +2498,7 @@
             <field name="parent_id" ref="pgc_29"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de valores representativos de deuda de partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2943" model="account.account.template">
             <field name="code">2943</field>
@@ -3187,7 +2506,7 @@
             <field name="parent_id" ref="pgc_294"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2943_child" model="account.account.template">
             <field name="code">2943</field>
@@ -3195,7 +2514,7 @@
             <field name="parent_id" ref="pgc_2943"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2944" model="account.account.template">
             <field name="code">2944</field>
@@ -3203,7 +2522,7 @@
             <field name="parent_id" ref="pgc_294"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2944_child" model="account.account.template">
             <field name="code">2944</field>
@@ -3211,7 +2530,7 @@
             <field name="parent_id" ref="pgc_2944"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2945" model="account.account.template">
             <field name="code">2945</field>
@@ -3219,7 +2538,7 @@
             <field name="parent_id" ref="pgc_294"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2945_child" model="account.account.template">
             <field name="code">2945</field>
@@ -3227,7 +2546,7 @@
             <field name="parent_id" ref="pgc_2945"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_295" model="account.account.template">
             <field name="code">295</field>
@@ -3235,7 +2554,7 @@
             <field name="parent_id" ref="pgc_29"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos a partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2953" model="account.account.template">
             <field name="code">2953</field>
@@ -3243,7 +2562,7 @@
             <field name="parent_id" ref="pgc_295"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2953_child" model="account.account.template">
             <field name="code">2953</field>
@@ -3251,7 +2570,7 @@
             <field name="parent_id" ref="pgc_2953"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2954" model="account.account.template">
             <field name="code">2954</field>
@@ -3259,7 +2578,7 @@
             <field name="parent_id" ref="pgc_295"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2954_child" model="account.account.template">
             <field name="code">2954</field>
@@ -3267,7 +2586,7 @@
             <field name="parent_id" ref="pgc_2954"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2955" model="account.account.template">
             <field name="code">2955</field>
@@ -3275,7 +2594,7 @@
             <field name="parent_id" ref="pgc_295"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_2955_child" model="account.account.template">
             <field name="code">2955</field>
@@ -3283,7 +2602,7 @@
             <field name="parent_id" ref="pgc_2955"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_297" model="account.account.template">
             <field name="code">297</field>
@@ -3291,7 +2610,7 @@
             <field name="parent_id" ref="pgc_29"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de valores representativos de deuda</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_297_child" model="account.account.template">
             <field name="code">297</field>
@@ -3299,7 +2618,7 @@
             <field name="parent_id" ref="pgc_297"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de valores representativos de deuda</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_298" model="account.account.template">
             <field name="code">298</field>
@@ -3307,7 +2626,7 @@
             <field name="parent_id" ref="pgc_29"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_298_child" model="account.account.template">
             <field name="code">298</field>
@@ -3315,7 +2634,7 @@
             <field name="parent_id" ref="pgc_298"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de créditos</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
         <record id="pgc_3" model="account.account.template">
             <field name="code">3</field>
@@ -3323,7 +2642,7 @@
             <field name="parent_id" ref="pgc_0"/>
             <field name="type">view</field>
             <field name="name">Existencias</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_30" model="account.account.template">
             <field name="code">30</field>
@@ -3331,7 +2650,7 @@
             <field name="parent_id" ref="pgc_3"/>
             <field name="type">view</field>
             <field name="name">Comerciales</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_300" model="account.account.template">
             <field name="code">300</field>
@@ -3339,7 +2658,7 @@
             <field name="parent_id" ref="pgc_30"/>
             <field name="type">view</field>
             <field name="name">Mercaderías A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_300_child" model="account.account.template">
             <field name="code">300</field>
@@ -3347,7 +2666,7 @@
             <field name="parent_id" ref="pgc_300"/>
             <field name="type">other</field>
             <field name="name">Mercaderías A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_301" model="account.account.template">
             <field name="code">301</field>
@@ -3355,7 +2674,7 @@
             <field name="parent_id" ref="pgc_30"/>
             <field name="type">view</field>
             <field name="name">Mercaderías B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_301_child" model="account.account.template">
             <field name="code">301</field>
@@ -3363,47 +2682,47 @@
             <field name="parent_id" ref="pgc_301"/>
             <field name="type">other</field>
             <field name="name">Mercaderías B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_31" model="account.account.template">
             <field name="code">31</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_3"/>
             <field name="type">view</field>
-            <field name="name">Materias Primas</field>
-            <field name="user_type" ref="stock"/>
+            <field name="name">Materias primas</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_310" model="account.account.template">
             <field name="code">310</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_31"/>
             <field name="type">view</field>
-            <field name="name">Materias Primas A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="name">Materias primas A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_310_child" model="account.account.template">
             <field name="code">310</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_310"/>
             <field name="type">other</field>
-            <field name="name">Materias Primas A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="name">Materias primas A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_311" model="account.account.template">
             <field name="code">311</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_31"/>
             <field name="type">view</field>
-            <field name="name">Materias Primas B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="name">Materias primas B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_311_child" model="account.account.template">
             <field name="code">311</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_311"/>
             <field name="type">other</field>
-            <field name="name">Materias Primas B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="name">Materias primas B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_32" model="account.account.template">
             <field name="code">32</field>
@@ -3411,7 +2730,7 @@
             <field name="parent_id" ref="pgc_3"/>
             <field name="type">view</field>
             <field name="name">Otros aprovisionamientos</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_320" model="account.account.template">
             <field name="code">320</field>
@@ -3419,7 +2738,7 @@
             <field name="parent_id" ref="pgc_32"/>
             <field name="type">view</field>
             <field name="name">Elementos y conjuntos incorporables</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_320_child" model="account.account.template">
             <field name="code">320</field>
@@ -3427,7 +2746,7 @@
             <field name="parent_id" ref="pgc_320"/>
             <field name="type">other</field>
             <field name="name">Elementos y conjuntos incorporables</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_321" model="account.account.template">
             <field name="code">321</field>
@@ -3435,7 +2754,7 @@
             <field name="parent_id" ref="pgc_32"/>
             <field name="type">view</field>
             <field name="name">Combustibles</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_321_child" model="account.account.template">
             <field name="code">321</field>
@@ -3443,7 +2762,7 @@
             <field name="parent_id" ref="pgc_321"/>
             <field name="type">other</field>
             <field name="name">Combustibles</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_322" model="account.account.template">
             <field name="code">322</field>
@@ -3451,7 +2770,7 @@
             <field name="parent_id" ref="pgc_32"/>
             <field name="type">view</field>
             <field name="name">Repuestos</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_322_child" model="account.account.template">
             <field name="code">322</field>
@@ -3459,7 +2778,7 @@
             <field name="parent_id" ref="pgc_322"/>
             <field name="type">other</field>
             <field name="name">Repuestos</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_325" model="account.account.template">
             <field name="code">325</field>
@@ -3467,7 +2786,7 @@
             <field name="parent_id" ref="pgc_32"/>
             <field name="type">view</field>
             <field name="name">Materiales diversos</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_325_child" model="account.account.template">
             <field name="code">325</field>
@@ -3475,7 +2794,7 @@
             <field name="parent_id" ref="pgc_325"/>
             <field name="type">other</field>
             <field name="name">Materiales diversos</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_326" model="account.account.template">
             <field name="code">326</field>
@@ -3483,7 +2802,7 @@
             <field name="parent_id" ref="pgc_32"/>
             <field name="type">view</field>
             <field name="name">Embalajes</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_326_child" model="account.account.template">
             <field name="code">326</field>
@@ -3491,7 +2810,7 @@
             <field name="parent_id" ref="pgc_326"/>
             <field name="type">other</field>
             <field name="name">Embalajes</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_327" model="account.account.template">
             <field name="code">327</field>
@@ -3499,7 +2818,7 @@
             <field name="parent_id" ref="pgc_32"/>
             <field name="type">view</field>
             <field name="name">Envases</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_327_child" model="account.account.template">
             <field name="code">327</field>
@@ -3507,7 +2826,7 @@
             <field name="parent_id" ref="pgc_327"/>
             <field name="type">other</field>
             <field name="name">Envases</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_328" model="account.account.template">
             <field name="code">328</field>
@@ -3515,7 +2834,7 @@
             <field name="parent_id" ref="pgc_32"/>
             <field name="type">view</field>
             <field name="name">Material de oficina</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_328_child" model="account.account.template">
             <field name="code">328</field>
@@ -3523,7 +2842,7 @@
             <field name="parent_id" ref="pgc_328"/>
             <field name="type">other</field>
             <field name="name">Material de oficina</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_33" model="account.account.template">
             <field name="code">33</field>
@@ -3531,7 +2850,7 @@
             <field name="parent_id" ref="pgc_3"/>
             <field name="type">view</field>
             <field name="name">Productos en curso</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_330" model="account.account.template">
             <field name="code">330</field>
@@ -3539,7 +2858,7 @@
             <field name="parent_id" ref="pgc_33"/>
             <field name="type">view</field>
             <field name="name">Productos en curso A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_330_child" model="account.account.template">
             <field name="code">330</field>
@@ -3547,7 +2866,7 @@
             <field name="parent_id" ref="pgc_330"/>
             <field name="type">other</field>
             <field name="name">Productos en curso A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_331" model="account.account.template">
             <field name="code">331</field>
@@ -3555,7 +2874,7 @@
             <field name="parent_id" ref="pgc_33"/>
             <field name="type">view</field>
             <field name="name">Productos en curso B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_331_child" model="account.account.template">
             <field name="code">331</field>
@@ -3563,7 +2882,7 @@
             <field name="parent_id" ref="pgc_331"/>
             <field name="type">other</field>
             <field name="name">Productos en curso B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_34" model="account.account.template">
             <field name="code">34</field>
@@ -3571,7 +2890,7 @@
             <field name="parent_id" ref="pgc_3"/>
             <field name="type">view</field>
             <field name="name">Productos semiterminados</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_340" model="account.account.template">
             <field name="code">340</field>
@@ -3579,7 +2898,7 @@
             <field name="parent_id" ref="pgc_34"/>
             <field name="type">view</field>
             <field name="name">Productos semiterminados A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_340_child" model="account.account.template">
             <field name="code">340</field>
@@ -3587,7 +2906,7 @@
             <field name="parent_id" ref="pgc_340"/>
             <field name="type">other</field>
             <field name="name">Productos semiterminados A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_341" model="account.account.template">
             <field name="code">341</field>
@@ -3595,7 +2914,7 @@
             <field name="parent_id" ref="pgc_34"/>
             <field name="type">view</field>
             <field name="name">Productos semiterminados B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_341_child" model="account.account.template">
             <field name="code">341</field>
@@ -3603,7 +2922,7 @@
             <field name="parent_id" ref="pgc_341"/>
             <field name="type">other</field>
             <field name="name">Productos semiterminados B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_35" model="account.account.template">
             <field name="code">35</field>
@@ -3611,7 +2930,7 @@
             <field name="parent_id" ref="pgc_3"/>
             <field name="type">view</field>
             <field name="name">Productos terminados</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_350" model="account.account.template">
             <field name="code">350</field>
@@ -3619,7 +2938,7 @@
             <field name="parent_id" ref="pgc_35"/>
             <field name="type">view</field>
             <field name="name">Productos terminados A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_350_child" model="account.account.template">
             <field name="code">350</field>
@@ -3627,7 +2946,7 @@
             <field name="parent_id" ref="pgc_350"/>
             <field name="type">other</field>
             <field name="name">Productos terminados A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_351" model="account.account.template">
             <field name="code">351</field>
@@ -3635,7 +2954,7 @@
             <field name="parent_id" ref="pgc_35"/>
             <field name="type">view</field>
             <field name="name">Productos terminados B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_351_child" model="account.account.template">
             <field name="code">351</field>
@@ -3643,7 +2962,7 @@
             <field name="parent_id" ref="pgc_351"/>
             <field name="type">other</field>
             <field name="name">Productos terminados B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_36" model="account.account.template">
             <field name="code">36</field>
@@ -3651,7 +2970,7 @@
             <field name="parent_id" ref="pgc_3"/>
             <field name="type">view</field>
             <field name="name">Subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_360" model="account.account.template">
             <field name="code">360</field>
@@ -3659,7 +2978,7 @@
             <field name="parent_id" ref="pgc_36"/>
             <field name="type">view</field>
             <field name="name">Subproductos A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_360_child" model="account.account.template">
             <field name="code">360</field>
@@ -3667,7 +2986,7 @@
             <field name="parent_id" ref="pgc_360"/>
             <field name="type">other</field>
             <field name="name">Subproductos A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_361" model="account.account.template">
             <field name="code">361</field>
@@ -3675,7 +2994,7 @@
             <field name="parent_id" ref="pgc_36"/>
             <field name="type">view</field>
             <field name="name">Subproductos B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_361_child" model="account.account.template">
             <field name="code">361</field>
@@ -3683,7 +3002,7 @@
             <field name="parent_id" ref="pgc_361"/>
             <field name="type">other</field>
             <field name="name">Subproductos B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_365" model="account.account.template">
             <field name="code">365</field>
@@ -3691,7 +3010,7 @@
             <field name="parent_id" ref="pgc_36"/>
             <field name="type">view</field>
             <field name="name">Residuos A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_365_child" model="account.account.template">
             <field name="code">365</field>
@@ -3699,7 +3018,7 @@
             <field name="parent_id" ref="pgc_365"/>
             <field name="type">other</field>
             <field name="name">Residuos A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_366" model="account.account.template">
             <field name="code">366</field>
@@ -3707,7 +3026,7 @@
             <field name="parent_id" ref="pgc_36"/>
             <field name="type">view</field>
             <field name="name">Residuos B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_366_child" model="account.account.template">
             <field name="code">366</field>
@@ -3715,7 +3034,7 @@
             <field name="parent_id" ref="pgc_366"/>
             <field name="type">other</field>
             <field name="name">Residuos B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_368" model="account.account.template">
             <field name="code">368</field>
@@ -3723,7 +3042,7 @@
             <field name="parent_id" ref="pgc_36"/>
             <field name="type">view</field>
             <field name="name">Materiales recuperados A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_368_child" model="account.account.template">
             <field name="code">368</field>
@@ -3731,7 +3050,7 @@
             <field name="parent_id" ref="pgc_368"/>
             <field name="type">other</field>
             <field name="name">Materiales recuperados A</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_369" model="account.account.template">
             <field name="code">369</field>
@@ -3739,7 +3058,7 @@
             <field name="parent_id" ref="pgc_36"/>
             <field name="type">view</field>
             <field name="name">Materiales recuperados B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_369_child" model="account.account.template">
             <field name="code">369</field>
@@ -3747,7 +3066,7 @@
             <field name="parent_id" ref="pgc_369"/>
             <field name="type">other</field>
             <field name="name">Materiales recuperados B</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_39" model="account.account.template">
             <field name="code">39</field>
@@ -3755,7 +3074,7 @@
             <field name="parent_id" ref="pgc_3"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de las existencias</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_390" model="account.account.template">
             <field name="code">390</field>
@@ -3763,7 +3082,7 @@
             <field name="parent_id" ref="pgc_39"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de las mercaderías</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_390_child" model="account.account.template">
             <field name="code">390</field>
@@ -3771,7 +3090,7 @@
             <field name="parent_id" ref="pgc_390"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de las mercaderías</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_391" model="account.account.template">
             <field name="code">391</field>
@@ -3779,7 +3098,7 @@
             <field name="parent_id" ref="pgc_39"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de las materias primas</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_391_child" model="account.account.template">
             <field name="code">391</field>
@@ -3787,7 +3106,7 @@
             <field name="parent_id" ref="pgc_391"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de las materias primas</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_392" model="account.account.template">
             <field name="code">392</field>
@@ -3795,7 +3114,7 @@
             <field name="parent_id" ref="pgc_39"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de otros aprovisionamientos</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_392_child" model="account.account.template">
             <field name="code">392</field>
@@ -3803,7 +3122,7 @@
             <field name="parent_id" ref="pgc_392"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de otros aprovisionamientos</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_393" model="account.account.template">
             <field name="code">393</field>
@@ -3811,7 +3130,7 @@
             <field name="parent_id" ref="pgc_39"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de los productos en curso</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_393_child" model="account.account.template">
             <field name="code">393</field>
@@ -3819,7 +3138,7 @@
             <field name="parent_id" ref="pgc_393"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de los productos en curso</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_394" model="account.account.template">
             <field name="code">394</field>
@@ -3827,7 +3146,7 @@
             <field name="parent_id" ref="pgc_39"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de los productos semiterminados</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_394_child" model="account.account.template">
             <field name="code">394</field>
@@ -3835,7 +3154,7 @@
             <field name="parent_id" ref="pgc_394"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de los productos semiterminados</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_395" model="account.account.template">
             <field name="code">395</field>
@@ -3843,7 +3162,7 @@
             <field name="parent_id" ref="pgc_39"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de los productos terminados</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_395_child" model="account.account.template">
             <field name="code">395</field>
@@ -3851,7 +3170,7 @@
             <field name="parent_id" ref="pgc_395"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de los productos terminados</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_396" model="account.account.template">
             <field name="code">396</field>
@@ -3859,7 +3178,7 @@
             <field name="parent_id" ref="pgc_39"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_396_child" model="account.account.template">
             <field name="code">396</field>
@@ -3867,7 +3186,7 @@
             <field name="parent_id" ref="pgc_396"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="stock"/>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
         </record>
         <record id="pgc_4" model="account.account.template">
             <field name="code">4</field>
@@ -3875,7 +3194,7 @@
             <field name="parent_id" ref="pgc_0"/>
             <field name="type">view</field>
             <field name="name">Acreedores y deudores por operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_40" model="account.account.template">
             <field name="code">40</field>
@@ -3883,7 +3202,7 @@
             <field name="parent_id" ref="pgc_4"/>
             <field name="type">view</field>
             <field name="name">Proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_400" model="account.account.template">
             <field name="code">400</field>
@@ -3891,7 +3210,7 @@
             <field name="parent_id" ref="pgc_40"/>
             <field name="type">view</field>
             <field name="name">Proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4000" model="account.account.template">
             <field name="code">4000</field>
@@ -3899,7 +3218,7 @@
             <field name="parent_id" ref="pgc_400"/>
             <field name="type">view</field>
             <field name="name">Proveedores (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4000_child" model="account.account.template">
             <field name="code">4000</field>
@@ -3907,7 +3226,7 @@
             <field name="parent_id" ref="pgc_4000"/>
             <field name="type">payable</field>
             <field name="name">Proveedores (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4004" model="account.account.template">
             <field name="code">4004</field>
@@ -3915,7 +3234,7 @@
             <field name="parent_id" ref="pgc_400"/>
             <field name="type">view</field>
             <field name="name">Proveedores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4004_child" model="account.account.template">
             <field name="code">4004</field>
@@ -3923,7 +3242,7 @@
             <field name="parent_id" ref="pgc_4004"/>
             <field name="type">payable</field>
             <field name="name">Proveedores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4009" model="account.account.template">
             <field name="code">4009</field>
@@ -3931,7 +3250,7 @@
             <field name="parent_id" ref="pgc_400"/>
             <field name="type">view</field>
             <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4009_child" model="account.account.template">
             <field name="code">4009</field>
@@ -3939,7 +3258,7 @@
             <field name="parent_id" ref="pgc_4009"/>
             <field name="type">payable</field>
             <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_401" model="account.account.template">
             <field name="code">401</field>
@@ -3947,15 +3266,15 @@
             <field name="parent_id" ref="pgc_40"/>
             <field name="type">view</field>
             <field name="name">Proveedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_401_child" model="account.account.template">
             <field name="code">401</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_401"/>
-            <field name="type">other</field>
+            <field name="type">payable</field>
             <field name="name">Proveedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_403" model="account.account.template">
             <field name="code">403</field>
@@ -3963,7 +3282,7 @@
             <field name="parent_id" ref="pgc_40"/>
             <field name="type">view</field>
             <field name="name">Proveedores, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4030" model="account.account.template">
             <field name="code">4030</field>
@@ -3971,7 +3290,7 @@
             <field name="parent_id" ref="pgc_403"/>
             <field name="type">view</field>
             <field name="name">Proveedores, empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4030_child" model="account.account.template">
             <field name="code">4030</field>
@@ -3979,7 +3298,7 @@
             <field name="parent_id" ref="pgc_4030"/>
             <field name="type">payable</field>
             <field name="name">Proveedores, empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4031" model="account.account.template">
             <field name="code">4031</field>
@@ -3987,7 +3306,7 @@
             <field name="parent_id" ref="pgc_403"/>
             <field name="type">view</field>
             <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4031_child" model="account.account.template">
             <field name="code">4031</field>
@@ -3995,7 +3314,7 @@
             <field name="parent_id" ref="pgc_4031"/>
             <field name="type">payable</field>
             <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4034" model="account.account.template">
             <field name="code">4034</field>
@@ -4003,7 +3322,7 @@
             <field name="parent_id" ref="pgc_403"/>
             <field name="type">view</field>
             <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4034_child" model="account.account.template">
             <field name="code">4034</field>
@@ -4011,7 +3330,7 @@
             <field name="parent_id" ref="pgc_4034"/>
             <field name="type">payable</field>
             <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4036" model="account.account.template">
             <field name="code">4036</field>
@@ -4019,7 +3338,7 @@
             <field name="parent_id" ref="pgc_403"/>
             <field name="type">view</field>
             <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4036_child" model="account.account.template">
             <field name="code">4036</field>
@@ -4027,7 +3346,7 @@
             <field name="parent_id" ref="pgc_4036"/>
             <field name="type">payable</field>
             <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4039" model="account.account.template">
             <field name="code">4039</field>
@@ -4035,7 +3354,7 @@
             <field name="parent_id" ref="pgc_403"/>
             <field name="type">view</field>
             <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4039_child" model="account.account.template">
             <field name="code">4039</field>
@@ -4043,7 +3362,7 @@
             <field name="parent_id" ref="pgc_4039"/>
             <field name="type">payable</field>
             <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_404" model="account.account.template">
             <field name="code">404</field>
@@ -4051,7 +3370,7 @@
             <field name="parent_id" ref="pgc_40"/>
             <field name="type">view</field>
             <field name="name">Proveedores, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_404_child" model="account.account.template">
             <field name="code">404</field>
@@ -4059,7 +3378,7 @@
             <field name="parent_id" ref="pgc_404"/>
             <field name="type">other</field>
             <field name="name">Proveedores, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_405" model="account.account.template">
             <field name="code">405</field>
@@ -4067,7 +3386,7 @@
             <field name="parent_id" ref="pgc_40"/>
             <field name="type">view</field>
             <field name="name">Proveedores, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_405_child" model="account.account.template">
             <field name="code">405</field>
@@ -4075,7 +3394,7 @@
             <field name="parent_id" ref="pgc_405"/>
             <field name="type">other</field>
             <field name="name">Proveedores, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_406" model="account.account.template">
             <field name="code">406</field>
@@ -4083,7 +3402,7 @@
             <field name="parent_id" ref="pgc_40"/>
             <field name="type">view</field>
             <field name="name">Envases y embalajes a devolver a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_406_child" model="account.account.template">
             <field name="code">406</field>
@@ -4091,7 +3410,7 @@
             <field name="parent_id" ref="pgc_406"/>
             <field name="type">other</field>
             <field name="name">Envases y embalajes a devolver a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_407" model="account.account.template">
             <field name="code">407</field>
@@ -4099,7 +3418,7 @@
             <field name="parent_id" ref="pgc_40"/>
             <field name="type">view</field>
             <field name="name">Anticipos a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_407_child" model="account.account.template">
             <field name="code">407</field>
@@ -4107,7 +3426,7 @@
             <field name="parent_id" ref="pgc_407"/>
             <field name="type">other</field>
             <field name="name">Anticipos a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_41" model="account.account.template">
             <field name="code">41</field>
@@ -4115,7 +3434,7 @@
             <field name="parent_id" ref="pgc_4"/>
             <field name="type">view</field>
             <field name="name">Acreedores varios</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_410" model="account.account.template">
             <field name="code">410</field>
@@ -4123,7 +3442,7 @@
             <field name="parent_id" ref="pgc_41"/>
             <field name="type">view</field>
             <field name="name">Acreedores por prestaciones de servicios</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4100" model="account.account.template">
             <field name="code">4100</field>
@@ -4131,7 +3450,7 @@
             <field name="parent_id" ref="pgc_410"/>
             <field name="type">view</field>
             <field name="name">Acreedores por prestaciones de servicios (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4100_child" model="account.account.template">
             <field name="code">4100</field>
@@ -4139,7 +3458,7 @@
             <field name="parent_id" ref="pgc_4100"/>
             <field name="type">payable</field>
             <field name="name">Acreedores por prestaciones de servicios (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4104" model="account.account.template">
             <field name="code">4104</field>
@@ -4147,7 +3466,7 @@
             <field name="parent_id" ref="pgc_410"/>
             <field name="type">view</field>
             <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4104_child" model="account.account.template">
             <field name="code">4104</field>
@@ -4155,7 +3474,7 @@
             <field name="parent_id" ref="pgc_4104"/>
             <field name="type">payable</field>
             <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4109" model="account.account.template">
             <field name="code">4109</field>
@@ -4163,7 +3482,7 @@
             <field name="parent_id" ref="pgc_410"/>
             <field name="type">view</field>
             <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_4109_child" model="account.account.template">
             <field name="code">4109</field>
@@ -4171,7 +3490,7 @@
             <field name="parent_id" ref="pgc_4109"/>
             <field name="type">payable</field>
             <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_411" model="account.account.template">
             <field name="code">411</field>
@@ -4179,7 +3498,7 @@
             <field name="parent_id" ref="pgc_41"/>
             <field name="type">view</field>
             <field name="name">Acreedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_411_child" model="account.account.template">
             <field name="code">411</field>
@@ -4187,7 +3506,7 @@
             <field name="parent_id" ref="pgc_411"/>
             <field name="type">other</field>
             <field name="name">Acreedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_419" model="account.account.template">
             <field name="code">419</field>
@@ -4195,7 +3514,7 @@
             <field name="parent_id" ref="pgc_41"/>
             <field name="type">view</field>
             <field name="name">Acreedores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_419_child" model="account.account.template">
             <field name="code">419</field>
@@ -4203,7 +3522,7 @@
             <field name="parent_id" ref="pgc_419"/>
             <field name="type">other</field>
             <field name="name">Acreedores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_43" model="account.account.template">
             <field name="code">43</field>
@@ -4211,7 +3530,7 @@
             <field name="parent_id" ref="pgc_4"/>
             <field name="type">view</field>
             <field name="name">Clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_430" model="account.account.template">
             <field name="code">430</field>
@@ -4219,7 +3538,7 @@
             <field name="parent_id" ref="pgc_43"/>
             <field name="type">view</field>
             <field name="name">Clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4300" model="account.account.template">
             <field name="code">4300</field>
@@ -4227,7 +3546,7 @@
             <field name="parent_id" ref="pgc_430"/>
             <field name="type">view</field>
             <field name="name">Clientes (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4300_child" model="account.account.template">
             <field name="code">4300</field>
@@ -4235,7 +3554,7 @@
             <field name="parent_id" ref="pgc_4300"/>
             <field name="type">receivable</field>
             <field name="name">Clientes (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4304" model="account.account.template">
             <field name="code">4304</field>
@@ -4243,7 +3562,7 @@
             <field name="parent_id" ref="pgc_430"/>
             <field name="type">view</field>
             <field name="name">Clientes (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4304_child" model="account.account.template">
             <field name="code">4304</field>
@@ -4251,7 +3570,7 @@
             <field name="parent_id" ref="pgc_4304"/>
             <field name="type">receivable</field>
             <field name="name">Clientes (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4309" model="account.account.template">
             <field name="code">4309</field>
@@ -4259,7 +3578,7 @@
             <field name="parent_id" ref="pgc_430"/>
             <field name="type">view</field>
             <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4309_child" model="account.account.template">
             <field name="code">4309</field>
@@ -4267,7 +3586,7 @@
             <field name="parent_id" ref="pgc_4309"/>
             <field name="type">receivable</field>
             <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_431" model="account.account.template">
             <field name="code">431</field>
@@ -4275,7 +3594,7 @@
             <field name="parent_id" ref="pgc_43"/>
             <field name="type">view</field>
             <field name="name">Clientes, efectos comerciales a cobrar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4310" model="account.account.template">
             <field name="code">4310</field>
@@ -4283,7 +3602,7 @@
             <field name="parent_id" ref="pgc_431"/>
             <field name="type">view</field>
             <field name="name">Efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4310_child" model="account.account.template">
             <field name="code">4310</field>
@@ -4291,7 +3610,7 @@
             <field name="parent_id" ref="pgc_4310"/>
             <field name="type">receivable</field>
             <field name="name">Efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4311" model="account.account.template">
             <field name="code">4311</field>
@@ -4299,7 +3618,7 @@
             <field name="parent_id" ref="pgc_431"/>
             <field name="type">view</field>
             <field name="name">Efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4311_child" model="account.account.template">
             <field name="code">4311</field>
@@ -4307,7 +3626,7 @@
             <field name="parent_id" ref="pgc_4311"/>
             <field name="type">receivable</field>
             <field name="name">Efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4312" model="account.account.template">
             <field name="code">4312</field>
@@ -4315,7 +3634,7 @@
             <field name="parent_id" ref="pgc_431"/>
             <field name="type">view</field>
             <field name="name">Efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4312_child" model="account.account.template">
             <field name="code">4312</field>
@@ -4323,7 +3642,7 @@
             <field name="parent_id" ref="pgc_4312"/>
             <field name="type">receivable</field>
             <field name="name">Efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4315" model="account.account.template">
             <field name="code">4315</field>
@@ -4331,7 +3650,7 @@
             <field name="parent_id" ref="pgc_431"/>
             <field name="type">view</field>
             <field name="name">Efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4315_child" model="account.account.template">
             <field name="code">4315</field>
@@ -4339,7 +3658,7 @@
             <field name="parent_id" ref="pgc_4315"/>
             <field name="type">receivable</field>
             <field name="name">Efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_432" model="account.account.template">
             <field name="code">432</field>
@@ -4347,7 +3666,7 @@
             <field name="parent_id" ref="pgc_43"/>
             <field name="type">view</field>
             <field name="name">Clientes, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_432_child" model="account.account.template">
             <field name="code">432</field>
@@ -4355,7 +3674,7 @@
             <field name="parent_id" ref="pgc_432"/>
             <field name="type">other</field>
             <field name="name">Clientes, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_433" model="account.account.template">
             <field name="code">433</field>
@@ -4363,7 +3682,7 @@
             <field name="parent_id" ref="pgc_43"/>
             <field name="type">view</field>
             <field name="name">Clientes, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4330" model="account.account.template">
             <field name="code">4330</field>
@@ -4371,7 +3690,7 @@
             <field name="parent_id" ref="pgc_433"/>
             <field name="type">view</field>
             <field name="name">Clientes empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4330_child" model="account.account.template">
             <field name="code">4330</field>
@@ -4379,7 +3698,7 @@
             <field name="parent_id" ref="pgc_4330"/>
             <field name="type">receivable</field>
             <field name="name">Clientes empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4331" model="account.account.template">
             <field name="code">4331</field>
@@ -4387,7 +3706,7 @@
             <field name="parent_id" ref="pgc_433"/>
             <field name="type">view</field>
             <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4331_child" model="account.account.template">
             <field name="code">4331</field>
@@ -4395,7 +3714,7 @@
             <field name="parent_id" ref="pgc_4331"/>
             <field name="type">receivable</field>
             <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4332" model="account.account.template">
             <field name="code">4332</field>
@@ -4403,7 +3722,7 @@
             <field name="parent_id" ref="pgc_433"/>
             <field name="type">view</field>
             <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4332_child" model="account.account.template">
             <field name="code">4332</field>
@@ -4411,7 +3730,7 @@
             <field name="parent_id" ref="pgc_4332"/>
             <field name="type">receivable</field>
             <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4334" model="account.account.template">
             <field name="code">4334</field>
@@ -4419,7 +3738,7 @@
             <field name="parent_id" ref="pgc_433"/>
             <field name="type">view</field>
             <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4334_child" model="account.account.template">
             <field name="code">4334</field>
@@ -4427,7 +3746,7 @@
             <field name="parent_id" ref="pgc_4334"/>
             <field name="type">receivable</field>
             <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4336" model="account.account.template">
             <field name="code">4336</field>
@@ -4435,7 +3754,7 @@
             <field name="parent_id" ref="pgc_433"/>
             <field name="type">view</field>
             <field name="name">Clientes empresas del grupo de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4336_child" model="account.account.template">
             <field name="code">4336</field>
@@ -4443,7 +3762,7 @@
             <field name="parent_id" ref="pgc_4336"/>
             <field name="type">receivable</field>
             <field name="name">Clientes empresas del grupo de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4337" model="account.account.template">
             <field name="code">4337</field>
@@ -4451,7 +3770,7 @@
             <field name="parent_id" ref="pgc_433"/>
             <field name="type">view</field>
             <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4337_child" model="account.account.template">
             <field name="code">4337</field>
@@ -4459,7 +3778,7 @@
             <field name="parent_id" ref="pgc_4337"/>
             <field name="type">receivable</field>
             <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4339" model="account.account.template">
             <field name="code">4339</field>
@@ -4467,7 +3786,7 @@
             <field name="parent_id" ref="pgc_433"/>
             <field name="type">view</field>
             <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4339_child" model="account.account.template">
             <field name="code">4339</field>
@@ -4475,7 +3794,7 @@
             <field name="parent_id" ref="pgc_4339"/>
             <field name="type">receivable</field>
             <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_434" model="account.account.template">
             <field name="code">434</field>
@@ -4483,7 +3802,7 @@
             <field name="parent_id" ref="pgc_43"/>
             <field name="type">view</field>
             <field name="name">Clientes, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_434_child" model="account.account.template">
             <field name="code">434</field>
@@ -4491,7 +3810,7 @@
             <field name="parent_id" ref="pgc_434"/>
             <field name="type">other</field>
             <field name="name">Clientes, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_435" model="account.account.template">
             <field name="code">435</field>
@@ -4499,7 +3818,7 @@
             <field name="parent_id" ref="pgc_43"/>
             <field name="type">view</field>
             <field name="name">Clientes, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_435_child" model="account.account.template">
             <field name="code">435</field>
@@ -4507,7 +3826,7 @@
             <field name="parent_id" ref="pgc_435"/>
             <field name="type">other</field>
             <field name="name">Clientes, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_436" model="account.account.template">
             <field name="code">436</field>
@@ -4515,7 +3834,7 @@
             <field name="parent_id" ref="pgc_43"/>
             <field name="type">view</field>
             <field name="name">Clientes de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_436_child" model="account.account.template">
             <field name="code">436</field>
@@ -4523,7 +3842,7 @@
             <field name="parent_id" ref="pgc_436"/>
             <field name="type">other</field>
             <field name="name">Clientes de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_437" model="account.account.template">
             <field name="code">437</field>
@@ -4531,7 +3850,7 @@
             <field name="parent_id" ref="pgc_43"/>
             <field name="type">view</field>
             <field name="name">Envases y embalajes a devolver por clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_437_child" model="account.account.template">
             <field name="code">437</field>
@@ -4539,7 +3858,7 @@
             <field name="parent_id" ref="pgc_437"/>
             <field name="type">other</field>
             <field name="name">Envases y embalajes a devolver por clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_438" model="account.account.template">
             <field name="code">438</field>
@@ -4547,7 +3866,7 @@
             <field name="parent_id" ref="pgc_43"/>
             <field name="type">view</field>
             <field name="name">Anticipos de clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_438_child" model="account.account.template">
             <field name="code">438</field>
@@ -4555,7 +3874,7 @@
             <field name="parent_id" ref="pgc_438"/>
             <field name="type">other</field>
             <field name="name">Anticipos de clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_44" model="account.account.template">
             <field name="code">44</field>
@@ -4563,7 +3882,7 @@
             <field name="parent_id" ref="pgc_4"/>
             <field name="type">view</field>
             <field name="name">Deudores varios</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_440" model="account.account.template">
             <field name="code">440</field>
@@ -4571,7 +3890,7 @@
             <field name="parent_id" ref="pgc_44"/>
             <field name="type">view</field>
             <field name="name">Deudores</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4400" model="account.account.template">
             <field name="code">4400</field>
@@ -4579,7 +3898,7 @@
             <field name="parent_id" ref="pgc_440"/>
             <field name="type">view</field>
             <field name="name">Deudores (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4400_child" model="account.account.template">
             <field name="code">4400</field>
@@ -4587,7 +3906,7 @@
             <field name="parent_id" ref="pgc_4400"/>
             <field name="type">receivable</field>
             <field name="name">Deudores (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4404" model="account.account.template">
             <field name="code">4404</field>
@@ -4595,7 +3914,7 @@
             <field name="parent_id" ref="pgc_440"/>
             <field name="type">view</field>
             <field name="name">Deudores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4404_child" model="account.account.template">
             <field name="code">4404</field>
@@ -4603,7 +3922,7 @@
             <field name="parent_id" ref="pgc_4404"/>
             <field name="type">receivable</field>
             <field name="name">Deudores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4409" model="account.account.template">
             <field name="code">4409</field>
@@ -4611,7 +3930,7 @@
             <field name="parent_id" ref="pgc_440"/>
             <field name="type">view</field>
             <field name="name">Deudores, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4409_child" model="account.account.template">
             <field name="code">4409</field>
@@ -4619,7 +3938,7 @@
             <field name="parent_id" ref="pgc_4409"/>
             <field name="type">receivable</field>
             <field name="name">Deudores, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_441" model="account.account.template">
             <field name="code">441</field>
@@ -4627,7 +3946,7 @@
             <field name="parent_id" ref="pgc_44"/>
             <field name="type">view</field>
             <field name="name">Deudores, efectos comerciales a cobrar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4410" model="account.account.template">
             <field name="code">4410</field>
@@ -4635,7 +3954,7 @@
             <field name="parent_id" ref="pgc_441"/>
             <field name="type">view</field>
             <field name="name">Deudores, efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4410_child" model="account.account.template">
             <field name="code">4410</field>
@@ -4643,7 +3962,7 @@
             <field name="parent_id" ref="pgc_4410"/>
             <field name="type">receivable</field>
             <field name="name">Deudores, efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4411" model="account.account.template">
             <field name="code">4411</field>
@@ -4651,7 +3970,7 @@
             <field name="parent_id" ref="pgc_441"/>
             <field name="type">view</field>
             <field name="name">Deudores, efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4411_child" model="account.account.template">
             <field name="code">4411</field>
@@ -4659,7 +3978,7 @@
             <field name="parent_id" ref="pgc_4411"/>
             <field name="type">receivable</field>
             <field name="name">Deudores, efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4412" model="account.account.template">
             <field name="code">4412</field>
@@ -4667,7 +3986,7 @@
             <field name="parent_id" ref="pgc_441"/>
             <field name="type">view</field>
             <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4412_child" model="account.account.template">
             <field name="code">4412</field>
@@ -4675,7 +3994,7 @@
             <field name="parent_id" ref="pgc_4412"/>
             <field name="type">receivable</field>
             <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4415" model="account.account.template">
             <field name="code">4415</field>
@@ -4683,7 +4002,7 @@
             <field name="parent_id" ref="pgc_441"/>
             <field name="type">view</field>
             <field name="name">Deudores, efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_4415_child" model="account.account.template">
             <field name="code">4415</field>
@@ -4691,7 +4010,7 @@
             <field name="parent_id" ref="pgc_4415"/>
             <field name="type">receivable</field>
             <field name="name">Deudores, efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_446" model="account.account.template">
             <field name="code">446</field>
@@ -4699,7 +4018,7 @@
             <field name="parent_id" ref="pgc_44"/>
             <field name="type">view</field>
             <field name="name">Deudores de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_446_child" model="account.account.template">
             <field name="code">446</field>
@@ -4707,7 +4026,7 @@
             <field name="parent_id" ref="pgc_446"/>
             <field name="type">other</field>
             <field name="name">Deudores de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_449" model="account.account.template">
             <field name="code">449</field>
@@ -4715,7 +4034,7 @@
             <field name="parent_id" ref="pgc_44"/>
             <field name="type">view</field>
             <field name="name">Deudores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_449_child" model="account.account.template">
             <field name="code">449</field>
@@ -4723,7 +4042,7 @@
             <field name="parent_id" ref="pgc_449"/>
             <field name="type">other</field>
             <field name="name">Deudores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_46" model="account.account.template">
             <field name="code">46</field>
@@ -4731,7 +4050,7 @@
             <field name="parent_id" ref="pgc_4"/>
             <field name="type">view</field>
             <field name="name">Personal</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_460" model="account.account.template">
             <field name="code">460</field>
@@ -4739,7 +4058,7 @@
             <field name="parent_id" ref="pgc_46"/>
             <field name="type">view</field>
             <field name="name">Anticipos de remuneraciones</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_460_child" model="account.account.template">
             <field name="code">460</field>
@@ -4747,7 +4066,7 @@
             <field name="parent_id" ref="pgc_460"/>
             <field name="type">other</field>
             <field name="name">Anticipos de remuneraciones</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_465" model="account.account.template">
             <field name="code">465</field>
@@ -4755,7 +4074,7 @@
             <field name="parent_id" ref="pgc_46"/>
             <field name="type">view</field>
             <field name="name">Remuneraciones pendientes de pago</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_465_child" model="account.account.template">
             <field name="code">465</field>
@@ -4763,23 +4082,7 @@
             <field name="parent_id" ref="pgc_465"/>
             <field name="type">other</field>
             <field name="name">Remuneraciones pendientes de pago</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_466" model="account.account.template">
-            <field name="code">466</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_46"/>
-            <field name="type">view</field>
-            <field name="name">Remuneraciones mediante sistemas de aportación definida pendientes de pago</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_466_child" model="account.account.template">
-            <field name="code">466</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_466"/>
-            <field name="type">other</field>
-            <field name="name">Remuneraciones mediante sistemas de aportación definida pendientes de pago</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_47" model="account.account.template">
             <field name="code">47</field>
@@ -4787,7 +4090,7 @@
             <field name="parent_id" ref="pgc_4"/>
             <field name="type">view</field>
             <field name="name">Administraciones públicas</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_470" model="account.account.template">
             <field name="code">470</field>
@@ -4795,7 +4098,7 @@
             <field name="parent_id" ref="pgc_47"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, deudora por diversos conceptos</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4700" model="account.account.template">
             <field name="code">4700</field>
@@ -4803,15 +4106,15 @@
             <field name="parent_id" ref="pgc_470"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, deudora por IVA</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
-        <record id="pgc_470000" model="account.account.template">
-            <field name="code">470000</field>
+        <record id="pgc_4700_child" model="account.account.template">
+            <field name="code">4700</field>
             <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_4700"/>
             <field name="type">receivable</field>
             <field name="name">Hacienda Pública, deudora por IVA</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4708" model="account.account.template">
             <field name="code">4708</field>
@@ -4819,7 +4122,7 @@
             <field name="parent_id" ref="pgc_470"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4708_child" model="account.account.template">
             <field name="code">4708</field>
@@ -4827,7 +4130,7 @@
             <field name="parent_id" ref="pgc_4708"/>
             <field name="type">receivable</field>
             <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4709" model="account.account.template">
             <field name="code">4709</field>
@@ -4835,7 +4138,7 @@
             <field name="parent_id" ref="pgc_470"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4709_child" model="account.account.template">
             <field name="code">4709</field>
@@ -4843,7 +4146,7 @@
             <field name="parent_id" ref="pgc_4709"/>
             <field name="type">receivable</field>
             <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_471" model="account.account.template">
             <field name="code">471</field>
@@ -4851,7 +4154,7 @@
             <field name="parent_id" ref="pgc_47"/>
             <field name="type">view</field>
             <field name="name">Organismos de la Seguridad Social, deudores</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_471_child" model="account.account.template">
             <field name="code">471</field>
@@ -4859,7 +4162,7 @@
             <field name="parent_id" ref="pgc_471"/>
             <field name="type">other</field>
             <field name="name">Organismos de la Seguridad Social, deudores</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_472" model="account.account.template">
             <field name="code">472</field>
@@ -4867,15 +4170,15 @@
             <field name="parent_id" ref="pgc_47"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, IVA soportado</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
-        <record id="pgc_472000" model="account.account.template">
-            <field name="code">472000</field>
+        <record id="pgc_472_child" model="account.account.template">
+            <field name="code">472</field>
             <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_472"/>
             <field name="type">other</field>
             <field name="name">Hacienda Pública. IVA soportado</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_473" model="account.account.template">
             <field name="code">473</field>
@@ -4883,15 +4186,15 @@
             <field name="parent_id" ref="pgc_47"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, retenciones y pagos a cuenta</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
-        <record id="pgc_473000" model="account.account.template">
-            <field name="code">473000</field>
+        <record id="pgc_473_child" model="account.account.template">
+            <field name="code">473</field>
             <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_473"/>
             <field name="type">other</field>
             <field name="name">Hacienda Pública, retenciones y pagos a cuenta</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_474" model="account.account.template">
             <field name="code">474</field>
@@ -4899,7 +4202,7 @@
             <field name="parent_id" ref="pgc_47"/>
             <field name="type">view</field>
             <field name="name">Activos por impuesto diferido</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4740" model="account.account.template">
             <field name="code">4740</field>
@@ -4907,7 +4210,7 @@
             <field name="parent_id" ref="pgc_474"/>
             <field name="type">view</field>
             <field name="name">Activos por diferencias temporarias deducibles</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4740_child" model="account.account.template">
             <field name="code">4740</field>
@@ -4915,7 +4218,7 @@
             <field name="parent_id" ref="pgc_4740"/>
             <field name="type">other</field>
             <field name="name">Activos por diferencias temporarias deducibles</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4742" model="account.account.template">
             <field name="code">4742</field>
@@ -4923,7 +4226,7 @@
             <field name="parent_id" ref="pgc_474"/>
             <field name="type">view</field>
             <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4742_child" model="account.account.template">
             <field name="code">4742</field>
@@ -4931,7 +4234,7 @@
             <field name="parent_id" ref="pgc_4742"/>
             <field name="type">other</field>
             <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4745" model="account.account.template">
             <field name="code">4745</field>
@@ -4939,7 +4242,7 @@
             <field name="parent_id" ref="pgc_474"/>
             <field name="type">view</field>
             <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4745_child" model="account.account.template">
             <field name="code">4745</field>
@@ -4947,7 +4250,7 @@
             <field name="parent_id" ref="pgc_4745"/>
             <field name="type">other</field>
             <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_475" model="account.account.template">
             <field name="code">475</field>
@@ -4955,7 +4258,7 @@
             <field name="parent_id" ref="pgc_47"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, acreedora por conceptos fiscales</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4750" model="account.account.template">
             <field name="code">4750</field>
@@ -4963,15 +4266,15 @@
             <field name="parent_id" ref="pgc_475"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, acreedora por IVA</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
-        <record id="pgc_475000" model="account.account.template">
-            <field name="code">475000</field>
+        <record id="pgc_4750_child" model="account.account.template">
+            <field name="code">4750</field>
             <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_4750"/>
             <field name="type">payable</field>
             <field name="name">Hacienda Pública, acreedora por IVA</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4751" model="account.account.template">
             <field name="code">4751</field>
@@ -4979,15 +4282,15 @@
             <field name="parent_id" ref="pgc_475"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
-        <record id="pgc_475100" model="account.account.template">
-            <field name="code">475100</field>
+        <record id="pgc_4751_child" model="account.account.template">
+            <field name="code">4751</field>
             <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_4751"/>
-            <field name="type">payable</field>
+            <field name="type">other</field>
             <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4752" model="account.account.template">
             <field name="code">4752</field>
@@ -4995,7 +4298,7 @@
             <field name="parent_id" ref="pgc_475"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4752_child" model="account.account.template">
             <field name="code">4752</field>
@@ -5003,7 +4306,7 @@
             <field name="parent_id" ref="pgc_4752"/>
             <field name="type">payable</field>
             <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4758" model="account.account.template">
             <field name="code">4758</field>
@@ -5011,7 +4314,7 @@
             <field name="parent_id" ref="pgc_475"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_4758_child" model="account.account.template">
             <field name="code">4758</field>
@@ -5019,7 +4322,7 @@
             <field name="parent_id" ref="pgc_4758"/>
             <field name="type">payable</field>
             <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_476" model="account.account.template">
             <field name="code">476</field>
@@ -5027,7 +4330,7 @@
             <field name="parent_id" ref="pgc_47"/>
             <field name="type">view</field>
             <field name="name">Organismos de la Seguridad Social, acreedores</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_476_child" model="account.account.template">
             <field name="code">476</field>
@@ -5035,7 +4338,7 @@
             <field name="parent_id" ref="pgc_476"/>
             <field name="type">other</field>
             <field name="name">Organismos de la Seguridad Social, acreedores</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_477" model="account.account.template">
             <field name="code">477</field>
@@ -5043,15 +4346,15 @@
             <field name="parent_id" ref="pgc_47"/>
             <field name="type">view</field>
             <field name="name">Hacienda Pública, IVA repercutido</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
-        <record id="pgc_477000" model="account.account.template">
-            <field name="code">477000</field>
+        <record id="pgc_477_child" model="account.account.template">
+            <field name="code">477</field>
             <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_477"/>
             <field name="type">other</field>
             <field name="name">Hacienda Pública. IVA repercutido</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_479" model="account.account.template">
             <field name="code">479</field>
@@ -5059,7 +4362,7 @@
             <field name="parent_id" ref="pgc_47"/>
             <field name="type">view</field>
             <field name="name">Pasivos por diferencias temporarias imponibles</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_479_child" model="account.account.template">
             <field name="code">479</field>
@@ -5067,7 +4370,7 @@
             <field name="parent_id" ref="pgc_479"/>
             <field name="type">other</field>
             <field name="name">Pasivos por diferencias temporarias imponibles</field>
-            <field name="user_type" ref="tax"/>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
         </record>
         <record id="pgc_48" model="account.account.template">
             <field name="code">48</field>
@@ -5075,7 +4378,7 @@
             <field name="parent_id" ref="pgc_4"/>
             <field name="type">view</field>
             <field name="name">Ajustes por periodificación</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_480" model="account.account.template">
             <field name="code">480</field>
@@ -5083,7 +4386,7 @@
             <field name="parent_id" ref="pgc_48"/>
             <field name="type">view</field>
             <field name="name">Gastos anticipados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_480_child" model="account.account.template">
             <field name="code">480</field>
@@ -5091,7 +4394,7 @@
             <field name="parent_id" ref="pgc_480"/>
             <field name="type">other</field>
             <field name="name">Gastos anticipados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
         </record>
         <record id="pgc_485" model="account.account.template">
             <field name="code">485</field>
@@ -5099,7 +4402,7 @@
             <field name="parent_id" ref="pgc_48"/>
             <field name="type">view</field>
             <field name="name">Ingresos anticipados</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_485_child" model="account.account.template">
             <field name="code">485</field>
@@ -5107,7 +4410,7 @@
             <field name="parent_id" ref="pgc_485"/>
             <field name="type">other</field>
             <field name="name">Ingresos anticipados</field>
-            <field name="user_type" ref="terceros_-_pay"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_49" model="account.account.template">
             <field name="code">49</field>
@@ -5115,23 +4418,7 @@
             <field name="parent_id" ref="pgc_4"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos comerciales y provisiones a corto plazo</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_490" model="account.account.template">
-            <field name="code">490</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_49"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_490_child" model="account.account.template">
-            <field name="code">490</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_490"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_493" model="account.account.template">
             <field name="code">493</field>
@@ -5139,7 +4426,7 @@
             <field name="parent_id" ref="pgc_49"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos por operaciones comerciales con partes vinculadas</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_4933" model="account.account.template">
             <field name="code">4933</field>
@@ -5147,7 +4434,7 @@
             <field name="parent_id" ref="pgc_493"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_4933_child" model="account.account.template">
             <field name="code">4933</field>
@@ -5155,7 +4442,7 @@
             <field name="parent_id" ref="pgc_4933"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_4934" model="account.account.template">
             <field name="code">4934</field>
@@ -5163,7 +4450,7 @@
             <field name="parent_id" ref="pgc_493"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_4934_child" model="account.account.template">
             <field name="code">4934</field>
@@ -5171,7 +4458,7 @@
             <field name="parent_id" ref="pgc_4934"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_4935" model="account.account.template">
             <field name="code">4935</field>
@@ -5179,7 +4466,7 @@
             <field name="parent_id" ref="pgc_493"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_4935_child" model="account.account.template">
             <field name="code">4935</field>
@@ -5187,7 +4474,7 @@
             <field name="parent_id" ref="pgc_4935"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_499" model="account.account.template">
             <field name="code">499</field>
@@ -5195,7 +4482,7 @@
             <field name="parent_id" ref="pgc_49"/>
             <field name="type">view</field>
             <field name="name">Provisiones por operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_4994" model="account.account.template">
             <field name="code">4994</field>
@@ -5203,7 +4490,7 @@
             <field name="parent_id" ref="pgc_499"/>
             <field name="type">view</field>
             <field name="name">Provisión por contratos onerosos</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_4994_child" model="account.account.template">
             <field name="code">4994</field>
@@ -5211,7 +4498,7 @@
             <field name="parent_id" ref="pgc_4994"/>
             <field name="type">other</field>
             <field name="name">Provisión por contratos onerosos</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_4999" model="account.account.template">
             <field name="code">4999</field>
@@ -5219,7 +4506,7 @@
             <field name="parent_id" ref="pgc_499"/>
             <field name="type">view</field>
             <field name="name">Provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_4999_child" model="account.account.template">
             <field name="code">4999</field>
@@ -5227,7 +4514,7 @@
             <field name="parent_id" ref="pgc_4999"/>
             <field name="type">other</field>
             <field name="name">Provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
         </record>
         <record id="pgc_5" model="account.account.template">
             <field name="code">5</field>
@@ -5235,7 +4522,7 @@
             <field name="parent_id" ref="pgc_0"/>
             <field name="type">view</field>
             <field name="name">Cuentas financieras</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_50" model="account.account.template">
             <field name="code">50</field>
@@ -5243,7 +4530,7 @@
             <field name="parent_id" ref="pgc_5"/>
             <field name="type">view</field>
             <field name="name">Empréstitos, deudas con características especiales y otras emisiones análogas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_500" model="account.account.template">
             <field name="code">500</field>
@@ -5251,7 +4538,7 @@
             <field name="parent_id" ref="pgc_50"/>
             <field name="type">view</field>
             <field name="name">Obligaciones y bonos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_500_child" model="account.account.template">
             <field name="code">500</field>
@@ -5259,23 +4546,7 @@
             <field name="parent_id" ref="pgc_500"/>
             <field name="type">other</field>
             <field name="name">Obligaciones y bonos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_501" model="account.account.template">
-            <field name="code">501</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_50"/>
-            <field name="type">view</field>
-            <field name="name">Obligaciones y bonos convertibles a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_501_child" model="account.account.template">
-            <field name="code">501</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_501"/>
-            <field name="type">other</field>
-            <field name="name">Obligaciones y bonos convertibles a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_502" model="account.account.template">
             <field name="code">502</field>
@@ -5283,7 +4554,7 @@
             <field name="parent_id" ref="pgc_50"/>
             <field name="type">view</field>
             <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_502_child" model="account.account.template">
             <field name="code">502</field>
@@ -5291,7 +4562,7 @@
             <field name="parent_id" ref="pgc_502"/>
             <field name="type">other</field>
             <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_505" model="account.account.template">
             <field name="code">505</field>
@@ -5299,7 +4570,7 @@
             <field name="parent_id" ref="pgc_50"/>
             <field name="type">view</field>
             <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_505_child" model="account.account.template">
             <field name="code">505</field>
@@ -5307,7 +4578,7 @@
             <field name="parent_id" ref="pgc_505"/>
             <field name="type">other</field>
             <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_506" model="account.account.template">
             <field name="code">506</field>
@@ -5315,7 +4586,7 @@
             <field name="parent_id" ref="pgc_50"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_506_child" model="account.account.template">
             <field name="code">506</field>
@@ -5323,7 +4594,7 @@
             <field name="parent_id" ref="pgc_506"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_507" model="account.account.template">
             <field name="code">507</field>
@@ -5331,7 +4602,7 @@
             <field name="parent_id" ref="pgc_50"/>
             <field name="type">view</field>
             <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_507_child" model="account.account.template">
             <field name="code">507</field>
@@ -5339,7 +4610,7 @@
             <field name="parent_id" ref="pgc_507"/>
             <field name="type">other</field>
             <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_509" model="account.account.template">
             <field name="code">509</field>
@@ -5347,7 +4618,7 @@
             <field name="parent_id" ref="pgc_50"/>
             <field name="type">view</field>
             <field name="name">Valores negociables amortizados</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5090" model="account.account.template">
             <field name="code">5090</field>
@@ -5355,7 +4626,7 @@
             <field name="parent_id" ref="pgc_509"/>
             <field name="type">view</field>
             <field name="name">Obligaciones y bonos amortizados</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5090_child" model="account.account.template">
             <field name="code">5090</field>
@@ -5363,23 +4634,7 @@
             <field name="parent_id" ref="pgc_5090"/>
             <field name="type">other</field>
             <field name="name">Obligaciones y bonos amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5091" model="account.account.template">
-            <field name="code">5091</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_509"/>
-            <field name="type">view</field>
-            <field name="name">Obligaciones y bonos convertibles amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5091_child" model="account.account.template">
-            <field name="code">5091</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_5091"/>
-            <field name="type">other</field>
-            <field name="name">Obligaciones y bonos convertibles amortizados</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5095" model="account.account.template">
             <field name="code">5095</field>
@@ -5387,7 +4642,7 @@
             <field name="parent_id" ref="pgc_509"/>
             <field name="type">view</field>
             <field name="name">Otros valores negociables amortizados</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5095_child" model="account.account.template">
             <field name="code">5095</field>
@@ -5395,7 +4650,7 @@
             <field name="parent_id" ref="pgc_5095"/>
             <field name="type">other</field>
             <field name="name">Otros valores negociables amortizados</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_51" model="account.account.template">
             <field name="code">51</field>
@@ -5403,7 +4658,7 @@
             <field name="parent_id" ref="pgc_5"/>
             <field name="type">view</field>
             <field name="name">Deudas a corto plazo con partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_510" model="account.account.template">
             <field name="code">510</field>
@@ -5411,7 +4666,7 @@
             <field name="parent_id" ref="pgc_51"/>
             <field name="type">view</field>
             <field name="name">Deudas a corto plazo con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5103" model="account.account.template">
             <field name="code">5103</field>
@@ -5419,7 +4674,7 @@
             <field name="parent_id" ref="pgc_510"/>
             <field name="type">view</field>
             <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5103_child" model="account.account.template">
             <field name="code">5103</field>
@@ -5427,7 +4682,7 @@
             <field name="parent_id" ref="pgc_5103"/>
             <field name="type">other</field>
             <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5104" model="account.account.template">
             <field name="code">5104</field>
@@ -5435,7 +4690,7 @@
             <field name="parent_id" ref="pgc_510"/>
             <field name="type">view</field>
             <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5104_child" model="account.account.template">
             <field name="code">5104</field>
@@ -5443,7 +4698,7 @@
             <field name="parent_id" ref="pgc_5104"/>
             <field name="type">other</field>
             <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5105" model="account.account.template">
             <field name="code">5105</field>
@@ -5451,7 +4706,7 @@
             <field name="parent_id" ref="pgc_510"/>
             <field name="type">view</field>
             <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5105_child" model="account.account.template">
             <field name="code">5105</field>
@@ -5459,7 +4714,7 @@
             <field name="parent_id" ref="pgc_5105"/>
             <field name="type">other</field>
             <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_511" model="account.account.template">
             <field name="code">511</field>
@@ -5467,7 +4722,7 @@
             <field name="parent_id" ref="pgc_51"/>
             <field name="type">view</field>
             <field name="name">Proveedores de inmovilizado a corto plazo, partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5113" model="account.account.template">
             <field name="code">5113</field>
@@ -5475,7 +4730,7 @@
             <field name="parent_id" ref="pgc_511"/>
             <field name="type">view</field>
             <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5113_child" model="account.account.template">
             <field name="code">5113</field>
@@ -5483,7 +4738,7 @@
             <field name="parent_id" ref="pgc_5113"/>
             <field name="type">other</field>
             <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5114" model="account.account.template">
             <field name="code">5114</field>
@@ -5491,7 +4746,7 @@
             <field name="parent_id" ref="pgc_511"/>
             <field name="type">view</field>
             <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5114_child" model="account.account.template">
             <field name="code">5114</field>
@@ -5499,7 +4754,7 @@
             <field name="parent_id" ref="pgc_5114"/>
             <field name="type">other</field>
             <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5115" model="account.account.template">
             <field name="code">5115</field>
@@ -5507,7 +4762,7 @@
             <field name="parent_id" ref="pgc_511"/>
             <field name="type">view</field>
             <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5115_child" model="account.account.template">
             <field name="code">5115</field>
@@ -5515,7 +4770,7 @@
             <field name="parent_id" ref="pgc_5115"/>
             <field name="type">other</field>
             <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_512" model="account.account.template">
             <field name="code">512</field>
@@ -5523,7 +4778,7 @@
             <field name="parent_id" ref="pgc_51"/>
             <field name="type">view</field>
             <field name="name">Acreedores por arrendamiento financiero a corto plazo, partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5123" model="account.account.template">
             <field name="code">5123</field>
@@ -5531,7 +4786,7 @@
             <field name="parent_id" ref="pgc_512"/>
             <field name="type">view</field>
             <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5123_child" model="account.account.template">
             <field name="code">5123</field>
@@ -5539,7 +4794,7 @@
             <field name="parent_id" ref="pgc_5123"/>
             <field name="type">other</field>
             <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5124" model="account.account.template">
             <field name="code">5124</field>
@@ -5547,7 +4802,7 @@
             <field name="parent_id" ref="pgc_512"/>
             <field name="type">view</field>
             <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5124_child" model="account.account.template">
             <field name="code">5124</field>
@@ -5555,7 +4810,7 @@
             <field name="parent_id" ref="pgc_5124"/>
             <field name="type">other</field>
             <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5125" model="account.account.template">
             <field name="code">5125</field>
@@ -5563,7 +4818,7 @@
             <field name="parent_id" ref="pgc_512"/>
             <field name="type">view</field>
             <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5125_child" model="account.account.template">
             <field name="code">5125</field>
@@ -5571,7 +4826,7 @@
             <field name="parent_id" ref="pgc_5125"/>
             <field name="type">other</field>
             <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_513" model="account.account.template">
             <field name="code">513</field>
@@ -5579,7 +4834,7 @@
             <field name="parent_id" ref="pgc_51"/>
             <field name="type">view</field>
             <field name="name">Otras deudas a corto plazo con partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5133" model="account.account.template">
             <field name="code">5133</field>
@@ -5587,7 +4842,7 @@
             <field name="parent_id" ref="pgc_513"/>
             <field name="type">view</field>
             <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5133_child" model="account.account.template">
             <field name="code">5133</field>
@@ -5595,7 +4850,7 @@
             <field name="parent_id" ref="pgc_5133"/>
             <field name="type">other</field>
             <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5134" model="account.account.template">
             <field name="code">5134</field>
@@ -5603,7 +4858,7 @@
             <field name="parent_id" ref="pgc_513"/>
             <field name="type">view</field>
             <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5134_child" model="account.account.template">
             <field name="code">5134</field>
@@ -5611,7 +4866,7 @@
             <field name="parent_id" ref="pgc_5134"/>
             <field name="type">other</field>
             <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5135" model="account.account.template">
             <field name="code">5135</field>
@@ -5619,7 +4874,7 @@
             <field name="parent_id" ref="pgc_513"/>
             <field name="type">view</field>
             <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5135_child" model="account.account.template">
             <field name="code">5135</field>
@@ -5627,7 +4882,7 @@
             <field name="parent_id" ref="pgc_5135"/>
             <field name="type">other</field>
             <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_514" model="account.account.template">
             <field name="code">514</field>
@@ -5635,7 +4890,7 @@
             <field name="parent_id" ref="pgc_51"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de deudas con partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5143" model="account.account.template">
             <field name="code">5143</field>
@@ -5643,7 +4898,7 @@
             <field name="parent_id" ref="pgc_514"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5143_child" model="account.account.template">
             <field name="code">5143</field>
@@ -5651,7 +4906,7 @@
             <field name="parent_id" ref="pgc_5143"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5144" model="account.account.template">
             <field name="code">5144</field>
@@ -5659,7 +4914,7 @@
             <field name="parent_id" ref="pgc_514"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5144_child" model="account.account.template">
             <field name="code">5144</field>
@@ -5667,7 +4922,7 @@
             <field name="parent_id" ref="pgc_5144"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5145" model="account.account.template">
             <field name="code">5145</field>
@@ -5675,7 +4930,7 @@
             <field name="parent_id" ref="pgc_514"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5145_child" model="account.account.template">
             <field name="code">5145</field>
@@ -5683,7 +4938,7 @@
             <field name="parent_id" ref="pgc_5145"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_52" model="account.account.template">
             <field name="code">52</field>
@@ -5691,7 +4946,7 @@
             <field name="parent_id" ref="pgc_5"/>
             <field name="type">view</field>
             <field name="name">Deudas a corto plazo por préstamos recibidos y otros conceptos</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_520" model="account.account.template">
             <field name="code">520</field>
@@ -5699,7 +4954,7 @@
             <field name="parent_id" ref="pgc_52"/>
             <field name="type">view</field>
             <field name="name">Deudas a corto plazo con entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5200" model="account.account.template">
             <field name="code">5200</field>
@@ -5707,7 +4962,7 @@
             <field name="parent_id" ref="pgc_520"/>
             <field name="type">view</field>
             <field name="name">Préstamos a corto plazo de entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5200_child" model="account.account.template">
             <field name="code">5200</field>
@@ -5715,7 +4970,7 @@
             <field name="parent_id" ref="pgc_5200"/>
             <field name="type">other</field>
             <field name="name">Préstamos a corto plazo de entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5201" model="account.account.template">
             <field name="code">5201</field>
@@ -5723,7 +4978,7 @@
             <field name="parent_id" ref="pgc_520"/>
             <field name="type">view</field>
             <field name="name">Deudas a corto plazo por crédito dispuesto</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5201_child" model="account.account.template">
             <field name="code">5201</field>
@@ -5731,7 +4986,7 @@
             <field name="parent_id" ref="pgc_5201"/>
             <field name="type">other</field>
             <field name="name">Deudas a corto plazo por crédito dispuesto</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5208" model="account.account.template">
             <field name="code">5208</field>
@@ -5739,7 +4994,7 @@
             <field name="parent_id" ref="pgc_520"/>
             <field name="type">view</field>
             <field name="name">Deudas por efectos descontados</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5208_child" model="account.account.template">
             <field name="code">5208</field>
@@ -5747,7 +5002,7 @@
             <field name="parent_id" ref="pgc_5208"/>
             <field name="type">other</field>
             <field name="name">Deudas por efectos descontados</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5209" model="account.account.template">
             <field name="code">5209</field>
@@ -5755,7 +5010,7 @@
             <field name="parent_id" ref="pgc_520"/>
             <field name="type">view</field>
             <field name="name">Deudas por operaciones de “factoring”</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5209_child" model="account.account.template">
             <field name="code">5209</field>
@@ -5763,7 +5018,7 @@
             <field name="parent_id" ref="pgc_5209"/>
             <field name="type">other</field>
             <field name="name">Deudas por operaciones de “factoring”</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_521" model="account.account.template">
             <field name="code">521</field>
@@ -5771,7 +5026,7 @@
             <field name="parent_id" ref="pgc_52"/>
             <field name="type">view</field>
             <field name="name">Deudas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_521_child" model="account.account.template">
             <field name="code">521</field>
@@ -5779,7 +5034,7 @@
             <field name="parent_id" ref="pgc_521"/>
             <field name="type">other</field>
             <field name="name">Deudas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_522" model="account.account.template">
             <field name="code">522</field>
@@ -5787,7 +5042,7 @@
             <field name="parent_id" ref="pgc_52"/>
             <field name="type">view</field>
             <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_522_child" model="account.account.template">
             <field name="code">522</field>
@@ -5795,7 +5050,7 @@
             <field name="parent_id" ref="pgc_522"/>
             <field name="type">other</field>
             <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_523" model="account.account.template">
             <field name="code">523</field>
@@ -5803,15 +5058,15 @@
             <field name="parent_id" ref="pgc_52"/>
             <field name="type">view</field>
             <field name="name">Proveedores de inmovilizado a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_523_child" model="account.account.template">
             <field name="code">523</field>
-            <field name="reconcile" eval="False"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent_id" ref="pgc_523"/>
-            <field name="type">other</field>
+            <field name="type">payable</field>
             <field name="name">Proveedores de inmovilizado a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="account.data_account_type_payable"/>
         </record>
         <record id="pgc_524" model="account.account.template">
             <field name="code">524</field>
@@ -5819,7 +5074,7 @@
             <field name="parent_id" ref="pgc_52"/>
             <field name="type">view</field>
             <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_524_child" model="account.account.template">
             <field name="code">524</field>
@@ -5827,7 +5082,7 @@
             <field name="parent_id" ref="pgc_524"/>
             <field name="type">other</field>
             <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_525" model="account.account.template">
             <field name="code">525</field>
@@ -5835,7 +5090,7 @@
             <field name="parent_id" ref="pgc_52"/>
             <field name="type">view</field>
             <field name="name">Efectos a pagar a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_525_child" model="account.account.template">
             <field name="code">525</field>
@@ -5843,7 +5098,7 @@
             <field name="parent_id" ref="pgc_525"/>
             <field name="type">other</field>
             <field name="name">Efectos a pagar a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_526" model="account.account.template">
             <field name="code">526</field>
@@ -5851,7 +5106,7 @@
             <field name="parent_id" ref="pgc_52"/>
             <field name="type">view</field>
             <field name="name">Dividendo activo a pagar</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_526_child" model="account.account.template">
             <field name="code">526</field>
@@ -5859,7 +5114,7 @@
             <field name="parent_id" ref="pgc_526"/>
             <field name="type">other</field>
             <field name="name">Dividendo activo a pagar</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_527" model="account.account.template">
             <field name="code">527</field>
@@ -5867,7 +5122,7 @@
             <field name="parent_id" ref="pgc_52"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_527_child" model="account.account.template">
             <field name="code">527</field>
@@ -5875,7 +5130,7 @@
             <field name="parent_id" ref="pgc_527"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_528" model="account.account.template">
             <field name="code">528</field>
@@ -5883,7 +5138,7 @@
             <field name="parent_id" ref="pgc_52"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de deudas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_528_child" model="account.account.template">
             <field name="code">528</field>
@@ -5891,7 +5146,7 @@
             <field name="parent_id" ref="pgc_528"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de deudas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_529" model="account.account.template">
             <field name="code">529</field>
@@ -5899,7 +5154,7 @@
             <field name="parent_id" ref="pgc_52"/>
             <field name="type">view</field>
             <field name="name">Provisiones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5290" model="account.account.template">
             <field name="code">5290</field>
@@ -5907,7 +5162,7 @@
             <field name="parent_id" ref="pgc_529"/>
             <field name="type">view</field>
             <field name="name">Provisión a corto plazo por retribuciones al personal</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5290_child" model="account.account.template">
             <field name="code">5290</field>
@@ -5915,7 +5170,7 @@
             <field name="parent_id" ref="pgc_5290"/>
             <field name="type">other</field>
             <field name="name">Provisión a corto plazo por retribuciones al personal</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5291" model="account.account.template">
             <field name="code">5291</field>
@@ -5923,7 +5178,7 @@
             <field name="parent_id" ref="pgc_529"/>
             <field name="type">view</field>
             <field name="name">Provisión a corto plazo para impuestos</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5291_child" model="account.account.template">
             <field name="code">5291</field>
@@ -5931,7 +5186,7 @@
             <field name="parent_id" ref="pgc_5291"/>
             <field name="type">other</field>
             <field name="name">Provisión a corto plazo para impuestos</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5292" model="account.account.template">
             <field name="code">5292</field>
@@ -5939,7 +5194,7 @@
             <field name="parent_id" ref="pgc_529"/>
             <field name="type">view</field>
             <field name="name">Provisión a corto plazo para otras responsabilidades</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5292_child" model="account.account.template">
             <field name="code">5292</field>
@@ -5947,7 +5202,7 @@
             <field name="parent_id" ref="pgc_5292"/>
             <field name="type">other</field>
             <field name="name">Provisión a corto plazo para otras responsabilidades</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5293" model="account.account.template">
             <field name="code">5293</field>
@@ -5955,7 +5210,7 @@
             <field name="parent_id" ref="pgc_529"/>
             <field name="type">view</field>
             <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5293_child" model="account.account.template">
             <field name="code">5293</field>
@@ -5963,7 +5218,7 @@
             <field name="parent_id" ref="pgc_5293"/>
             <field name="type">other</field>
             <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5295" model="account.account.template">
             <field name="code">5295</field>
@@ -5971,7 +5226,7 @@
             <field name="parent_id" ref="pgc_529"/>
             <field name="type">view</field>
             <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5295_child" model="account.account.template">
             <field name="code">5295</field>
@@ -5979,39 +5234,7 @@
             <field name="parent_id" ref="pgc_5295"/>
             <field name="type">other</field>
             <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5296" model="account.account.template">
-            <field name="code">5296</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo para reestructuraciones de patrimonio</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5296_child" model="account.account.template">
-            <field name="code">5296</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_5296"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo para reestructuraciones de patrimonio</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5297" model="account.account.template">
-            <field name="code">5297</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo por transacciones con pagos basados en instrumentos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5297_child" model="account.account.template">
-            <field name="code">5297</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_5297"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo por transacciones con pagos basados en instrumentos</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_53" model="account.account.template">
             <field name="code">53</field>
@@ -6019,7 +5242,7 @@
             <field name="parent_id" ref="pgc_5"/>
             <field name="type">view</field>
             <field name="name">Inversiones financieras a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_530" model="account.account.template">
             <field name="code">530</field>
@@ -6027,7 +5250,7 @@
             <field name="parent_id" ref="pgc_53"/>
             <field name="type">view</field>
             <field name="name">Participaciones a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5303" model="account.account.template">
             <field name="code">5303</field>
@@ -6035,7 +5258,7 @@
             <field name="parent_id" ref="pgc_530"/>
             <field name="type">view</field>
             <field name="name">Participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5303_child" model="account.account.template">
             <field name="code">5303</field>
@@ -6043,7 +5266,7 @@
             <field name="parent_id" ref="pgc_5303"/>
             <field name="type">other</field>
             <field name="name">Participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5304" model="account.account.template">
             <field name="code">5304</field>
@@ -6051,7 +5274,7 @@
             <field name="parent_id" ref="pgc_530"/>
             <field name="type">view</field>
             <field name="name">Participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5304_child" model="account.account.template">
             <field name="code">5304</field>
@@ -6059,7 +5282,7 @@
             <field name="parent_id" ref="pgc_5304"/>
             <field name="type">other</field>
             <field name="name">Participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5305" model="account.account.template">
             <field name="code">5305</field>
@@ -6067,7 +5290,7 @@
             <field name="parent_id" ref="pgc_530"/>
             <field name="type">view</field>
             <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5305_child" model="account.account.template">
             <field name="code">5305</field>
@@ -6075,7 +5298,7 @@
             <field name="parent_id" ref="pgc_5305"/>
             <field name="type">other</field>
             <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_531" model="account.account.template">
             <field name="code">531</field>
@@ -6083,7 +5306,7 @@
             <field name="parent_id" ref="pgc_53"/>
             <field name="type">view</field>
             <field name="name">Valores representativos de deuda a corto plazo de partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5313" model="account.account.template">
             <field name="code">5313</field>
@@ -6091,7 +5314,7 @@
             <field name="parent_id" ref="pgc_531"/>
             <field name="type">view</field>
             <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5313_child" model="account.account.template">
             <field name="code">5313</field>
@@ -6099,7 +5322,7 @@
             <field name="parent_id" ref="pgc_5313"/>
             <field name="type">other</field>
             <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5314" model="account.account.template">
             <field name="code">5314</field>
@@ -6107,7 +5330,7 @@
             <field name="parent_id" ref="pgc_531"/>
             <field name="type">view</field>
             <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5314_child" model="account.account.template">
             <field name="code">5314</field>
@@ -6115,7 +5338,7 @@
             <field name="parent_id" ref="pgc_5314"/>
             <field name="type">other</field>
             <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5315" model="account.account.template">
             <field name="code">5315</field>
@@ -6123,7 +5346,7 @@
             <field name="parent_id" ref="pgc_531"/>
             <field name="type">view</field>
             <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5315_child" model="account.account.template">
             <field name="code">5315</field>
@@ -6131,7 +5354,7 @@
             <field name="parent_id" ref="pgc_5315"/>
             <field name="type">other</field>
             <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_532" model="account.account.template">
             <field name="code">532</field>
@@ -6139,7 +5362,7 @@
             <field name="parent_id" ref="pgc_53"/>
             <field name="type">view</field>
             <field name="name">Créditos a corto plazo a partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5323" model="account.account.template">
             <field name="code">5323</field>
@@ -6147,7 +5370,7 @@
             <field name="parent_id" ref="pgc_532"/>
             <field name="type">view</field>
             <field name="name">Créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5323_child" model="account.account.template">
             <field name="code">5323</field>
@@ -6155,7 +5378,7 @@
             <field name="parent_id" ref="pgc_5323"/>
             <field name="type">other</field>
             <field name="name">Créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5324" model="account.account.template">
             <field name="code">5324</field>
@@ -6163,7 +5386,7 @@
             <field name="parent_id" ref="pgc_532"/>
             <field name="type">view</field>
             <field name="name">Créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5324_child" model="account.account.template">
             <field name="code">5324</field>
@@ -6171,7 +5394,7 @@
             <field name="parent_id" ref="pgc_5324"/>
             <field name="type">other</field>
             <field name="name">Créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5325" model="account.account.template">
             <field name="code">5325</field>
@@ -6179,7 +5402,7 @@
             <field name="parent_id" ref="pgc_532"/>
             <field name="type">view</field>
             <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5325_child" model="account.account.template">
             <field name="code">5325</field>
@@ -6187,7 +5410,7 @@
             <field name="parent_id" ref="pgc_5325"/>
             <field name="type">other</field>
             <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_533" model="account.account.template">
             <field name="code">533</field>
@@ -6195,7 +5418,7 @@
             <field name="parent_id" ref="pgc_53"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de valores representativos de deuda de partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5333" model="account.account.template">
             <field name="code">5333</field>
@@ -6203,7 +5426,7 @@
             <field name="parent_id" ref="pgc_533"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5333_child" model="account.account.template">
             <field name="code">5333</field>
@@ -6211,7 +5434,7 @@
             <field name="parent_id" ref="pgc_5333"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5334" model="account.account.template">
             <field name="code">5334</field>
@@ -6219,7 +5442,7 @@
             <field name="parent_id" ref="pgc_533"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5334_child" model="account.account.template">
             <field name="code">5334</field>
@@ -6227,7 +5450,7 @@
             <field name="parent_id" ref="pgc_5334"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5335" model="account.account.template">
             <field name="code">5335</field>
@@ -6235,7 +5458,7 @@
             <field name="parent_id" ref="pgc_533"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5335_child" model="account.account.template">
             <field name="code">5335</field>
@@ -6243,7 +5466,7 @@
             <field name="parent_id" ref="pgc_5335"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_534" model="account.account.template">
             <field name="code">534</field>
@@ -6251,7 +5474,7 @@
             <field name="parent_id" ref="pgc_53"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de créditos a partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5343" model="account.account.template">
             <field name="code">5343</field>
@@ -6259,7 +5482,7 @@
             <field name="parent_id" ref="pgc_534"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5343_child" model="account.account.template">
             <field name="code">5343</field>
@@ -6267,7 +5490,7 @@
             <field name="parent_id" ref="pgc_5343"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5344" model="account.account.template">
             <field name="code">5344</field>
@@ -6275,7 +5498,7 @@
             <field name="parent_id" ref="pgc_534"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5344_child" model="account.account.template">
             <field name="code">5344</field>
@@ -6283,7 +5506,7 @@
             <field name="parent_id" ref="pgc_5344"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5345" model="account.account.template">
             <field name="code">5345</field>
@@ -6291,7 +5514,7 @@
             <field name="parent_id" ref="pgc_534"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5345_child" model="account.account.template">
             <field name="code">5345</field>
@@ -6299,7 +5522,7 @@
             <field name="parent_id" ref="pgc_5345"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_535" model="account.account.template">
             <field name="code">535</field>
@@ -6307,7 +5530,7 @@
             <field name="parent_id" ref="pgc_53"/>
             <field name="type">view</field>
             <field name="name">Dividendo a cobrar de inversiones financieras en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5353" model="account.account.template">
             <field name="code">5353</field>
@@ -6315,7 +5538,7 @@
             <field name="parent_id" ref="pgc_535"/>
             <field name="type">view</field>
             <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5353_child" model="account.account.template">
             <field name="code">5353</field>
@@ -6323,7 +5546,7 @@
             <field name="parent_id" ref="pgc_5353"/>
             <field name="type">other</field>
             <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5354" model="account.account.template">
             <field name="code">5354</field>
@@ -6331,7 +5554,7 @@
             <field name="parent_id" ref="pgc_535"/>
             <field name="type">view</field>
             <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5354_child" model="account.account.template">
             <field name="code">5354</field>
@@ -6339,7 +5562,7 @@
             <field name="parent_id" ref="pgc_5354"/>
             <field name="type">other</field>
             <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5355" model="account.account.template">
             <field name="code">5355</field>
@@ -6347,7 +5570,7 @@
             <field name="parent_id" ref="pgc_535"/>
             <field name="type">view</field>
             <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5355_child" model="account.account.template">
             <field name="code">5355</field>
@@ -6355,7 +5578,7 @@
             <field name="parent_id" ref="pgc_5355"/>
             <field name="type">other</field>
             <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_539" model="account.account.template">
             <field name="code">539</field>
@@ -6363,7 +5586,7 @@
             <field name="parent_id" ref="pgc_53"/>
             <field name="type">view</field>
             <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5393" model="account.account.template">
             <field name="code">5393</field>
@@ -6371,7 +5594,7 @@
             <field name="parent_id" ref="pgc_539"/>
             <field name="type">view</field>
             <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5393_child" model="account.account.template">
             <field name="code">5393</field>
@@ -6379,7 +5602,7 @@
             <field name="parent_id" ref="pgc_5393"/>
             <field name="type">other</field>
             <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5394" model="account.account.template">
             <field name="code">5394</field>
@@ -6387,7 +5610,7 @@
             <field name="parent_id" ref="pgc_539"/>
             <field name="type">view</field>
             <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5394_child" model="account.account.template">
             <field name="code">5394</field>
@@ -6395,7 +5618,7 @@
             <field name="parent_id" ref="pgc_5394"/>
             <field name="type">other</field>
             <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5395" model="account.account.template">
             <field name="code">5395</field>
@@ -6403,7 +5626,7 @@
             <field name="parent_id" ref="pgc_539"/>
             <field name="type">view</field>
             <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5395_child" model="account.account.template">
             <field name="code">5395</field>
@@ -6411,7 +5634,7 @@
             <field name="parent_id" ref="pgc_5395"/>
             <field name="type">other</field>
             <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_54" model="account.account.template">
             <field name="code">54</field>
@@ -6419,7 +5642,7 @@
             <field name="parent_id" ref="pgc_5"/>
             <field name="type">view</field>
             <field name="name">Otras inversiones financieras a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_540" model="account.account.template">
             <field name="code">540</field>
@@ -6427,7 +5650,7 @@
             <field name="parent_id" ref="pgc_54"/>
             <field name="type">view</field>
             <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_540_child" model="account.account.template">
             <field name="code">540</field>
@@ -6435,7 +5658,7 @@
             <field name="parent_id" ref="pgc_540"/>
             <field name="type">other</field>
             <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_541" model="account.account.template">
             <field name="code">541</field>
@@ -6443,7 +5666,7 @@
             <field name="parent_id" ref="pgc_54"/>
             <field name="type">view</field>
             <field name="name">Valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_541_child" model="account.account.template">
             <field name="code">541</field>
@@ -6451,7 +5674,7 @@
             <field name="parent_id" ref="pgc_541"/>
             <field name="type">other</field>
             <field name="name">Valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_542" model="account.account.template">
             <field name="code">542</field>
@@ -6459,7 +5682,7 @@
             <field name="parent_id" ref="pgc_54"/>
             <field name="type">view</field>
             <field name="name">Créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_542_child" model="account.account.template">
             <field name="code">542</field>
@@ -6467,7 +5690,7 @@
             <field name="parent_id" ref="pgc_542"/>
             <field name="type">other</field>
             <field name="name">Créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_543" model="account.account.template">
             <field name="code">543</field>
@@ -6475,7 +5698,7 @@
             <field name="parent_id" ref="pgc_54"/>
             <field name="type">view</field>
             <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_543_child" model="account.account.template">
             <field name="code">543</field>
@@ -6483,7 +5706,7 @@
             <field name="parent_id" ref="pgc_543"/>
             <field name="type">other</field>
             <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_544" model="account.account.template">
             <field name="code">544</field>
@@ -6491,7 +5714,7 @@
             <field name="parent_id" ref="pgc_54"/>
             <field name="type">view</field>
             <field name="name">Créditos a corto plazo al personal</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_544_child" model="account.account.template">
             <field name="code">544</field>
@@ -6499,7 +5722,7 @@
             <field name="parent_id" ref="pgc_544"/>
             <field name="type">other</field>
             <field name="name">Créditos a corto plazo al personal</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_545" model="account.account.template">
             <field name="code">545</field>
@@ -6507,7 +5730,7 @@
             <field name="parent_id" ref="pgc_54"/>
             <field name="type">view</field>
             <field name="name">Dividendo a cobrar</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_545_child" model="account.account.template">
             <field name="code">545</field>
@@ -6515,7 +5738,7 @@
             <field name="parent_id" ref="pgc_545"/>
             <field name="type">other</field>
             <field name="name">Dividendo a cobrar</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_546" model="account.account.template">
             <field name="code">546</field>
@@ -6523,7 +5746,7 @@
             <field name="parent_id" ref="pgc_54"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_546_child" model="account.account.template">
             <field name="code">546</field>
@@ -6531,7 +5754,7 @@
             <field name="parent_id" ref="pgc_546"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_547" model="account.account.template">
             <field name="code">547</field>
@@ -6539,7 +5762,7 @@
             <field name="parent_id" ref="pgc_54"/>
             <field name="type">view</field>
             <field name="name">Intereses a corto plazo de créditos</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_547_child" model="account.account.template">
             <field name="code">547</field>
@@ -6547,7 +5770,7 @@
             <field name="parent_id" ref="pgc_547"/>
             <field name="type">other</field>
             <field name="name">Intereses a corto plazo de créditos</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_548" model="account.account.template">
             <field name="code">548</field>
@@ -6555,7 +5778,7 @@
             <field name="parent_id" ref="pgc_54"/>
             <field name="type">view</field>
             <field name="name">Imposiciones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_548_child" model="account.account.template">
             <field name="code">548</field>
@@ -6563,7 +5786,7 @@
             <field name="parent_id" ref="pgc_548"/>
             <field name="type">other</field>
             <field name="name">Imposiciones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_549" model="account.account.template">
             <field name="code">549</field>
@@ -6571,7 +5794,7 @@
             <field name="parent_id" ref="pgc_54"/>
             <field name="type">view</field>
             <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_549_child" model="account.account.template">
             <field name="code">549</field>
@@ -6579,7 +5802,7 @@
             <field name="parent_id" ref="pgc_549"/>
             <field name="type">other</field>
             <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_55" model="account.account.template">
             <field name="code">55</field>
@@ -6587,7 +5810,7 @@
             <field name="parent_id" ref="pgc_5"/>
             <field name="type">view</field>
             <field name="name">Otras cuentas no bancarias</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_550" model="account.account.template">
             <field name="code">550</field>
@@ -6595,7 +5818,7 @@
             <field name="parent_id" ref="pgc_55"/>
             <field name="type">view</field>
             <field name="name">Titular de la explotación</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_550_child" model="account.account.template">
             <field name="code">550</field>
@@ -6603,23 +5826,7 @@
             <field name="parent_id" ref="pgc_550"/>
             <field name="type">other</field>
             <field name="name">Titular de la explotación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_551" model="account.account.template">
-            <field name="code">551</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_55"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con socios y administradores</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_551_child" model="account.account.template">
-            <field name="code">551</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_551"/>
-            <field name="type">other</field>
-            <field name="name">Cuenta corriente con socios y administradores</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_552" model="account.account.template">
             <field name="code">552</field>
@@ -6627,7 +5834,7 @@
             <field name="parent_id" ref="pgc_55"/>
             <field name="type">view</field>
             <field name="name">Cuenta corriente con otras personas y entidades vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5523" model="account.account.template">
             <field name="code">5523</field>
@@ -6635,7 +5842,7 @@
             <field name="parent_id" ref="pgc_552"/>
             <field name="type">view</field>
             <field name="name">Cuenta corriente con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5523_child" model="account.account.template">
             <field name="code">5523</field>
@@ -6643,7 +5850,7 @@
             <field name="parent_id" ref="pgc_5523"/>
             <field name="type">other</field>
             <field name="name">Cuenta corriente con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5524" model="account.account.template">
             <field name="code">5524</field>
@@ -6651,7 +5858,7 @@
             <field name="parent_id" ref="pgc_552"/>
             <field name="type">view</field>
             <field name="name">Cuenta corriente con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5524_child" model="account.account.template">
             <field name="code">5524</field>
@@ -6659,7 +5866,7 @@
             <field name="parent_id" ref="pgc_5524"/>
             <field name="type">other</field>
             <field name="name">Cuenta corriente con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5525" model="account.account.template">
             <field name="code">5525</field>
@@ -6667,7 +5874,7 @@
             <field name="parent_id" ref="pgc_552"/>
             <field name="type">view</field>
             <field name="name">Cuenta corriente con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5525_child" model="account.account.template">
             <field name="code">5525</field>
@@ -6675,79 +5882,7 @@
             <field name="parent_id" ref="pgc_5525"/>
             <field name="type">other</field>
             <field name="name">Cuenta corriente con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_553" model="account.account.template">
-            <field name="code">553</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_55"/>
-            <field name="type">view</field>
-            <field name="name">Cuentas corrientes en fusiones y escisiones</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5530" model="account.account.template">
-            <field name="code">5530</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_553"/>
-            <field name="type">view</field>
-            <field name="name">Socios de sociedad disuelta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5530_child" model="account.account.template">
-            <field name="code">5530</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5530"/>
-            <field name="type">other</field>
-            <field name="name">Socios de sociedad disuelta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5531" model="account.account.template">
-            <field name="code">5531</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_553"/>
-            <field name="type">view</field>
-            <field name="name">Socios, cuenta de fusión</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5531_child" model="account.account.template">
-            <field name="code">5531</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5531"/>
-            <field name="type">other</field>
-            <field name="name">Socios, cuenta de fusión</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5532" model="account.account.template">
-            <field name="code">5532</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_553"/>
-            <field name="type">view</field>
-            <field name="name">Socios de sociedad escindida</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5532_child" model="account.account.template">
-            <field name="code">5532</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5532"/>
-            <field name="type">other</field>
-            <field name="name">Socios de sociedad escindida</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5533" model="account.account.template">
-            <field name="code">5533</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_553"/>
-            <field name="type">view</field>
-            <field name="name">Socios, cuenta de escisión</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5533_child" model="account.account.template">
-            <field name="code">5533</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5533"/>
-            <field name="type">other</field>
-            <field name="name">Socios, cuenta de escisión</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_554" model="account.account.template">
             <field name="code">554</field>
@@ -6755,7 +5890,7 @@
             <field name="parent_id" ref="pgc_55"/>
             <field name="type">view</field>
             <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_554_child" model="account.account.template">
             <field name="code">554</field>
@@ -6763,7 +5898,7 @@
             <field name="parent_id" ref="pgc_554"/>
             <field name="type">other</field>
             <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_555" model="account.account.template">
             <field name="code">555</field>
@@ -6771,7 +5906,7 @@
             <field name="parent_id" ref="pgc_55"/>
             <field name="type">view</field>
             <field name="name">Partidas pendientes de aplicación</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_555_child" model="account.account.template">
             <field name="code">555</field>
@@ -6779,7 +5914,7 @@
             <field name="parent_id" ref="pgc_555"/>
             <field name="type">other</field>
             <field name="name">Partidas pendientes de aplicación</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_556" model="account.account.template">
             <field name="code">556</field>
@@ -6787,7 +5922,7 @@
             <field name="parent_id" ref="pgc_55"/>
             <field name="type">view</field>
             <field name="name">Desembolsos exigidos sobre participaciones en el patrimonio neto</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5563" model="account.account.template">
             <field name="code">5563</field>
@@ -6795,7 +5930,7 @@
             <field name="parent_id" ref="pgc_556"/>
             <field name="type">view</field>
             <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5563_child" model="account.account.template">
             <field name="code">5563</field>
@@ -6803,7 +5938,7 @@
             <field name="parent_id" ref="pgc_5563"/>
             <field name="type">other</field>
             <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5564" model="account.account.template">
             <field name="code">5564</field>
@@ -6811,7 +5946,7 @@
             <field name="parent_id" ref="pgc_556"/>
             <field name="type">view</field>
             <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5564_child" model="account.account.template">
             <field name="code">5564</field>
@@ -6819,7 +5954,7 @@
             <field name="parent_id" ref="pgc_5564"/>
             <field name="type">other</field>
             <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5565" model="account.account.template">
             <field name="code">5565</field>
@@ -6827,7 +5962,7 @@
             <field name="parent_id" ref="pgc_556"/>
             <field name="type">view</field>
             <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5565_child" model="account.account.template">
             <field name="code">5565</field>
@@ -6835,7 +5970,7 @@
             <field name="parent_id" ref="pgc_5565"/>
             <field name="type">other</field>
             <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5566" model="account.account.template">
             <field name="code">5566</field>
@@ -6843,7 +5978,7 @@
             <field name="parent_id" ref="pgc_556"/>
             <field name="type">view</field>
             <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5566_child" model="account.account.template">
             <field name="code">5566</field>
@@ -6851,7 +5986,7 @@
             <field name="parent_id" ref="pgc_5566"/>
             <field name="type">other</field>
             <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_557" model="account.account.template">
             <field name="code">557</field>
@@ -6859,7 +5994,7 @@
             <field name="parent_id" ref="pgc_55"/>
             <field name="type">view</field>
             <field name="name">Dividendo activo a cuenta</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_557_child" model="account.account.template">
             <field name="code">557</field>
@@ -6867,7 +6002,7 @@
             <field name="parent_id" ref="pgc_557"/>
             <field name="type">other</field>
             <field name="name">Dividendo activo a cuenta</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_558" model="account.account.template">
             <field name="code">558</field>
@@ -6875,7 +6010,7 @@
             <field name="parent_id" ref="pgc_55"/>
             <field name="type">view</field>
             <field name="name">Socios por desembolsos exigidos</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5580" model="account.account.template">
             <field name="code">5580</field>
@@ -6883,7 +6018,7 @@
             <field name="parent_id" ref="pgc_558"/>
             <field name="type">view</field>
             <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5580_child" model="account.account.template">
             <field name="code">5580</field>
@@ -6891,7 +6026,7 @@
             <field name="parent_id" ref="pgc_5580"/>
             <field name="type">other</field>
             <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5585" model="account.account.template">
             <field name="code">5585</field>
@@ -6899,7 +6034,7 @@
             <field name="parent_id" ref="pgc_558"/>
             <field name="type">view</field>
             <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5585_child" model="account.account.template">
             <field name="code">5585</field>
@@ -6907,7 +6042,7 @@
             <field name="parent_id" ref="pgc_5585"/>
             <field name="type">other</field>
             <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_559" model="account.account.template">
             <field name="code">559</field>
@@ -6915,7 +6050,7 @@
             <field name="parent_id" ref="pgc_55"/>
             <field name="type">view</field>
             <field name="name">Derivados financieros a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5590" model="account.account.template">
             <field name="code">5590</field>
@@ -6923,7 +6058,7 @@
             <field name="parent_id" ref="pgc_559"/>
             <field name="type">view</field>
             <field name="name">Activos por derivados financieros a corto plazo, cartera de negociación</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5590_child" model="account.account.template">
             <field name="code">5590</field>
@@ -6931,23 +6066,7 @@
             <field name="parent_id" ref="pgc_5590"/>
             <field name="type">other</field>
             <field name="name">Activos por derivados financieros a corto plazo, cartera de negociación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5593" model="account.account.template">
-            <field name="code">5593</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_559"/>
-            <field name="type">view</field>
-            <field name="name">Activos por derivados financieros a corto plazo, instrumentos de cobertura</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5593_child" model="account.account.template">
-            <field name="code">5593</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5593"/>
-            <field name="type">other</field>
-            <field name="name">Activos por derivados financieros a corto plazo, instrumentos de cobertura</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5595" model="account.account.template">
             <field name="code">5595</field>
@@ -6955,7 +6074,7 @@
             <field name="parent_id" ref="pgc_559"/>
             <field name="type">view</field>
             <field name="name">Pasivos por derivados financieros a corto plazo, cartera de negociación</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5595_child" model="account.account.template">
             <field name="code">5595</field>
@@ -6963,23 +6082,7 @@
             <field name="parent_id" ref="pgc_5595"/>
             <field name="type">other</field>
             <field name="name">Pasivos por derivados financieros a corto plazo, cartera de negociación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5598" model="account.account.template">
-            <field name="code">5598</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_559"/>
-            <field name="type">view</field>
-            <field name="name">Pasivos por derivados financieros a corto plazo, instrumentos de cobertura</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5598_child" model="account.account.template">
-            <field name="code">5598</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5598"/>
-            <field name="type">other</field>
-            <field name="name">Pasivos por derivados financieros a corto plazo, instrumentos de cobertura</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_56" model="account.account.template">
             <field name="code">56</field>
@@ -6987,7 +6090,7 @@
             <field name="parent_id" ref="pgc_5"/>
             <field name="type">view</field>
             <field name="name">Fianzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_560" model="account.account.template">
             <field name="code">560</field>
@@ -6995,7 +6098,7 @@
             <field name="parent_id" ref="pgc_56"/>
             <field name="type">view</field>
             <field name="name">Fianzas recibidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_560_child" model="account.account.template">
             <field name="code">560</field>
@@ -7003,7 +6106,7 @@
             <field name="parent_id" ref="pgc_560"/>
             <field name="type">other</field>
             <field name="name">Fianzas recibidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_561" model="account.account.template">
             <field name="code">561</field>
@@ -7011,7 +6114,7 @@
             <field name="parent_id" ref="pgc_56"/>
             <field name="type">view</field>
             <field name="name">Depósitos recibidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_561_child" model="account.account.template">
             <field name="code">561</field>
@@ -7019,7 +6122,7 @@
             <field name="parent_id" ref="pgc_561"/>
             <field name="type">other</field>
             <field name="name">Depósitos recibidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_565" model="account.account.template">
             <field name="code">565</field>
@@ -7027,7 +6130,7 @@
             <field name="parent_id" ref="pgc_56"/>
             <field name="type">view</field>
             <field name="name">Fianzas constituidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_565_child" model="account.account.template">
             <field name="code">565</field>
@@ -7035,7 +6138,7 @@
             <field name="parent_id" ref="pgc_565"/>
             <field name="type">other</field>
             <field name="name">Fianzas constituidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_566" model="account.account.template">
             <field name="code">566</field>
@@ -7043,7 +6146,7 @@
             <field name="parent_id" ref="pgc_56"/>
             <field name="type">view</field>
             <field name="name">Depósitos constituidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_566_child" model="account.account.template">
             <field name="code">566</field>
@@ -7051,7 +6154,7 @@
             <field name="parent_id" ref="pgc_566"/>
             <field name="type">other</field>
             <field name="name">Depósitos constituidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_567" model="account.account.template">
             <field name="code">567</field>
@@ -7059,7 +6162,7 @@
             <field name="parent_id" ref="pgc_56"/>
             <field name="type">view</field>
             <field name="name">Intereses pagados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_567_child" model="account.account.template">
             <field name="code">567</field>
@@ -7067,7 +6170,7 @@
             <field name="parent_id" ref="pgc_567"/>
             <field name="type">other</field>
             <field name="name">Intereses pagados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_568" model="account.account.template">
             <field name="code">568</field>
@@ -7075,7 +6178,7 @@
             <field name="parent_id" ref="pgc_56"/>
             <field name="type">view</field>
             <field name="name">Intereses cobrados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_568_child" model="account.account.template">
             <field name="code">568</field>
@@ -7083,23 +6186,7 @@
             <field name="parent_id" ref="pgc_568"/>
             <field name="type">other</field>
             <field name="name">Intereses cobrados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_569" model="account.account.template">
-            <field name="code">569</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_56"/>
-            <field name="type">view</field>
-            <field name="name">Garantías financieras a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_569_child" model="account.account.template">
-            <field name="code">569</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_569"/>
-            <field name="type">other</field>
-            <field name="name">Garantías financieras a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_57" model="account.account.template">
             <field name="code">57</field>
@@ -7107,7 +6194,7 @@
             <field name="parent_id" ref="pgc_5"/>
             <field name="type">view</field>
             <field name="name">Tesorería</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_570" model="account.account.template">
             <field name="code">570</field>
@@ -7115,7 +6202,7 @@
             <field name="parent_id" ref="pgc_57"/>
             <field name="type">view</field>
             <field name="name">Caja, euros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_570_child" model="account.account.template">
             <field name="code">570</field>
@@ -7123,7 +6210,7 @@
             <field name="parent_id" ref="pgc_570"/>
             <field name="type">liquidity</field>
             <field name="name">Caja, euros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_571" model="account.account.template">
             <field name="code">571</field>
@@ -7131,7 +6218,7 @@
             <field name="parent_id" ref="pgc_57"/>
             <field name="type">view</field>
             <field name="name">Caja, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_571_child" model="account.account.template">
             <field name="code">571</field>
@@ -7139,7 +6226,7 @@
             <field name="parent_id" ref="pgc_571"/>
             <field name="type">liquidity</field>
             <field name="name">Caja, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_572" model="account.account.template">
             <field name="code">572</field>
@@ -7147,7 +6234,7 @@
             <field name="parent_id" ref="pgc_57"/>
             <field name="type">view</field>
             <field name="name">Bancos e instituciones de crédito c/c vista, euros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_572_child" model="account.account.template">
             <field name="code">572</field>
@@ -7155,7 +6242,7 @@
             <field name="parent_id" ref="pgc_572"/>
             <field name="type">liquidity</field>
             <field name="name">Bancos e instituciones de crédito c/c vista, euros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_573" model="account.account.template">
             <field name="code">573</field>
@@ -7163,7 +6250,7 @@
             <field name="parent_id" ref="pgc_57"/>
             <field name="type">view</field>
             <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_573_child" model="account.account.template">
             <field name="code">573</field>
@@ -7171,7 +6258,7 @@
             <field name="parent_id" ref="pgc_573"/>
             <field name="type">liquidity</field>
             <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_574" model="account.account.template">
             <field name="code">574</field>
@@ -7179,7 +6266,7 @@
             <field name="parent_id" ref="pgc_57"/>
             <field name="type">view</field>
             <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_574_child" model="account.account.template">
             <field name="code">574</field>
@@ -7187,7 +6274,7 @@
             <field name="parent_id" ref="pgc_574"/>
             <field name="type">liquidity</field>
             <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_575" model="account.account.template">
             <field name="code">575</field>
@@ -7195,7 +6282,7 @@
             <field name="parent_id" ref="pgc_57"/>
             <field name="type">view</field>
             <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_575_child" model="account.account.template">
             <field name="code">575</field>
@@ -7203,7 +6290,7 @@
             <field name="parent_id" ref="pgc_575"/>
             <field name="type">liquidity</field>
             <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_576" model="account.account.template">
             <field name="code">576</field>
@@ -7211,7 +6298,7 @@
             <field name="parent_id" ref="pgc_57"/>
             <field name="type">view</field>
             <field name="name">Inversiones a corto plazo de gran liquidez</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_576_child" model="account.account.template">
             <field name="code">576</field>
@@ -7219,175 +6306,7 @@
             <field name="parent_id" ref="pgc_576"/>
             <field name="type">liquidity</field>
             <field name="name">Inversiones a corto plazo de gran liquidez</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_58" model="account.account.template">
-            <field name="code">58</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5"/>
-            <field name="type">view</field>
-            <field name="name">Activos no corrientes mantenidos para la venta y activos y pasivos asociados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_580" model="account.account.template">
-            <field name="code">580</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_58"/>
-            <field name="type">view</field>
-            <field name="name">Inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_580_child" model="account.account.template">
-            <field name="code">580</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_580"/>
-            <field name="type">other</field>
-            <field name="name">Inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_581" model="account.account.template">
-            <field name="code">581</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_58"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones con personas y entidades vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_581_child" model="account.account.template">
-            <field name="code">581</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_581"/>
-            <field name="type">other</field>
-            <field name="name">Inversiones con personas y entidades vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_582" model="account.account.template">
-            <field name="code">582</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_58"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones financieras</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_582_child" model="account.account.template">
-            <field name="code">582</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_582"/>
-            <field name="type">other</field>
-            <field name="name">Inversiones financieras</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_583" model="account.account.template">
-            <field name="code">583</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_58"/>
-            <field name="type">view</field>
-            <field name="name">Existencias, deudores comerciales y otras cuentas a cobrar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_583_child" model="account.account.template">
-            <field name="code">583</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_583"/>
-            <field name="type">other</field>
-            <field name="name">Existencias, deudores comerciales y otras cuentas a cobrar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_584" model="account.account.template">
-            <field name="code">584</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_58"/>
-            <field name="type">view</field>
-            <field name="name">Otros activos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_584_child" model="account.account.template">
-            <field name="code">584</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_584"/>
-            <field name="type">other</field>
-            <field name="name">Otros activos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_585" model="account.account.template">
-            <field name="code">585</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_58"/>
-            <field name="type">view</field>
-            <field name="name">Provisiones</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_585_child" model="account.account.template">
-            <field name="code">585</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_585"/>
-            <field name="type">other</field>
-            <field name="name">Provisiones</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_586" model="account.account.template">
-            <field name="code">586</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_58"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con características especiales</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_586_child" model="account.account.template">
-            <field name="code">586</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_586"/>
-            <field name="type">other</field>
-            <field name="name">Deudas con características especiales</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_587" model="account.account.template">
-            <field name="code">587</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_58"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con personas y entidades vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_587_child" model="account.account.template">
-            <field name="code">587</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_587"/>
-            <field name="type">other</field>
-            <field name="name">Deudas con personas y entidades vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_588" model="account.account.template">
-            <field name="code">588</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_58"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores comerciales y otras cuentas a pagar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_588_child" model="account.account.template">
-            <field name="code">588</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_588"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores comerciales y otras cuentas a pagar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_589" model="account.account.template">
-            <field name="code">589</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_58"/>
-            <field name="type">view</field>
-            <field name="name">Otros pasivos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_589_child" model="account.account.template">
-            <field name="code">589</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_589"/>
-            <field name="type">other</field>
-            <field name="name">Otros pasivos</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_59" model="account.account.template">
             <field name="code">59</field>
@@ -7395,7 +6314,7 @@
             <field name="parent_id" ref="pgc_5"/>
             <field name="type">view</field>
             <field name="name">Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_593" model="account.account.template">
             <field name="code">593</field>
@@ -7403,7 +6322,7 @@
             <field name="parent_id" ref="pgc_59"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de participaciones a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5933" model="account.account.template">
             <field name="code">5933</field>
@@ -7411,7 +6330,7 @@
             <field name="parent_id" ref="pgc_593"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5933_child" model="account.account.template">
             <field name="code">5933</field>
@@ -7419,7 +6338,7 @@
             <field name="parent_id" ref="pgc_5933"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5934" model="account.account.template">
             <field name="code">5934</field>
@@ -7427,7 +6346,7 @@
             <field name="parent_id" ref="pgc_593"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5934_child" model="account.account.template">
             <field name="code">5934</field>
@@ -7435,7 +6354,7 @@
             <field name="parent_id" ref="pgc_5934"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_594" model="account.account.template">
             <field name="code">594</field>
@@ -7443,7 +6362,7 @@
             <field name="parent_id" ref="pgc_59"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5943" model="account.account.template">
             <field name="code">5943</field>
@@ -7451,7 +6370,7 @@
             <field name="parent_id" ref="pgc_594"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5943_child" model="account.account.template">
             <field name="code">5943</field>
@@ -7459,7 +6378,7 @@
             <field name="parent_id" ref="pgc_5943"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5944" model="account.account.template">
             <field name="code">5944</field>
@@ -7467,7 +6386,7 @@
             <field name="parent_id" ref="pgc_594"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5944_child" model="account.account.template">
             <field name="code">5944</field>
@@ -7475,7 +6394,7 @@
             <field name="parent_id" ref="pgc_5944"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5945" model="account.account.template">
             <field name="code">5945</field>
@@ -7483,7 +6402,7 @@
             <field name="parent_id" ref="pgc_594"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5945_child" model="account.account.template">
             <field name="code">5945</field>
@@ -7491,7 +6410,7 @@
             <field name="parent_id" ref="pgc_5945"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_595" model="account.account.template">
             <field name="code">595</field>
@@ -7499,7 +6418,7 @@
             <field name="parent_id" ref="pgc_59"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos a corto plazo a partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5953" model="account.account.template">
             <field name="code">5953</field>
@@ -7507,7 +6426,7 @@
             <field name="parent_id" ref="pgc_595"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5953_child" model="account.account.template">
             <field name="code">5953</field>
@@ -7515,7 +6434,7 @@
             <field name="parent_id" ref="pgc_5953"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5954" model="account.account.template">
             <field name="code">5954</field>
@@ -7523,7 +6442,7 @@
             <field name="parent_id" ref="pgc_595"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5954_child" model="account.account.template">
             <field name="code">5954</field>
@@ -7531,7 +6450,7 @@
             <field name="parent_id" ref="pgc_5954"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5955" model="account.account.template">
             <field name="code">5955</field>
@@ -7539,7 +6458,7 @@
             <field name="parent_id" ref="pgc_595"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_5955_child" model="account.account.template">
             <field name="code">5955</field>
@@ -7547,7 +6466,7 @@
             <field name="parent_id" ref="pgc_5955"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_597" model="account.account.template">
             <field name="code">597</field>
@@ -7555,7 +6474,7 @@
             <field name="parent_id" ref="pgc_59"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_597_child" model="account.account.template">
             <field name="code">597</field>
@@ -7563,7 +6482,7 @@
             <field name="parent_id" ref="pgc_597"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_598" model="account.account.template">
             <field name="code">598</field>
@@ -7571,7 +6490,7 @@
             <field name="parent_id" ref="pgc_59"/>
             <field name="type">view</field>
             <field name="name">Deterioro de valor de créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_598_child" model="account.account.template">
             <field name="code">598</field>
@@ -7579,103 +6498,15 @@
             <field name="parent_id" ref="pgc_598"/>
             <field name="type">other</field>
             <field name="name">Deterioro de valor de créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_599" model="account.account.template">
-            <field name="code">599</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de activos no corrientes mantenidos para la venta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5990" model="account.account.template">
-            <field name="code">5990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_599"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de inmovilizado no corriente mantenido para la venta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5990_child" model="account.account.template">
-            <field name="code">5990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5990"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de inmovilizado no corriente mantenido para la venta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5991" model="account.account.template">
-            <field name="code">5991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_599"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5991_child" model="account.account.template">
-            <field name="code">5991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5991"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5992" model="account.account.template">
-            <field name="code">5992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_599"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5992_child" model="account.account.template">
-            <field name="code">5992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5992"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5993" model="account.account.template">
-            <field name="code">5993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_599"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido par</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5993_child" model="account.account.template">
-            <field name="code">5993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5993"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido par</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5994" model="account.account.template">
-            <field name="code">5994</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_599"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de otros activos mantenidos para la venta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_5994_child" model="account.account.template">
-            <field name="code">5994</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_5994"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de otros activos mantenidos para la venta</field>
-            <field name="user_type" ref="financieras"/>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
         </record>
         <record id="pgc_6" model="account.account.template">
             <field name="code">6</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_0"/>
             <field name="type">view</field>
-            <field name="name">Compras y Gastos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="name">Compras y gastos</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_60" model="account.account.template">
             <field name="code">60</field>
@@ -7683,7 +6514,7 @@
             <field name="parent_id" ref="pgc_6"/>
             <field name="type">view</field>
             <field name="name">Compras</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_600" model="account.account.template">
             <field name="code">600</field>
@@ -7691,7 +6522,7 @@
             <field name="parent_id" ref="pgc_60"/>
             <field name="type">view</field>
             <field name="name">Compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_600_child" model="account.account.template">
             <field name="code">600</field>
@@ -7699,7 +6530,7 @@
             <field name="parent_id" ref="pgc_600"/>
             <field name="type">other</field>
             <field name="name">Compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_601" model="account.account.template">
             <field name="code">601</field>
@@ -7707,7 +6538,7 @@
             <field name="parent_id" ref="pgc_60"/>
             <field name="type">view</field>
             <field name="name">Compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_601_child" model="account.account.template">
             <field name="code">601</field>
@@ -7715,7 +6546,7 @@
             <field name="parent_id" ref="pgc_601"/>
             <field name="type">other</field>
             <field name="name">Compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_602" model="account.account.template">
             <field name="code">602</field>
@@ -7723,7 +6554,7 @@
             <field name="parent_id" ref="pgc_60"/>
             <field name="type">view</field>
             <field name="name">Compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_602_child" model="account.account.template">
             <field name="code">602</field>
@@ -7731,7 +6562,7 @@
             <field name="parent_id" ref="pgc_602"/>
             <field name="type">other</field>
             <field name="name">Compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_606" model="account.account.template">
             <field name="code">606</field>
@@ -7739,7 +6570,7 @@
             <field name="parent_id" ref="pgc_60"/>
             <field name="type">view</field>
             <field name="name">Descuentos sobre compras por pronto pago</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6060" model="account.account.template">
             <field name="code">6060</field>
@@ -7747,7 +6578,7 @@
             <field name="parent_id" ref="pgc_606"/>
             <field name="type">view</field>
             <field name="name">Descuentos sobre compras por pronto pago de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6060_child" model="account.account.template">
             <field name="code">6060</field>
@@ -7755,7 +6586,7 @@
             <field name="parent_id" ref="pgc_6060"/>
             <field name="type">other</field>
             <field name="name">Descuentos sobre compras por pronto pago de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6061" model="account.account.template">
             <field name="code">6061</field>
@@ -7763,7 +6594,7 @@
             <field name="parent_id" ref="pgc_606"/>
             <field name="type">view</field>
             <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6061_child" model="account.account.template">
             <field name="code">6061</field>
@@ -7771,7 +6602,7 @@
             <field name="parent_id" ref="pgc_6061"/>
             <field name="type">other</field>
             <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6062" model="account.account.template">
             <field name="code">6062</field>
@@ -7779,7 +6610,7 @@
             <field name="parent_id" ref="pgc_606"/>
             <field name="type">view</field>
             <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6062_child" model="account.account.template">
             <field name="code">6062</field>
@@ -7787,7 +6618,7 @@
             <field name="parent_id" ref="pgc_6062"/>
             <field name="type">other</field>
             <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_607" model="account.account.template">
             <field name="code">607</field>
@@ -7795,7 +6626,7 @@
             <field name="parent_id" ref="pgc_60"/>
             <field name="type">view</field>
             <field name="name">Trabajos realizados por otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_607_child" model="account.account.template">
             <field name="code">607</field>
@@ -7803,7 +6634,7 @@
             <field name="parent_id" ref="pgc_607"/>
             <field name="type">other</field>
             <field name="name">Trabajos realizados por otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_608" model="account.account.template">
             <field name="code">608</field>
@@ -7811,7 +6642,7 @@
             <field name="parent_id" ref="pgc_60"/>
             <field name="type">view</field>
             <field name="name">Devoluciones de compras y operaciones similares</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6080" model="account.account.template">
             <field name="code">6080</field>
@@ -7819,7 +6650,7 @@
             <field name="parent_id" ref="pgc_608"/>
             <field name="type">view</field>
             <field name="name">Devoluciones de compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6080_child" model="account.account.template">
             <field name="code">6080</field>
@@ -7827,7 +6658,7 @@
             <field name="parent_id" ref="pgc_6080"/>
             <field name="type">other</field>
             <field name="name">Devoluciones de compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6081" model="account.account.template">
             <field name="code">6081</field>
@@ -7835,7 +6666,7 @@
             <field name="parent_id" ref="pgc_608"/>
             <field name="type">view</field>
             <field name="name">Devoluciones de compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6081_child" model="account.account.template">
             <field name="code">6081</field>
@@ -7843,7 +6674,7 @@
             <field name="parent_id" ref="pgc_6081"/>
             <field name="type">other</field>
             <field name="name">Devoluciones de compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6082" model="account.account.template">
             <field name="code">6082</field>
@@ -7851,7 +6682,7 @@
             <field name="parent_id" ref="pgc_608"/>
             <field name="type">view</field>
             <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6082_child" model="account.account.template">
             <field name="code">6082</field>
@@ -7859,7 +6690,7 @@
             <field name="parent_id" ref="pgc_6082"/>
             <field name="type">other</field>
             <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_609" model="account.account.template">
             <field name="code">609</field>
@@ -7867,7 +6698,7 @@
             <field name="parent_id" ref="pgc_60"/>
             <field name="type">view</field>
             <field name="name">“Rappels” por compras</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6090" model="account.account.template">
             <field name="code">6090</field>
@@ -7875,7 +6706,7 @@
             <field name="parent_id" ref="pgc_609"/>
             <field name="type">view</field>
             <field name="name">"Rappels" por compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6090_child" model="account.account.template">
             <field name="code">6090</field>
@@ -7883,7 +6714,7 @@
             <field name="parent_id" ref="pgc_6090"/>
             <field name="type">other</field>
             <field name="name">"Rappels" por compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6091" model="account.account.template">
             <field name="code">6091</field>
@@ -7891,7 +6722,7 @@
             <field name="parent_id" ref="pgc_609"/>
             <field name="type">view</field>
             <field name="name">"Rappels" por compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6091_child" model="account.account.template">
             <field name="code">6091</field>
@@ -7899,7 +6730,7 @@
             <field name="parent_id" ref="pgc_6091"/>
             <field name="type">other</field>
             <field name="name">"Rappels" por compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6092" model="account.account.template">
             <field name="code">6092</field>
@@ -7907,7 +6738,7 @@
             <field name="parent_id" ref="pgc_609"/>
             <field name="type">view</field>
             <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6092_child" model="account.account.template">
             <field name="code">6092</field>
@@ -7915,7 +6746,7 @@
             <field name="parent_id" ref="pgc_6092"/>
             <field name="type">other</field>
             <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_61" model="account.account.template">
             <field name="code">61</field>
@@ -7923,7 +6754,7 @@
             <field name="parent_id" ref="pgc_6"/>
             <field name="type">view</field>
             <field name="name">Variación de existencias</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_610" model="account.account.template">
             <field name="code">610</field>
@@ -7931,7 +6762,7 @@
             <field name="parent_id" ref="pgc_61"/>
             <field name="type">view</field>
             <field name="name">Variación de existencias de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_610_child" model="account.account.template">
             <field name="code">610</field>
@@ -7939,7 +6770,7 @@
             <field name="parent_id" ref="pgc_610"/>
             <field name="type">other</field>
             <field name="name">Variación de existencias de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_611" model="account.account.template">
             <field name="code">611</field>
@@ -7947,7 +6778,7 @@
             <field name="parent_id" ref="pgc_61"/>
             <field name="type">view</field>
             <field name="name">Variación de existencias de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_611_child" model="account.account.template">
             <field name="code">611</field>
@@ -7955,7 +6786,7 @@
             <field name="parent_id" ref="pgc_611"/>
             <field name="type">other</field>
             <field name="name">Variación de existencias de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_612" model="account.account.template">
             <field name="code">612</field>
@@ -7963,7 +6794,7 @@
             <field name="parent_id" ref="pgc_61"/>
             <field name="type">view</field>
             <field name="name">Variación de existencias de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_612_child" model="account.account.template">
             <field name="code">612</field>
@@ -7971,15 +6802,15 @@
             <field name="parent_id" ref="pgc_612"/>
             <field name="type">other</field>
             <field name="name">Variación de existencias de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_62" model="account.account.template">
             <field name="code">62</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_6"/>
             <field name="type">view</field>
-            <field name="name">Servicios Exteriores</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="name">Servicios exteriores</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_620" model="account.account.template">
             <field name="code">620</field>
@@ -7987,7 +6818,7 @@
             <field name="parent_id" ref="pgc_62"/>
             <field name="type">view</field>
             <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_620_child" model="account.account.template">
             <field name="code">620</field>
@@ -7995,7 +6826,7 @@
             <field name="parent_id" ref="pgc_620"/>
             <field name="type">other</field>
             <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_621" model="account.account.template">
             <field name="code">621</field>
@@ -8003,7 +6834,7 @@
             <field name="parent_id" ref="pgc_62"/>
             <field name="type">view</field>
             <field name="name">Arrendamientos y cánones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_621_child" model="account.account.template">
             <field name="code">621</field>
@@ -8011,7 +6842,7 @@
             <field name="parent_id" ref="pgc_621"/>
             <field name="type">other</field>
             <field name="name">Arrendamientos y cánones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_622" model="account.account.template">
             <field name="code">622</field>
@@ -8019,7 +6850,7 @@
             <field name="parent_id" ref="pgc_62"/>
             <field name="type">view</field>
             <field name="name">Reparaciones y conservación</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_622_child" model="account.account.template">
             <field name="code">622</field>
@@ -8027,7 +6858,7 @@
             <field name="parent_id" ref="pgc_622"/>
             <field name="type">other</field>
             <field name="name">Reparaciones y conservación</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_623" model="account.account.template">
             <field name="code">623</field>
@@ -8035,7 +6866,7 @@
             <field name="parent_id" ref="pgc_62"/>
             <field name="type">view</field>
             <field name="name">Servicios de profesionales independientes</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_623_child" model="account.account.template">
             <field name="code">623</field>
@@ -8043,7 +6874,7 @@
             <field name="parent_id" ref="pgc_623"/>
             <field name="type">other</field>
             <field name="name">Servicios de profesionales independientes</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_624" model="account.account.template">
             <field name="code">624</field>
@@ -8051,7 +6882,7 @@
             <field name="parent_id" ref="pgc_62"/>
             <field name="type">view</field>
             <field name="name">Transportes</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_624_child" model="account.account.template">
             <field name="code">624</field>
@@ -8059,7 +6890,7 @@
             <field name="parent_id" ref="pgc_624"/>
             <field name="type">other</field>
             <field name="name">Transportes</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_625" model="account.account.template">
             <field name="code">625</field>
@@ -8067,7 +6898,7 @@
             <field name="parent_id" ref="pgc_62"/>
             <field name="type">view</field>
             <field name="name">Primas de seguros</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_625_child" model="account.account.template">
             <field name="code">625</field>
@@ -8075,7 +6906,7 @@
             <field name="parent_id" ref="pgc_625"/>
             <field name="type">other</field>
             <field name="name">Primas de seguros</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_626" model="account.account.template">
             <field name="code">626</field>
@@ -8083,7 +6914,7 @@
             <field name="parent_id" ref="pgc_62"/>
             <field name="type">view</field>
             <field name="name">Servicios bancarios y similares</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_626_child" model="account.account.template">
             <field name="code">626</field>
@@ -8091,7 +6922,7 @@
             <field name="parent_id" ref="pgc_626"/>
             <field name="type">other</field>
             <field name="name">Servicios bancarios y similares</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_627" model="account.account.template">
             <field name="code">627</field>
@@ -8099,7 +6930,7 @@
             <field name="parent_id" ref="pgc_62"/>
             <field name="type">view</field>
             <field name="name">Publicidad, propaganda y relaciones públicas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_627_child" model="account.account.template">
             <field name="code">627</field>
@@ -8107,7 +6938,7 @@
             <field name="parent_id" ref="pgc_627"/>
             <field name="type">other</field>
             <field name="name">Publicidad, propaganda y relaciones públicas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_628" model="account.account.template">
             <field name="code">628</field>
@@ -8115,7 +6946,7 @@
             <field name="parent_id" ref="pgc_62"/>
             <field name="type">view</field>
             <field name="name">Suministros</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_628_child" model="account.account.template">
             <field name="code">628</field>
@@ -8123,7 +6954,7 @@
             <field name="parent_id" ref="pgc_628"/>
             <field name="type">other</field>
             <field name="name">Suministros</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_629" model="account.account.template">
             <field name="code">629</field>
@@ -8131,7 +6962,7 @@
             <field name="parent_id" ref="pgc_62"/>
             <field name="type">view</field>
             <field name="name">Otros servicios</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_629_child" model="account.account.template">
             <field name="code">629</field>
@@ -8139,7 +6970,7 @@
             <field name="parent_id" ref="pgc_629"/>
             <field name="type">other</field>
             <field name="name">Otros servicios</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_63" model="account.account.template">
             <field name="code">63</field>
@@ -8147,7 +6978,7 @@
             <field name="parent_id" ref="pgc_6"/>
             <field name="type">view</field>
             <field name="name">Tributos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_630" model="account.account.template">
             <field name="code">630</field>
@@ -8155,7 +6986,7 @@
             <field name="parent_id" ref="pgc_63"/>
             <field name="type">view</field>
             <field name="name">Impuesto sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6300" model="account.account.template">
             <field name="code">6300</field>
@@ -8163,7 +6994,7 @@
             <field name="parent_id" ref="pgc_630"/>
             <field name="type">view</field>
             <field name="name">Impuesto corriente</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6300_child" model="account.account.template">
             <field name="code">6300</field>
@@ -8171,7 +7002,7 @@
             <field name="parent_id" ref="pgc_6300"/>
             <field name="type">other</field>
             <field name="name">Impuesto corriente</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6301" model="account.account.template">
             <field name="code">6301</field>
@@ -8179,7 +7010,7 @@
             <field name="parent_id" ref="pgc_630"/>
             <field name="type">view</field>
             <field name="name">Impuesto diferido</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6301_child" model="account.account.template">
             <field name="code">6301</field>
@@ -8187,7 +7018,7 @@
             <field name="parent_id" ref="pgc_6301"/>
             <field name="type">other</field>
             <field name="name">Impuesto diferido</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_631" model="account.account.template">
             <field name="code">631</field>
@@ -8195,7 +7026,7 @@
             <field name="parent_id" ref="pgc_63"/>
             <field name="type">view</field>
             <field name="name">Otros tributos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_631_child" model="account.account.template">
             <field name="code">631</field>
@@ -8203,7 +7034,7 @@
             <field name="parent_id" ref="pgc_631"/>
             <field name="type">other</field>
             <field name="name">Otros tributos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_633" model="account.account.template">
             <field name="code">633</field>
@@ -8211,7 +7042,7 @@
             <field name="parent_id" ref="pgc_63"/>
             <field name="type">view</field>
             <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_633_child" model="account.account.template">
             <field name="code">633</field>
@@ -8219,7 +7050,7 @@
             <field name="parent_id" ref="pgc_633"/>
             <field name="type">other</field>
             <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_634" model="account.account.template">
             <field name="code">634</field>
@@ -8227,7 +7058,7 @@
             <field name="parent_id" ref="pgc_63"/>
             <field name="type">view</field>
             <field name="name">Ajustes negativos en la imposición indirecta</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6341" model="account.account.template">
             <field name="code">6341</field>
@@ -8235,7 +7066,7 @@
             <field name="parent_id" ref="pgc_634"/>
             <field name="type">view</field>
             <field name="name">Ajustes negativos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6341_child" model="account.account.template">
             <field name="code">6341</field>
@@ -8243,7 +7074,7 @@
             <field name="parent_id" ref="pgc_6341"/>
             <field name="type">other</field>
             <field name="name">Ajustes negativos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6342" model="account.account.template">
             <field name="code">6342</field>
@@ -8251,7 +7082,7 @@
             <field name="parent_id" ref="pgc_634"/>
             <field name="type">view</field>
             <field name="name">Ajustes negativos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6342_child" model="account.account.template">
             <field name="code">6342</field>
@@ -8259,7 +7090,7 @@
             <field name="parent_id" ref="pgc_6342"/>
             <field name="type">other</field>
             <field name="name">Ajustes negativos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_636" model="account.account.template">
             <field name="code">636</field>
@@ -8267,7 +7098,7 @@
             <field name="parent_id" ref="pgc_63"/>
             <field name="type">view</field>
             <field name="name">Devolución de impuestos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_636_child" model="account.account.template">
             <field name="code">636</field>
@@ -8275,7 +7106,7 @@
             <field name="parent_id" ref="pgc_636"/>
             <field name="type">other</field>
             <field name="name">Devolución de impuestos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_638" model="account.account.template">
             <field name="code">638</field>
@@ -8283,7 +7114,7 @@
             <field name="parent_id" ref="pgc_63"/>
             <field name="type">view</field>
             <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_638_child" model="account.account.template">
             <field name="code">638</field>
@@ -8291,7 +7122,7 @@
             <field name="parent_id" ref="pgc_638"/>
             <field name="type">other</field>
             <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_639" model="account.account.template">
             <field name="code">639</field>
@@ -8299,7 +7130,7 @@
             <field name="parent_id" ref="pgc_63"/>
             <field name="type">view</field>
             <field name="name">Ajustes positivos en la imposición indirecta</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6391" model="account.account.template">
             <field name="code">6391</field>
@@ -8307,7 +7138,7 @@
             <field name="parent_id" ref="pgc_639"/>
             <field name="type">view</field>
             <field name="name">Ajustes positivos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6391_child" model="account.account.template">
             <field name="code">6391</field>
@@ -8315,7 +7146,7 @@
             <field name="parent_id" ref="pgc_6391"/>
             <field name="type">other</field>
             <field name="name">Ajustes positivos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6392" model="account.account.template">
             <field name="code">6392</field>
@@ -8323,7 +7154,7 @@
             <field name="parent_id" ref="pgc_639"/>
             <field name="type">view</field>
             <field name="name">Ajustes positivos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6392_child" model="account.account.template">
             <field name="code">6392</field>
@@ -8331,7 +7162,7 @@
             <field name="parent_id" ref="pgc_6392"/>
             <field name="type">other</field>
             <field name="name">Ajustes positivos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_64" model="account.account.template">
             <field name="code">64</field>
@@ -8339,7 +7170,7 @@
             <field name="parent_id" ref="pgc_6"/>
             <field name="type">view</field>
             <field name="name">Gastos de personal</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_640" model="account.account.template">
             <field name="code">640</field>
@@ -8347,7 +7178,7 @@
             <field name="parent_id" ref="pgc_64"/>
             <field name="type">view</field>
             <field name="name">Sueldos y salarios</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_640_child" model="account.account.template">
             <field name="code">640</field>
@@ -8355,7 +7186,7 @@
             <field name="parent_id" ref="pgc_640"/>
             <field name="type">other</field>
             <field name="name">Sueldos y salarios</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_641" model="account.account.template">
             <field name="code">641</field>
@@ -8363,7 +7194,7 @@
             <field name="parent_id" ref="pgc_64"/>
             <field name="type">view</field>
             <field name="name">Indemnizaciones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_641_child" model="account.account.template">
             <field name="code">641</field>
@@ -8371,7 +7202,7 @@
             <field name="parent_id" ref="pgc_641"/>
             <field name="type">other</field>
             <field name="name">Indemnizaciones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_642" model="account.account.template">
             <field name="code">642</field>
@@ -8379,7 +7210,7 @@
             <field name="parent_id" ref="pgc_64"/>
             <field name="type">view</field>
             <field name="name">Seguridad Social a cargo de la empresa</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_642_child" model="account.account.template">
             <field name="code">642</field>
@@ -8387,103 +7218,7 @@
             <field name="parent_id" ref="pgc_642"/>
             <field name="type">other</field>
             <field name="name">Seguridad Social a cargo de la empresa</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_643" model="account.account.template">
-            <field name="code">643</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_64"/>
-            <field name="type">view</field>
-            <field name="name">Retribuciones mediante sistemas de aportación definida</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_643_child" model="account.account.template">
-            <field name="code">643</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_643"/>
-            <field name="type">other</field>
-            <field name="name">Retribuciones mediante sistemas de aportación definida</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_644" model="account.account.template">
-            <field name="code">644</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_64"/>
-            <field name="type">view</field>
-            <field name="name">Retribuciones mediante sistemas de prestación definida</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6440" model="account.account.template">
-            <field name="code">6440</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_644"/>
-            <field name="type">view</field>
-            <field name="name">Contribuciones anuales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6440_child" model="account.account.template">
-            <field name="code">6440</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_6440"/>
-            <field name="type">other</field>
-            <field name="name">Contribuciones anuales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6442" model="account.account.template">
-            <field name="code">6442</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_644"/>
-            <field name="type">view</field>
-            <field name="name">Otros costes</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6442_child" model="account.account.template">
-            <field name="code">6442</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_6442"/>
-            <field name="type">other</field>
-            <field name="name">Otros costes</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_645" model="account.account.template">
-            <field name="code">645</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_64"/>
-            <field name="type">view</field>
-            <field name="name">Retribuciones al personal mediante instrumentos de patrimonio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6450" model="account.account.template">
-            <field name="code">6450</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_645"/>
-            <field name="type">view</field>
-            <field name="name">Retribuciones al personal liquidados con instrumentos de patrimonio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6450_child" model="account.account.template">
-            <field name="code">6450</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_6450"/>
-            <field name="type">other</field>
-            <field name="name">Retribuciones al personal liquidados con instrumentos de patrimonio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6457" model="account.account.template">
-            <field name="code">6457</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_645"/>
-            <field name="type">view</field>
-            <field name="name">Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6457_child" model="account.account.template">
-            <field name="code">6457</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_6457"/>
-            <field name="type">other</field>
-            <field name="name">Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_649" model="account.account.template">
             <field name="code">649</field>
@@ -8491,7 +7226,7 @@
             <field name="parent_id" ref="pgc_64"/>
             <field name="type">view</field>
             <field name="name">Otros gastos sociales</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_649_child" model="account.account.template">
             <field name="code">649</field>
@@ -8499,87 +7234,7 @@
             <field name="parent_id" ref="pgc_649"/>
             <field name="type">other</field>
             <field name="name">Otros gastos sociales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_65" model="account.account.template">
-            <field name="code">65</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_6"/>
-            <field name="type">view</field>
-            <field name="name">Otros gastos de gestión</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_650" model="account.account.template">
-            <field name="code">650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_65"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos comerciales incobrables</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_650_child" model="account.account.template">
-            <field name="code">650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_650"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos comerciales incobrables</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_651" model="account.account.template">
-            <field name="code">651</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_65"/>
-            <field name="type">view</field>
-            <field name="name">Resultados de operaciones en común</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6510" model="account.account.template">
-            <field name="code">6510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_651"/>
-            <field name="type">view</field>
-            <field name="name">Beneficio transferido (gestor)</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6510_child" model="account.account.template">
-            <field name="code">6510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_6510"/>
-            <field name="type">other</field>
-            <field name="name">Beneficio transferido (gestor)</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6511" model="account.account.template">
-            <field name="code">6511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_651"/>
-            <field name="type">view</field>
-            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6511_child" model="account.account.template">
-            <field name="code">6511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_6511"/>
-            <field name="type">other</field>
-            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_659" model="account.account.template">
-            <field name="code">659</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_65"/>
-            <field name="type">view</field>
-            <field name="name">Otras pérdidas en gestión corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_659_child" model="account.account.template">
-            <field name="code">659</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_659"/>
-            <field name="type">other</field>
-            <field name="name">Otras pérdidas en gestión corriente</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_66" model="account.account.template">
             <field name="code">66</field>
@@ -8587,7 +7242,7 @@
             <field name="parent_id" ref="pgc_6"/>
             <field name="type">view</field>
             <field name="name">Gastos financieros</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_660" model="account.account.template">
             <field name="code">660</field>
@@ -8595,7 +7250,7 @@
             <field name="parent_id" ref="pgc_66"/>
             <field name="type">view</field>
             <field name="name">Gastos financieros por actualización de provisiones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_660_child" model="account.account.template">
             <field name="code">660</field>
@@ -8603,7 +7258,7 @@
             <field name="parent_id" ref="pgc_660"/>
             <field name="type">other</field>
             <field name="name">Gastos financieros por actualización de provisiones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_661" model="account.account.template">
             <field name="code">661</field>
@@ -8611,7 +7266,7 @@
             <field name="parent_id" ref="pgc_66"/>
             <field name="type">view</field>
             <field name="name">Intereses de obligaciones y bonos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6610" model="account.account.template">
             <field name="code">6610</field>
@@ -8619,7 +7274,7 @@
             <field name="parent_id" ref="pgc_661"/>
             <field name="type">view</field>
             <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6610_child" model="account.account.template">
             <field name="code">6610</field>
@@ -8627,7 +7282,7 @@
             <field name="parent_id" ref="pgc_6610"/>
             <field name="type">other</field>
             <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6611" model="account.account.template">
             <field name="code">6611</field>
@@ -8635,7 +7290,7 @@
             <field name="parent_id" ref="pgc_661"/>
             <field name="type">view</field>
             <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6611_child" model="account.account.template">
             <field name="code">6611</field>
@@ -8643,7 +7298,7 @@
             <field name="parent_id" ref="pgc_6611"/>
             <field name="type">other</field>
             <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6612" model="account.account.template">
             <field name="code">6612</field>
@@ -8651,7 +7306,7 @@
             <field name="parent_id" ref="pgc_661"/>
             <field name="type">view</field>
             <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6612_child" model="account.account.template">
             <field name="code">6612</field>
@@ -8659,7 +7314,7 @@
             <field name="parent_id" ref="pgc_6612"/>
             <field name="type">other</field>
             <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6613" model="account.account.template">
             <field name="code">6613</field>
@@ -8667,7 +7322,7 @@
             <field name="parent_id" ref="pgc_661"/>
             <field name="type">view</field>
             <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6613_child" model="account.account.template">
             <field name="code">6613</field>
@@ -8675,7 +7330,7 @@
             <field name="parent_id" ref="pgc_6613"/>
             <field name="type">other</field>
             <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6615" model="account.account.template">
             <field name="code">6615</field>
@@ -8683,7 +7338,7 @@
             <field name="parent_id" ref="pgc_661"/>
             <field name="type">view</field>
             <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6615_child" model="account.account.template">
             <field name="code">6615</field>
@@ -8691,7 +7346,7 @@
             <field name="parent_id" ref="pgc_6615"/>
             <field name="type">other</field>
             <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6616" model="account.account.template">
             <field name="code">6616</field>
@@ -8699,7 +7354,7 @@
             <field name="parent_id" ref="pgc_661"/>
             <field name="type">view</field>
             <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6616_child" model="account.account.template">
             <field name="code">6616</field>
@@ -8707,7 +7362,7 @@
             <field name="parent_id" ref="pgc_6616"/>
             <field name="type">other</field>
             <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6617" model="account.account.template">
             <field name="code">6617</field>
@@ -8715,7 +7370,7 @@
             <field name="parent_id" ref="pgc_661"/>
             <field name="type">view</field>
             <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6617_child" model="account.account.template">
             <field name="code">6617</field>
@@ -8723,7 +7378,7 @@
             <field name="parent_id" ref="pgc_6617"/>
             <field name="type">other</field>
             <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6618" model="account.account.template">
             <field name="code">6618</field>
@@ -8731,7 +7386,7 @@
             <field name="parent_id" ref="pgc_661"/>
             <field name="type">view</field>
             <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6618_child" model="account.account.template">
             <field name="code">6618</field>
@@ -8739,7 +7394,7 @@
             <field name="parent_id" ref="pgc_6618"/>
             <field name="type">other</field>
             <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_662" model="account.account.template">
             <field name="code">662</field>
@@ -8747,7 +7402,7 @@
             <field name="parent_id" ref="pgc_66"/>
             <field name="type">view</field>
             <field name="name">Intereses de deudas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6620" model="account.account.template">
             <field name="code">6620</field>
@@ -8755,7 +7410,7 @@
             <field name="parent_id" ref="pgc_662"/>
             <field name="type">view</field>
             <field name="name">Intereses de deudas, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6620_child" model="account.account.template">
             <field name="code">6620</field>
@@ -8763,7 +7418,7 @@
             <field name="parent_id" ref="pgc_6620"/>
             <field name="type">other</field>
             <field name="name">Intereses de deudas, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6621" model="account.account.template">
             <field name="code">6621</field>
@@ -8771,7 +7426,7 @@
             <field name="parent_id" ref="pgc_662"/>
             <field name="type">view</field>
             <field name="name">Intereses de deudas, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6621_child" model="account.account.template">
             <field name="code">6621</field>
@@ -8779,7 +7434,7 @@
             <field name="parent_id" ref="pgc_6621"/>
             <field name="type">other</field>
             <field name="name">Intereses de deudas, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6622" model="account.account.template">
             <field name="code">6622</field>
@@ -8787,7 +7442,7 @@
             <field name="parent_id" ref="pgc_662"/>
             <field name="type">view</field>
             <field name="name">Intereses de deudas, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6622_child" model="account.account.template">
             <field name="code">6622</field>
@@ -8795,7 +7450,7 @@
             <field name="parent_id" ref="pgc_6622"/>
             <field name="type">other</field>
             <field name="name">Intereses de deudas, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6623" model="account.account.template">
             <field name="code">6623</field>
@@ -8803,7 +7458,7 @@
             <field name="parent_id" ref="pgc_662"/>
             <field name="type">view</field>
             <field name="name">Intereses de deudas con entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6623_child" model="account.account.template">
             <field name="code">6623</field>
@@ -8811,7 +7466,7 @@
             <field name="parent_id" ref="pgc_6623"/>
             <field name="type">other</field>
             <field name="name">Intereses de deudas con entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6624" model="account.account.template">
             <field name="code">6624</field>
@@ -8819,7 +7474,7 @@
             <field name="parent_id" ref="pgc_662"/>
             <field name="type">view</field>
             <field name="name">Intereses de deudas, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6624_child" model="account.account.template">
             <field name="code">6624</field>
@@ -8827,7 +7482,7 @@
             <field name="parent_id" ref="pgc_6624"/>
             <field name="type">other</field>
             <field name="name">Intereses de deudas, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_663" model="account.account.template">
             <field name="code">663</field>
@@ -8835,71 +7490,7 @@
             <field name="parent_id" ref="pgc_66"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por valoración de instrumentos financieros por su valor razonable</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6630" model="account.account.template">
-            <field name="code">6630</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_663"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de cartera de negociación</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6630_child" model="account.account.template">
-            <field name="code">6630</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_6630"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de cartera de negociación</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6631" model="account.account.template">
-            <field name="code">6631</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_663"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de designados por la empresa</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6631_child" model="account.account.template">
-            <field name="code">6631</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_6631"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de designados por la empresa</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6632" model="account.account.template">
-            <field name="code">6632</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_663"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de disponibles para la venta</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6632_child" model="account.account.template">
-            <field name="code">6632</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_6632"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de disponibles para la venta</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6633" model="account.account.template">
-            <field name="code">6633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_663"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de instrumentos de cobertura</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_6633_child" model="account.account.template">
-            <field name="code">6633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_6633"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de instrumentos de cobertura</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_664" model="account.account.template">
             <field name="code">664</field>
@@ -8907,7 +7498,7 @@
             <field name="parent_id" ref="pgc_66"/>
             <field name="type">view</field>
             <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6640" model="account.account.template">
             <field name="code">6640</field>
@@ -8915,7 +7506,7 @@
             <field name="parent_id" ref="pgc_664"/>
             <field name="type">view</field>
             <field name="name">Dividendos de pasivos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6640_child" model="account.account.template">
             <field name="code">6640</field>
@@ -8923,7 +7514,7 @@
             <field name="parent_id" ref="pgc_6640"/>
             <field name="type">other</field>
             <field name="name">Dividendos de pasivos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6641" model="account.account.template">
             <field name="code">6641</field>
@@ -8931,7 +7522,7 @@
             <field name="parent_id" ref="pgc_664"/>
             <field name="type">view</field>
             <field name="name">Dividendos de pasivos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6641_child" model="account.account.template">
             <field name="code">6641</field>
@@ -8939,7 +7530,7 @@
             <field name="parent_id" ref="pgc_6641"/>
             <field name="type">other</field>
             <field name="name">Dividendos de pasivos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6642" model="account.account.template">
             <field name="code">6642</field>
@@ -8947,7 +7538,7 @@
             <field name="parent_id" ref="pgc_664"/>
             <field name="type">view</field>
             <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6642_child" model="account.account.template">
             <field name="code">6642</field>
@@ -8955,7 +7546,7 @@
             <field name="parent_id" ref="pgc_6642"/>
             <field name="type">other</field>
             <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6643" model="account.account.template">
             <field name="code">6643</field>
@@ -8963,7 +7554,7 @@
             <field name="parent_id" ref="pgc_664"/>
             <field name="type">view</field>
             <field name="name">Dividendos de pasivos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6643_child" model="account.account.template">
             <field name="code">6643</field>
@@ -8971,7 +7562,7 @@
             <field name="parent_id" ref="pgc_6643"/>
             <field name="type">other</field>
             <field name="name">Dividendos de pasivos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_665" model="account.account.template">
             <field name="code">665</field>
@@ -8979,7 +7570,7 @@
             <field name="parent_id" ref="pgc_66"/>
             <field name="type">view</field>
             <field name="name">Intereses por descuento de efectos y operaciones de “factoring”</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6650" model="account.account.template">
             <field name="code">6650</field>
@@ -8987,7 +7578,7 @@
             <field name="parent_id" ref="pgc_665"/>
             <field name="type">view</field>
             <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6650_child" model="account.account.template">
             <field name="code">6650</field>
@@ -8995,7 +7586,7 @@
             <field name="parent_id" ref="pgc_6650"/>
             <field name="type">other</field>
             <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6651" model="account.account.template">
             <field name="code">6651</field>
@@ -9003,7 +7594,7 @@
             <field name="parent_id" ref="pgc_665"/>
             <field name="type">view</field>
             <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6651_child" model="account.account.template">
             <field name="code">6651</field>
@@ -9011,7 +7602,7 @@
             <field name="parent_id" ref="pgc_6651"/>
             <field name="type">other</field>
             <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6652" model="account.account.template">
             <field name="code">6652</field>
@@ -9019,7 +7610,7 @@
             <field name="parent_id" ref="pgc_665"/>
             <field name="type">view</field>
             <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6652_child" model="account.account.template">
             <field name="code">6652</field>
@@ -9027,7 +7618,7 @@
             <field name="parent_id" ref="pgc_6652"/>
             <field name="type">other</field>
             <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6653" model="account.account.template">
             <field name="code">6653</field>
@@ -9035,7 +7626,7 @@
             <field name="parent_id" ref="pgc_665"/>
             <field name="type">view</field>
             <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6653_child" model="account.account.template">
             <field name="code">6653</field>
@@ -9043,7 +7634,7 @@
             <field name="parent_id" ref="pgc_6653"/>
             <field name="type">other</field>
             <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6654" model="account.account.template">
             <field name="code">6654</field>
@@ -9051,7 +7642,7 @@
             <field name="parent_id" ref="pgc_665"/>
             <field name="type">view</field>
             <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6654_child" model="account.account.template">
             <field name="code">6654</field>
@@ -9059,7 +7650,7 @@
             <field name="parent_id" ref="pgc_6654"/>
             <field name="type">other</field>
             <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6655" model="account.account.template">
             <field name="code">6655</field>
@@ -9067,7 +7658,7 @@
             <field name="parent_id" ref="pgc_665"/>
             <field name="type">view</field>
             <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6655_child" model="account.account.template">
             <field name="code">6655</field>
@@ -9075,7 +7666,7 @@
             <field name="parent_id" ref="pgc_6655"/>
             <field name="type">other</field>
             <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6656" model="account.account.template">
             <field name="code">6656</field>
@@ -9083,7 +7674,7 @@
             <field name="parent_id" ref="pgc_665"/>
             <field name="type">view</field>
             <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6656_child" model="account.account.template">
             <field name="code">6656</field>
@@ -9091,7 +7682,7 @@
             <field name="parent_id" ref="pgc_6656"/>
             <field name="type">other</field>
             <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6657" model="account.account.template">
             <field name="code">6657</field>
@@ -9099,7 +7690,7 @@
             <field name="parent_id" ref="pgc_665"/>
             <field name="type">view</field>
             <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6657_child" model="account.account.template">
             <field name="code">6657</field>
@@ -9107,7 +7698,7 @@
             <field name="parent_id" ref="pgc_6657"/>
             <field name="type">other</field>
             <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_666" model="account.account.template">
             <field name="code">666</field>
@@ -9115,7 +7706,7 @@
             <field name="parent_id" ref="pgc_66"/>
             <field name="type">view</field>
             <field name="name">Pérdidas en participaciones y valores representativos de deuda</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6660" model="account.account.template">
             <field name="code">6660</field>
@@ -9123,7 +7714,7 @@
             <field name="parent_id" ref="pgc_666"/>
             <field name="type">view</field>
             <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6660_child" model="account.account.template">
             <field name="code">6660</field>
@@ -9131,7 +7722,7 @@
             <field name="parent_id" ref="pgc_6660"/>
             <field name="type">other</field>
             <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6661" model="account.account.template">
             <field name="code">6661</field>
@@ -9139,7 +7730,7 @@
             <field name="parent_id" ref="pgc_666"/>
             <field name="type">view</field>
             <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6661_child" model="account.account.template">
             <field name="code">6661</field>
@@ -9147,7 +7738,7 @@
             <field name="parent_id" ref="pgc_6661"/>
             <field name="type">other</field>
             <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6662" model="account.account.template">
             <field name="code">6662</field>
@@ -9155,7 +7746,7 @@
             <field name="parent_id" ref="pgc_666"/>
             <field name="type">view</field>
             <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6662_child" model="account.account.template">
             <field name="code">6662</field>
@@ -9163,7 +7754,7 @@
             <field name="parent_id" ref="pgc_6662"/>
             <field name="type">other</field>
             <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6663" model="account.account.template">
             <field name="code">6663</field>
@@ -9171,7 +7762,7 @@
             <field name="parent_id" ref="pgc_666"/>
             <field name="type">view</field>
             <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6663_child" model="account.account.template">
             <field name="code">6663</field>
@@ -9179,7 +7770,7 @@
             <field name="parent_id" ref="pgc_6663"/>
             <field name="type">other</field>
             <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6665" model="account.account.template">
             <field name="code">6665</field>
@@ -9187,7 +7778,7 @@
             <field name="parent_id" ref="pgc_666"/>
             <field name="type">view</field>
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6665_child" model="account.account.template">
             <field name="code">6665</field>
@@ -9195,7 +7786,7 @@
             <field name="parent_id" ref="pgc_6665"/>
             <field name="type">other</field>
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6666" model="account.account.template">
             <field name="code">6666</field>
@@ -9203,7 +7794,7 @@
             <field name="parent_id" ref="pgc_666"/>
             <field name="type">view</field>
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6666_child" model="account.account.template">
             <field name="code">6666</field>
@@ -9211,7 +7802,7 @@
             <field name="parent_id" ref="pgc_6666"/>
             <field name="type">other</field>
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6667" model="account.account.template">
             <field name="code">6667</field>
@@ -9219,7 +7810,7 @@
             <field name="parent_id" ref="pgc_666"/>
             <field name="type">view</field>
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6667_child" model="account.account.template">
             <field name="code">6667</field>
@@ -9227,7 +7818,7 @@
             <field name="parent_id" ref="pgc_6667"/>
             <field name="type">other</field>
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6668" model="account.account.template">
             <field name="code">6668</field>
@@ -9235,7 +7826,7 @@
             <field name="parent_id" ref="pgc_666"/>
             <field name="type">view</field>
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6668_child" model="account.account.template">
             <field name="code">6668</field>
@@ -9243,7 +7834,7 @@
             <field name="parent_id" ref="pgc_6668"/>
             <field name="type">other</field>
             <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_667" model="account.account.template">
             <field name="code">667</field>
@@ -9251,7 +7842,7 @@
             <field name="parent_id" ref="pgc_66"/>
             <field name="type">view</field>
             <field name="name">Pérdidas de créditos no comerciales</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6670" model="account.account.template">
             <field name="code">6670</field>
@@ -9259,7 +7850,7 @@
             <field name="parent_id" ref="pgc_667"/>
             <field name="type">view</field>
             <field name="name">Pérdidas de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6670_child" model="account.account.template">
             <field name="code">6670</field>
@@ -9267,7 +7858,7 @@
             <field name="parent_id" ref="pgc_6670"/>
             <field name="type">other</field>
             <field name="name">Pérdidas de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6671" model="account.account.template">
             <field name="code">6671</field>
@@ -9275,7 +7866,7 @@
             <field name="parent_id" ref="pgc_667"/>
             <field name="type">view</field>
             <field name="name">Pérdidas de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6671_child" model="account.account.template">
             <field name="code">6671</field>
@@ -9283,7 +7874,7 @@
             <field name="parent_id" ref="pgc_6671"/>
             <field name="type">other</field>
             <field name="name">Pérdidas de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6672" model="account.account.template">
             <field name="code">6672</field>
@@ -9291,7 +7882,7 @@
             <field name="parent_id" ref="pgc_667"/>
             <field name="type">view</field>
             <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6672_child" model="account.account.template">
             <field name="code">6672</field>
@@ -9299,7 +7890,7 @@
             <field name="parent_id" ref="pgc_6672"/>
             <field name="type">other</field>
             <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6673" model="account.account.template">
             <field name="code">6673</field>
@@ -9307,7 +7898,7 @@
             <field name="parent_id" ref="pgc_667"/>
             <field name="type">view</field>
             <field name="name">Pérdidas de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6673_child" model="account.account.template">
             <field name="code">6673</field>
@@ -9315,7 +7906,7 @@
             <field name="parent_id" ref="pgc_6673"/>
             <field name="type">other</field>
             <field name="name">Pérdidas de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6675" model="account.account.template">
             <field name="code">6675</field>
@@ -9323,7 +7914,7 @@
             <field name="parent_id" ref="pgc_667"/>
             <field name="type">view</field>
             <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6675_child" model="account.account.template">
             <field name="code">6675</field>
@@ -9331,7 +7922,7 @@
             <field name="parent_id" ref="pgc_6675"/>
             <field name="type">other</field>
             <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6676" model="account.account.template">
             <field name="code">6676</field>
@@ -9339,7 +7930,7 @@
             <field name="parent_id" ref="pgc_667"/>
             <field name="type">view</field>
             <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6676_child" model="account.account.template">
             <field name="code">6676</field>
@@ -9347,7 +7938,7 @@
             <field name="parent_id" ref="pgc_6676"/>
             <field name="type">other</field>
             <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6677" model="account.account.template">
             <field name="code">6677</field>
@@ -9355,7 +7946,7 @@
             <field name="parent_id" ref="pgc_667"/>
             <field name="type">view</field>
             <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6677_child" model="account.account.template">
             <field name="code">6677</field>
@@ -9363,7 +7954,7 @@
             <field name="parent_id" ref="pgc_6677"/>
             <field name="type">other</field>
             <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6678" model="account.account.template">
             <field name="code">6678</field>
@@ -9371,7 +7962,7 @@
             <field name="parent_id" ref="pgc_667"/>
             <field name="type">view</field>
             <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6678_child" model="account.account.template">
             <field name="code">6678</field>
@@ -9379,7 +7970,7 @@
             <field name="parent_id" ref="pgc_6678"/>
             <field name="type">other</field>
             <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_668" model="account.account.template">
             <field name="code">668</field>
@@ -9387,7 +7978,7 @@
             <field name="parent_id" ref="pgc_66"/>
             <field name="type">view</field>
             <field name="name">Diferencias negativas de cambio</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_668_child" model="account.account.template">
             <field name="code">668</field>
@@ -9395,7 +7986,7 @@
             <field name="parent_id" ref="pgc_668"/>
             <field name="type">other</field>
             <field name="name">Diferencias negativas de cambio</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_669" model="account.account.template">
             <field name="code">669</field>
@@ -9403,7 +7994,7 @@
             <field name="parent_id" ref="pgc_66"/>
             <field name="type">view</field>
             <field name="name">Otros gastos financieros</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_669_child" model="account.account.template">
             <field name="code">669</field>
@@ -9411,7 +8002,7 @@
             <field name="parent_id" ref="pgc_669"/>
             <field name="type">other</field>
             <field name="name">Otros gastos financieros</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_67" model="account.account.template">
             <field name="code">67</field>
@@ -9419,7 +8010,7 @@
             <field name="parent_id" ref="pgc_6"/>
             <field name="type">view</field>
             <field name="name">Pérdidas procedentes de activos no corrientes y gastos excepcionales</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_670" model="account.account.template">
             <field name="code">670</field>
@@ -9427,7 +8018,7 @@
             <field name="parent_id" ref="pgc_67"/>
             <field name="type">view</field>
             <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_670_child" model="account.account.template">
             <field name="code">670</field>
@@ -9435,23 +8026,7 @@
             <field name="parent_id" ref="pgc_670"/>
             <field name="type">other</field>
             <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_671" model="account.account.template">
-            <field name="code">671</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_67"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_671_child" model="account.account.template">
-            <field name="code">671</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_671"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_672" model="account.account.template">
             <field name="code">672</field>
@@ -9459,7 +8034,7 @@
             <field name="parent_id" ref="pgc_67"/>
             <field name="type">view</field>
             <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_672_child" model="account.account.template">
             <field name="code">672</field>
@@ -9467,7 +8042,7 @@
             <field name="parent_id" ref="pgc_672"/>
             <field name="type">other</field>
             <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_673" model="account.account.template">
             <field name="code">673</field>
@@ -9475,7 +8050,7 @@
             <field name="parent_id" ref="pgc_67"/>
             <field name="type">view</field>
             <field name="name">Pérdidas procedentes de participaciones en partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6733" model="account.account.template">
             <field name="code">6733</field>
@@ -9483,7 +8058,7 @@
             <field name="parent_id" ref="pgc_673"/>
             <field name="type">view</field>
             <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6733_child" model="account.account.template">
             <field name="code">6733</field>
@@ -9491,7 +8066,7 @@
             <field name="parent_id" ref="pgc_6733"/>
             <field name="type">other</field>
             <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6734" model="account.account.template">
             <field name="code">6734</field>
@@ -9499,7 +8074,7 @@
             <field name="parent_id" ref="pgc_673"/>
             <field name="type">view</field>
             <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6734_child" model="account.account.template">
             <field name="code">6734</field>
@@ -9507,7 +8082,7 @@
             <field name="parent_id" ref="pgc_6734"/>
             <field name="type">other</field>
             <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6735" model="account.account.template">
             <field name="code">6735</field>
@@ -9515,7 +8090,7 @@
             <field name="parent_id" ref="pgc_673"/>
             <field name="type">view</field>
             <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6735_child" model="account.account.template">
             <field name="code">6735</field>
@@ -9523,7 +8098,7 @@
             <field name="parent_id" ref="pgc_6735"/>
             <field name="type">other</field>
             <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_675" model="account.account.template">
             <field name="code">675</field>
@@ -9531,7 +8106,7 @@
             <field name="parent_id" ref="pgc_67"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_675_child" model="account.account.template">
             <field name="code">675</field>
@@ -9539,7 +8114,7 @@
             <field name="parent_id" ref="pgc_675"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_678" model="account.account.template">
             <field name="code">678</field>
@@ -9547,7 +8122,7 @@
             <field name="parent_id" ref="pgc_67"/>
             <field name="type">view</field>
             <field name="name">Gastos excepcionales</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_678_child" model="account.account.template">
             <field name="code">678</field>
@@ -9555,7 +8130,7 @@
             <field name="parent_id" ref="pgc_678"/>
             <field name="type">other</field>
             <field name="name">Gastos excepcionales</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_68" model="account.account.template">
             <field name="code">68</field>
@@ -9563,7 +8138,7 @@
             <field name="parent_id" ref="pgc_6"/>
             <field name="type">view</field>
             <field name="name">Dotaciones para amortizaciones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_680" model="account.account.template">
             <field name="code">680</field>
@@ -9571,7 +8146,7 @@
             <field name="parent_id" ref="pgc_68"/>
             <field name="type">view</field>
             <field name="name">Amortización del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_680_child" model="account.account.template">
             <field name="code">680</field>
@@ -9579,7 +8154,7 @@
             <field name="parent_id" ref="pgc_680"/>
             <field name="type">other</field>
             <field name="name">Amortización del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_681" model="account.account.template">
             <field name="code">681</field>
@@ -9587,7 +8162,7 @@
             <field name="parent_id" ref="pgc_68"/>
             <field name="type">view</field>
             <field name="name">Amortización del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_681_child" model="account.account.template">
             <field name="code">681</field>
@@ -9595,7 +8170,7 @@
             <field name="parent_id" ref="pgc_681"/>
             <field name="type">other</field>
             <field name="name">Amortización del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_682" model="account.account.template">
             <field name="code">682</field>
@@ -9603,7 +8178,7 @@
             <field name="parent_id" ref="pgc_68"/>
             <field name="type">view</field>
             <field name="name">Amortización de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_682_child" model="account.account.template">
             <field name="code">682</field>
@@ -9611,7 +8186,7 @@
             <field name="parent_id" ref="pgc_682"/>
             <field name="type">other</field>
             <field name="name">Amortización de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_69" model="account.account.template">
             <field name="code">69</field>
@@ -9619,7 +8194,7 @@
             <field name="parent_id" ref="pgc_6"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro y otras dotaciones</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_690" model="account.account.template">
             <field name="code">690</field>
@@ -9627,7 +8202,7 @@
             <field name="parent_id" ref="pgc_69"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_690_child" model="account.account.template">
             <field name="code">690</field>
@@ -9635,23 +8210,7 @@
             <field name="parent_id" ref="pgc_690"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_691" model="account.account.template">
-            <field name="code">691</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_691_child" model="account.account.template">
-            <field name="code">691</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_691"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_692" model="account.account.template">
             <field name="code">692</field>
@@ -9659,7 +8218,7 @@
             <field name="parent_id" ref="pgc_69"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_692_child" model="account.account.template">
             <field name="code">692</field>
@@ -9667,7 +8226,7 @@
             <field name="parent_id" ref="pgc_692"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_693" model="account.account.template">
             <field name="code">693</field>
@@ -9675,7 +8234,7 @@
             <field name="parent_id" ref="pgc_69"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de existencias</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6930" model="account.account.template">
             <field name="code">6930</field>
@@ -9683,7 +8242,7 @@
             <field name="parent_id" ref="pgc_693"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6930_child" model="account.account.template">
             <field name="code">6930</field>
@@ -9691,7 +8250,7 @@
             <field name="parent_id" ref="pgc_6930"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6931" model="account.account.template">
             <field name="code">6931</field>
@@ -9699,7 +8258,7 @@
             <field name="parent_id" ref="pgc_693"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6931_child" model="account.account.template">
             <field name="code">6931</field>
@@ -9707,7 +8266,7 @@
             <field name="parent_id" ref="pgc_6931"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6932" model="account.account.template">
             <field name="code">6932</field>
@@ -9715,7 +8274,7 @@
             <field name="parent_id" ref="pgc_693"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6932_child" model="account.account.template">
             <field name="code">6932</field>
@@ -9723,7 +8282,7 @@
             <field name="parent_id" ref="pgc_6932"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de materias primas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6933" model="account.account.template">
             <field name="code">6933</field>
@@ -9731,7 +8290,7 @@
             <field name="parent_id" ref="pgc_693"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6933_child" model="account.account.template">
             <field name="code">6933</field>
@@ -9739,23 +8298,7 @@
             <field name="parent_id" ref="pgc_6933"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_694" model="account.account.template">
-            <field name="code">694</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_694_child" model="account.account.template">
-            <field name="code">694</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_694"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_695" model="account.account.template">
             <field name="code">695</field>
@@ -9763,7 +8306,7 @@
             <field name="parent_id" ref="pgc_69"/>
             <field name="type">view</field>
             <field name="name">Dotación a la provisión por operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6954" model="account.account.template">
             <field name="code">6954</field>
@@ -9771,7 +8314,7 @@
             <field name="parent_id" ref="pgc_695"/>
             <field name="type">view</field>
             <field name="name">Dotación a la provisión por contratos onerosos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6954_child" model="account.account.template">
             <field name="code">6954</field>
@@ -9779,7 +8322,7 @@
             <field name="parent_id" ref="pgc_6954"/>
             <field name="type">other</field>
             <field name="name">Dotación a la provisión por contratos onerosos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6959" model="account.account.template">
             <field name="code">6959</field>
@@ -9787,7 +8330,7 @@
             <field name="parent_id" ref="pgc_695"/>
             <field name="type">view</field>
             <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6959_child" model="account.account.template">
             <field name="code">6959</field>
@@ -9795,7 +8338,7 @@
             <field name="parent_id" ref="pgc_6959"/>
             <field name="type">other</field>
             <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_696" model="account.account.template">
             <field name="code">696</field>
@@ -9803,7 +8346,7 @@
             <field name="parent_id" ref="pgc_69"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6960" model="account.account.template">
             <field name="code">6960</field>
@@ -9811,7 +8354,7 @@
             <field name="parent_id" ref="pgc_696"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6960_child" model="account.account.template">
             <field name="code">6960</field>
@@ -9819,7 +8362,7 @@
             <field name="parent_id" ref="pgc_6960"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6961" model="account.account.template">
             <field name="code">6961</field>
@@ -9827,7 +8370,7 @@
             <field name="parent_id" ref="pgc_696"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6961_child" model="account.account.template">
             <field name="code">6961</field>
@@ -9835,7 +8378,7 @@
             <field name="parent_id" ref="pgc_6961"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6962" model="account.account.template">
             <field name="code">6962</field>
@@ -9843,7 +8386,7 @@
             <field name="parent_id" ref="pgc_696"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6962_child" model="account.account.template">
             <field name="code">6962</field>
@@ -9851,7 +8394,7 @@
             <field name="parent_id" ref="pgc_6962"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6963" model="account.account.template">
             <field name="code">6963</field>
@@ -9859,7 +8402,7 @@
             <field name="parent_id" ref="pgc_696"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6963_child" model="account.account.template">
             <field name="code">6963</field>
@@ -9867,7 +8410,7 @@
             <field name="parent_id" ref="pgc_6963"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6965" model="account.account.template">
             <field name="code">6965</field>
@@ -9875,7 +8418,7 @@
             <field name="parent_id" ref="pgc_696"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6965_child" model="account.account.template">
             <field name="code">6965</field>
@@ -9883,7 +8426,7 @@
             <field name="parent_id" ref="pgc_6965"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6966" model="account.account.template">
             <field name="code">6966</field>
@@ -9891,7 +8434,7 @@
             <field name="parent_id" ref="pgc_696"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6966_child" model="account.account.template">
             <field name="code">6966</field>
@@ -9899,7 +8442,7 @@
             <field name="parent_id" ref="pgc_6966"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6967" model="account.account.template">
             <field name="code">6967</field>
@@ -9907,7 +8450,7 @@
             <field name="parent_id" ref="pgc_696"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6967_child" model="account.account.template">
             <field name="code">6967</field>
@@ -9915,7 +8458,7 @@
             <field name="parent_id" ref="pgc_6967"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6968" model="account.account.template">
             <field name="code">6968</field>
@@ -9923,7 +8466,7 @@
             <field name="parent_id" ref="pgc_696"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6968_child" model="account.account.template">
             <field name="code">6968</field>
@@ -9931,7 +8474,7 @@
             <field name="parent_id" ref="pgc_6968"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_697" model="account.account.template">
             <field name="code">697</field>
@@ -9939,7 +8482,7 @@
             <field name="parent_id" ref="pgc_69"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de créditos</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6970" model="account.account.template">
             <field name="code">6970</field>
@@ -9947,7 +8490,7 @@
             <field name="parent_id" ref="pgc_697"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6970_child" model="account.account.template">
             <field name="code">6970</field>
@@ -9955,7 +8498,7 @@
             <field name="parent_id" ref="pgc_6970"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6971" model="account.account.template">
             <field name="code">6971</field>
@@ -9963,7 +8506,7 @@
             <field name="parent_id" ref="pgc_697"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6971_child" model="account.account.template">
             <field name="code">6971</field>
@@ -9971,7 +8514,7 @@
             <field name="parent_id" ref="pgc_6971"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6972" model="account.account.template">
             <field name="code">6972</field>
@@ -9979,7 +8522,7 @@
             <field name="parent_id" ref="pgc_697"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6972_child" model="account.account.template">
             <field name="code">6972</field>
@@ -9987,7 +8530,7 @@
             <field name="parent_id" ref="pgc_6972"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6973" model="account.account.template">
             <field name="code">6973</field>
@@ -9995,7 +8538,7 @@
             <field name="parent_id" ref="pgc_697"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6973_child" model="account.account.template">
             <field name="code">6973</field>
@@ -10003,7 +8546,7 @@
             <field name="parent_id" ref="pgc_6973"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_698" model="account.account.template">
             <field name="code">698</field>
@@ -10011,7 +8554,7 @@
             <field name="parent_id" ref="pgc_69"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6980" model="account.account.template">
             <field name="code">6980</field>
@@ -10019,7 +8562,7 @@
             <field name="parent_id" ref="pgc_698"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6980_child" model="account.account.template">
             <field name="code">6980</field>
@@ -10027,7 +8570,7 @@
             <field name="parent_id" ref="pgc_6980"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6981" model="account.account.template">
             <field name="code">6981</field>
@@ -10035,7 +8578,7 @@
             <field name="parent_id" ref="pgc_698"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6981_child" model="account.account.template">
             <field name="code">6981</field>
@@ -10043,7 +8586,7 @@
             <field name="parent_id" ref="pgc_6981"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6985" model="account.account.template">
             <field name="code">6985</field>
@@ -10051,7 +8594,7 @@
             <field name="parent_id" ref="pgc_698"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6985_child" model="account.account.template">
             <field name="code">6985</field>
@@ -10059,7 +8602,7 @@
             <field name="parent_id" ref="pgc_6985"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6986" model="account.account.template">
             <field name="code">6986</field>
@@ -10067,7 +8610,7 @@
             <field name="parent_id" ref="pgc_698"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6986_child" model="account.account.template">
             <field name="code">6986</field>
@@ -10075,7 +8618,7 @@
             <field name="parent_id" ref="pgc_6986"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6987" model="account.account.template">
             <field name="code">6987</field>
@@ -10083,7 +8626,7 @@
             <field name="parent_id" ref="pgc_698"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6987_child" model="account.account.template">
             <field name="code">6987</field>
@@ -10091,7 +8634,7 @@
             <field name="parent_id" ref="pgc_6987"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6988" model="account.account.template">
             <field name="code">6988</field>
@@ -10099,7 +8642,7 @@
             <field name="parent_id" ref="pgc_698"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6988_child" model="account.account.template">
             <field name="code">6988</field>
@@ -10107,7 +8650,7 @@
             <field name="parent_id" ref="pgc_6988"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_699" model="account.account.template">
             <field name="code">699</field>
@@ -10115,7 +8658,7 @@
             <field name="parent_id" ref="pgc_69"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de créditos a corto plazo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6990" model="account.account.template">
             <field name="code">6990</field>
@@ -10123,7 +8666,7 @@
             <field name="parent_id" ref="pgc_699"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6990_child" model="account.account.template">
             <field name="code">6990</field>
@@ -10131,7 +8674,7 @@
             <field name="parent_id" ref="pgc_6990"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6991" model="account.account.template">
             <field name="code">6991</field>
@@ -10139,7 +8682,7 @@
             <field name="parent_id" ref="pgc_699"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6991_child" model="account.account.template">
             <field name="code">6991</field>
@@ -10147,7 +8690,7 @@
             <field name="parent_id" ref="pgc_6991"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6992" model="account.account.template">
             <field name="code">6992</field>
@@ -10155,7 +8698,7 @@
             <field name="parent_id" ref="pgc_699"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6992_child" model="account.account.template">
             <field name="code">6992</field>
@@ -10163,7 +8706,7 @@
             <field name="parent_id" ref="pgc_6992"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6993" model="account.account.template">
             <field name="code">6993</field>
@@ -10171,7 +8714,7 @@
             <field name="parent_id" ref="pgc_699"/>
             <field name="type">view</field>
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_6993_child" model="account.account.template">
             <field name="code">6993</field>
@@ -10179,7 +8722,7 @@
             <field name="parent_id" ref="pgc_6993"/>
             <field name="type">other</field>
             <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
         <record id="pgc_7" model="account.account.template">
             <field name="code">7</field>
@@ -10187,7 +8730,7 @@
             <field name="parent_id" ref="pgc_0"/>
             <field name="type">view</field>
             <field name="name">Ventas e ingresos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_70" model="account.account.template">
             <field name="code">70</field>
@@ -10195,7 +8738,7 @@
             <field name="parent_id" ref="pgc_7"/>
             <field name="type">view</field>
             <field name="name">Ventas de mercaderías, de producción propia, de servicios, etc.</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_700" model="account.account.template">
             <field name="code">700</field>
@@ -10203,7 +8746,7 @@
             <field name="parent_id" ref="pgc_70"/>
             <field name="type">view</field>
             <field name="name">Ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7000" model="account.account.template">
             <field name="code">7000</field>
@@ -10211,7 +8754,7 @@
             <field name="parent_id" ref="pgc_700"/>
             <field name="type">view</field>
             <field name="name">Ventas de mercaderías en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7000_child" model="account.account.template">
             <field name="code">7000</field>
@@ -10219,7 +8762,7 @@
             <field name="parent_id" ref="pgc_7000"/>
             <field name="type">other</field>
             <field name="name">Ventas de mercaderías en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7001" model="account.account.template">
             <field name="code">7001</field>
@@ -10227,7 +8770,7 @@
             <field name="parent_id" ref="pgc_700"/>
             <field name="type">view</field>
             <field name="name">Ventas de mercaderías Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7001_child" model="account.account.template">
             <field name="code">7001</field>
@@ -10235,7 +8778,7 @@
             <field name="parent_id" ref="pgc_7001"/>
             <field name="type">other</field>
             <field name="name">Ventas de mercaderías Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7002" model="account.account.template">
             <field name="code">7002</field>
@@ -10243,7 +8786,7 @@
             <field name="parent_id" ref="pgc_700"/>
             <field name="type">view</field>
             <field name="name">Ventas de mercaderías Exportación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7002_child" model="account.account.template">
             <field name="code">7002</field>
@@ -10251,7 +8794,7 @@
             <field name="parent_id" ref="pgc_7002"/>
             <field name="type">other</field>
             <field name="name">Ventas de mercaderías Exportación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_701" model="account.account.template">
             <field name="code">701</field>
@@ -10259,7 +8802,7 @@
             <field name="parent_id" ref="pgc_70"/>
             <field name="type">view</field>
             <field name="name">Ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7010" model="account.account.template">
             <field name="code">7010</field>
@@ -10267,7 +8810,7 @@
             <field name="parent_id" ref="pgc_701"/>
             <field name="type">view</field>
             <field name="name">Ventas de productos terminados en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7010_child" model="account.account.template">
             <field name="code">7010</field>
@@ -10275,7 +8818,7 @@
             <field name="parent_id" ref="pgc_7010"/>
             <field name="type">other</field>
             <field name="name">Ventas de productos terminados en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7011" model="account.account.template">
             <field name="code">7011</field>
@@ -10283,7 +8826,7 @@
             <field name="parent_id" ref="pgc_701"/>
             <field name="type">view</field>
             <field name="name">Ventas de productos terminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7011_child" model="account.account.template">
             <field name="code">7011</field>
@@ -10291,7 +8834,7 @@
             <field name="parent_id" ref="pgc_7011"/>
             <field name="type">other</field>
             <field name="name">Ventas de productos terminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7012" model="account.account.template">
             <field name="code">7012</field>
@@ -10299,7 +8842,7 @@
             <field name="parent_id" ref="pgc_701"/>
             <field name="type">view</field>
             <field name="name">Ventas de productos terminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7012_child" model="account.account.template">
             <field name="code">7012</field>
@@ -10307,7 +8850,7 @@
             <field name="parent_id" ref="pgc_7012"/>
             <field name="type">other</field>
             <field name="name">Ventas de productos terminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_702" model="account.account.template">
             <field name="code">702</field>
@@ -10315,7 +8858,7 @@
             <field name="parent_id" ref="pgc_70"/>
             <field name="type">view</field>
             <field name="name">Ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7020" model="account.account.template">
             <field name="code">7020</field>
@@ -10323,7 +8866,7 @@
             <field name="parent_id" ref="pgc_702"/>
             <field name="type">view</field>
             <field name="name">Ventas de productos semiterminados en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7020_child" model="account.account.template">
             <field name="code">7020</field>
@@ -10331,7 +8874,7 @@
             <field name="parent_id" ref="pgc_7020"/>
             <field name="type">other</field>
             <field name="name">Ventas de productos semiterminados en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7021" model="account.account.template">
             <field name="code">7021</field>
@@ -10339,7 +8882,7 @@
             <field name="parent_id" ref="pgc_702"/>
             <field name="type">view</field>
             <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7021_child" model="account.account.template">
             <field name="code">7021</field>
@@ -10347,7 +8890,7 @@
             <field name="parent_id" ref="pgc_7021"/>
             <field name="type">other</field>
             <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7022" model="account.account.template">
             <field name="code">7022</field>
@@ -10355,7 +8898,7 @@
             <field name="parent_id" ref="pgc_702"/>
             <field name="type">view</field>
             <field name="name">Ventas de productos semiterminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7022_child" model="account.account.template">
             <field name="code">7022</field>
@@ -10363,7 +8906,7 @@
             <field name="parent_id" ref="pgc_7022"/>
             <field name="type">other</field>
             <field name="name">Ventas de productos semiterminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_703" model="account.account.template">
             <field name="code">703</field>
@@ -10371,7 +8914,7 @@
             <field name="parent_id" ref="pgc_70"/>
             <field name="type">view</field>
             <field name="name">Ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7030" model="account.account.template">
             <field name="code">7030</field>
@@ -10379,7 +8922,7 @@
             <field name="parent_id" ref="pgc_703"/>
             <field name="type">view</field>
             <field name="name">Ventas de subproductos y residuos en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7030_child" model="account.account.template">
             <field name="code">7030</field>
@@ -10387,7 +8930,7 @@
             <field name="parent_id" ref="pgc_7030"/>
             <field name="type">other</field>
             <field name="name">Ventas de subproductos y residuos en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7031" model="account.account.template">
             <field name="code">7031</field>
@@ -10395,7 +8938,7 @@
             <field name="parent_id" ref="pgc_703"/>
             <field name="type">view</field>
             <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7031_child" model="account.account.template">
             <field name="code">7031</field>
@@ -10403,7 +8946,7 @@
             <field name="parent_id" ref="pgc_7031"/>
             <field name="type">other</field>
             <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7032" model="account.account.template">
             <field name="code">7032</field>
@@ -10411,7 +8954,7 @@
             <field name="parent_id" ref="pgc_703"/>
             <field name="type">view</field>
             <field name="name">Ventas de subproductos y residuos Exportación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7032_child" model="account.account.template">
             <field name="code">7032</field>
@@ -10419,7 +8962,7 @@
             <field name="parent_id" ref="pgc_7032"/>
             <field name="type">other</field>
             <field name="name">Ventas de subproductos y residuos Exportación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_704" model="account.account.template">
             <field name="code">704</field>
@@ -10427,7 +8970,7 @@
             <field name="parent_id" ref="pgc_70"/>
             <field name="type">view</field>
             <field name="name">Ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7040" model="account.account.template">
             <field name="code">7040</field>
@@ -10435,7 +8978,7 @@
             <field name="parent_id" ref="pgc_704"/>
             <field name="type">view</field>
             <field name="name">Ventas de envases y embalajes en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7040_child" model="account.account.template">
             <field name="code">7040</field>
@@ -10443,7 +8986,7 @@
             <field name="parent_id" ref="pgc_7040"/>
             <field name="type">other</field>
             <field name="name">Ventas de envases y embalajes en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7041" model="account.account.template">
             <field name="code">7041</field>
@@ -10451,7 +8994,7 @@
             <field name="parent_id" ref="pgc_704"/>
             <field name="type">view</field>
             <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7041_child" model="account.account.template">
             <field name="code">7041</field>
@@ -10459,7 +9002,7 @@
             <field name="parent_id" ref="pgc_7041"/>
             <field name="type">other</field>
             <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7042" model="account.account.template">
             <field name="code">7042</field>
@@ -10467,7 +9010,7 @@
             <field name="parent_id" ref="pgc_704"/>
             <field name="type">view</field>
             <field name="name">Ventas de envases y embalajes Exportación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7042_child" model="account.account.template">
             <field name="code">7042</field>
@@ -10475,7 +9018,7 @@
             <field name="parent_id" ref="pgc_7042"/>
             <field name="type">other</field>
             <field name="name">Ventas de envases y embalajes Exportación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_705" model="account.account.template">
             <field name="code">705</field>
@@ -10483,7 +9026,7 @@
             <field name="parent_id" ref="pgc_70"/>
             <field name="type">view</field>
             <field name="name">Prestaciones de servicios</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7050" model="account.account.template">
             <field name="code">7050</field>
@@ -10491,7 +9034,7 @@
             <field name="parent_id" ref="pgc_705"/>
             <field name="type">view</field>
             <field name="name">Prestaciones de servicios en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7050_child" model="account.account.template">
             <field name="code">7050</field>
@@ -10499,7 +9042,7 @@
             <field name="parent_id" ref="pgc_7050"/>
             <field name="type">other</field>
             <field name="name">Prestaciones de servicios en España</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7051" model="account.account.template">
             <field name="code">7051</field>
@@ -10507,7 +9050,7 @@
             <field name="parent_id" ref="pgc_705"/>
             <field name="type">view</field>
             <field name="name">Prestaciones de servicios Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7051_child" model="account.account.template">
             <field name="code">7051</field>
@@ -10515,7 +9058,7 @@
             <field name="parent_id" ref="pgc_7051"/>
             <field name="type">other</field>
             <field name="name">Prestaciones de servicios Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7052" model="account.account.template">
             <field name="code">7052</field>
@@ -10523,7 +9066,7 @@
             <field name="parent_id" ref="pgc_705"/>
             <field name="type">view</field>
             <field name="name">Prestaciones de servicios fuera de la UE</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7052_child" model="account.account.template">
             <field name="code">7052</field>
@@ -10531,7 +9074,7 @@
             <field name="parent_id" ref="pgc_7052"/>
             <field name="type">other</field>
             <field name="name">Prestaciones de servicios fuera de la UE</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_706" model="account.account.template">
             <field name="code">706</field>
@@ -10539,7 +9082,7 @@
             <field name="parent_id" ref="pgc_70"/>
             <field name="type">view</field>
             <field name="name">Descuentos sobre ventas por pronto pago</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7060" model="account.account.template">
             <field name="code">7060</field>
@@ -10547,7 +9090,7 @@
             <field name="parent_id" ref="pgc_706"/>
             <field name="type">view</field>
             <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7060_child" model="account.account.template">
             <field name="code">7060</field>
@@ -10555,7 +9098,7 @@
             <field name="parent_id" ref="pgc_7060"/>
             <field name="type">other</field>
             <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7061" model="account.account.template">
             <field name="code">7061</field>
@@ -10563,7 +9106,7 @@
             <field name="parent_id" ref="pgc_706"/>
             <field name="type">view</field>
             <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7061_child" model="account.account.template">
             <field name="code">7061</field>
@@ -10571,7 +9114,7 @@
             <field name="parent_id" ref="pgc_7061"/>
             <field name="type">other</field>
             <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7062" model="account.account.template">
             <field name="code">7062</field>
@@ -10579,7 +9122,7 @@
             <field name="parent_id" ref="pgc_706"/>
             <field name="type">view</field>
             <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7062_child" model="account.account.template">
             <field name="code">7062</field>
@@ -10587,7 +9130,7 @@
             <field name="parent_id" ref="pgc_7062"/>
             <field name="type">other</field>
             <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7063" model="account.account.template">
             <field name="code">7063</field>
@@ -10595,7 +9138,7 @@
             <field name="parent_id" ref="pgc_706"/>
             <field name="type">view</field>
             <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7063_child" model="account.account.template">
             <field name="code">7063</field>
@@ -10603,7 +9146,7 @@
             <field name="parent_id" ref="pgc_7063"/>
             <field name="type">other</field>
             <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_708" model="account.account.template">
             <field name="code">708</field>
@@ -10611,7 +9154,7 @@
             <field name="parent_id" ref="pgc_70"/>
             <field name="type">view</field>
             <field name="name">Devoluciones de ventas y operaciones similares</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7080" model="account.account.template">
             <field name="code">7080</field>
@@ -10619,7 +9162,7 @@
             <field name="parent_id" ref="pgc_708"/>
             <field name="type">view</field>
             <field name="name">Devoluciones de ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7080_child" model="account.account.template">
             <field name="code">7080</field>
@@ -10627,7 +9170,7 @@
             <field name="parent_id" ref="pgc_7080"/>
             <field name="type">other</field>
             <field name="name">Devoluciones de ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7081" model="account.account.template">
             <field name="code">7081</field>
@@ -10635,7 +9178,7 @@
             <field name="parent_id" ref="pgc_708"/>
             <field name="type">view</field>
             <field name="name">Devoluciones de ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7081_child" model="account.account.template">
             <field name="code">7081</field>
@@ -10643,7 +9186,7 @@
             <field name="parent_id" ref="pgc_7081"/>
             <field name="type">other</field>
             <field name="name">Devoluciones de ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7082" model="account.account.template">
             <field name="code">7082</field>
@@ -10651,7 +9194,7 @@
             <field name="parent_id" ref="pgc_708"/>
             <field name="type">view</field>
             <field name="name">Devoluciones de ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7082_child" model="account.account.template">
             <field name="code">7082</field>
@@ -10659,7 +9202,7 @@
             <field name="parent_id" ref="pgc_7082"/>
             <field name="type">other</field>
             <field name="name">Devoluciones de ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7083" model="account.account.template">
             <field name="code">7083</field>
@@ -10667,7 +9210,7 @@
             <field name="parent_id" ref="pgc_708"/>
             <field name="type">view</field>
             <field name="name">Devoluciones de ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7083_child" model="account.account.template">
             <field name="code">7083</field>
@@ -10675,7 +9218,7 @@
             <field name="parent_id" ref="pgc_7083"/>
             <field name="type">other</field>
             <field name="name">Devoluciones de ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7084" model="account.account.template">
             <field name="code">7084</field>
@@ -10683,7 +9226,7 @@
             <field name="parent_id" ref="pgc_708"/>
             <field name="type">view</field>
             <field name="name">Devoluciones de ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7084_child" model="account.account.template">
             <field name="code">7084</field>
@@ -10691,7 +9234,7 @@
             <field name="parent_id" ref="pgc_7084"/>
             <field name="type">other</field>
             <field name="name">Devoluciones de ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_709" model="account.account.template">
             <field name="code">709</field>
@@ -10699,7 +9242,7 @@
             <field name="parent_id" ref="pgc_70"/>
             <field name="type">view</field>
             <field name="name">"Rappels" sobre ventas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7090" model="account.account.template">
             <field name="code">7090</field>
@@ -10707,7 +9250,7 @@
             <field name="parent_id" ref="pgc_709"/>
             <field name="type">view</field>
             <field name="name">"Rappels" sobre ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7090_child" model="account.account.template">
             <field name="code">7090</field>
@@ -10715,7 +9258,7 @@
             <field name="parent_id" ref="pgc_7090"/>
             <field name="type">other</field>
             <field name="name">"Rappels" sobre ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7091" model="account.account.template">
             <field name="code">7091</field>
@@ -10723,7 +9266,7 @@
             <field name="parent_id" ref="pgc_709"/>
             <field name="type">view</field>
             <field name="name">"Rappels" sobre ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7091_child" model="account.account.template">
             <field name="code">7091</field>
@@ -10731,7 +9274,7 @@
             <field name="parent_id" ref="pgc_7091"/>
             <field name="type">other</field>
             <field name="name">"Rappels" sobre ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7092" model="account.account.template">
             <field name="code">7092</field>
@@ -10739,7 +9282,7 @@
             <field name="parent_id" ref="pgc_709"/>
             <field name="type">view</field>
             <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7092_child" model="account.account.template">
             <field name="code">7092</field>
@@ -10747,7 +9290,7 @@
             <field name="parent_id" ref="pgc_7092"/>
             <field name="type">other</field>
             <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7093" model="account.account.template">
             <field name="code">7093</field>
@@ -10755,7 +9298,7 @@
             <field name="parent_id" ref="pgc_709"/>
             <field name="type">view</field>
             <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7093_child" model="account.account.template">
             <field name="code">7093</field>
@@ -10763,7 +9306,7 @@
             <field name="parent_id" ref="pgc_7093"/>
             <field name="type">other</field>
             <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7094" model="account.account.template">
             <field name="code">7094</field>
@@ -10771,7 +9314,7 @@
             <field name="parent_id" ref="pgc_709"/>
             <field name="type">view</field>
             <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7094_child" model="account.account.template">
             <field name="code">7094</field>
@@ -10779,7 +9322,7 @@
             <field name="parent_id" ref="pgc_7094"/>
             <field name="type">other</field>
             <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_71" model="account.account.template">
             <field name="code">71</field>
@@ -10787,7 +9330,7 @@
             <field name="parent_id" ref="pgc_7"/>
             <field name="type">view</field>
             <field name="name">Variación de existencias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_710" model="account.account.template">
             <field name="code">710</field>
@@ -10795,7 +9338,7 @@
             <field name="parent_id" ref="pgc_71"/>
             <field name="type">view</field>
             <field name="name">Variación de existencias de productos en curso</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_710_child" model="account.account.template">
             <field name="code">710</field>
@@ -10803,7 +9346,7 @@
             <field name="parent_id" ref="pgc_710"/>
             <field name="type">other</field>
             <field name="name">Variación de existencias de productos en curso</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_711" model="account.account.template">
             <field name="code">711</field>
@@ -10811,7 +9354,7 @@
             <field name="parent_id" ref="pgc_71"/>
             <field name="type">view</field>
             <field name="name">Variación de existencias de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_711_child" model="account.account.template">
             <field name="code">711</field>
@@ -10819,7 +9362,7 @@
             <field name="parent_id" ref="pgc_711"/>
             <field name="type">other</field>
             <field name="name">Variación de existencias de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_712" model="account.account.template">
             <field name="code">712</field>
@@ -10827,7 +9370,7 @@
             <field name="parent_id" ref="pgc_71"/>
             <field name="type">view</field>
             <field name="name">Variación de existencias de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_712_child" model="account.account.template">
             <field name="code">712</field>
@@ -10835,7 +9378,7 @@
             <field name="parent_id" ref="pgc_712"/>
             <field name="type">other</field>
             <field name="name">Variación de existencias de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_713" model="account.account.template">
             <field name="code">713</field>
@@ -10843,7 +9386,7 @@
             <field name="parent_id" ref="pgc_71"/>
             <field name="type">view</field>
             <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_713_child" model="account.account.template">
             <field name="code">713</field>
@@ -10851,7 +9394,7 @@
             <field name="parent_id" ref="pgc_713"/>
             <field name="type">other</field>
             <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_73" model="account.account.template">
             <field name="code">73</field>
@@ -10859,7 +9402,7 @@
             <field name="parent_id" ref="pgc_7"/>
             <field name="type">view</field>
             <field name="name">Trabajos realizados para la empresa</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_730" model="account.account.template">
             <field name="code">730</field>
@@ -10867,7 +9410,7 @@
             <field name="parent_id" ref="pgc_73"/>
             <field name="type">view</field>
             <field name="name">Trabajos realizados para el inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_730_child" model="account.account.template">
             <field name="code">730</field>
@@ -10875,7 +9418,7 @@
             <field name="parent_id" ref="pgc_730"/>
             <field name="type">other</field>
             <field name="name">Trabajos realizados para el inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_731" model="account.account.template">
             <field name="code">731</field>
@@ -10883,7 +9426,7 @@
             <field name="parent_id" ref="pgc_73"/>
             <field name="type">view</field>
             <field name="name">Trabajos realizados para el inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_731_child" model="account.account.template">
             <field name="code">731</field>
@@ -10891,7 +9434,7 @@
             <field name="parent_id" ref="pgc_731"/>
             <field name="type">other</field>
             <field name="name">Trabajos realizados para el inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_732" model="account.account.template">
             <field name="code">732</field>
@@ -10899,7 +9442,7 @@
             <field name="parent_id" ref="pgc_73"/>
             <field name="type">view</field>
             <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_732_child" model="account.account.template">
             <field name="code">732</field>
@@ -10907,7 +9450,7 @@
             <field name="parent_id" ref="pgc_732"/>
             <field name="type">other</field>
             <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_733" model="account.account.template">
             <field name="code">733</field>
@@ -10915,7 +9458,7 @@
             <field name="parent_id" ref="pgc_73"/>
             <field name="type">view</field>
             <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_733_child" model="account.account.template">
             <field name="code">733</field>
@@ -10923,7 +9466,7 @@
             <field name="parent_id" ref="pgc_733"/>
             <field name="type">other</field>
             <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_74" model="account.account.template">
             <field name="code">74</field>
@@ -10931,7 +9474,7 @@
             <field name="parent_id" ref="pgc_7"/>
             <field name="type">view</field>
             <field name="name">Subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_740" model="account.account.template">
             <field name="code">740</field>
@@ -10939,7 +9482,7 @@
             <field name="parent_id" ref="pgc_74"/>
             <field name="type">view</field>
             <field name="name">Subvenciones, donaciones y legados a la explotación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_740_child" model="account.account.template">
             <field name="code">740</field>
@@ -10947,7 +9490,7 @@
             <field name="parent_id" ref="pgc_740"/>
             <field name="type">other</field>
             <field name="name">Subvenciones, donaciones y legados a la explotación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_746" model="account.account.template">
             <field name="code">746</field>
@@ -10955,7 +9498,7 @@
             <field name="parent_id" ref="pgc_74"/>
             <field name="type">view</field>
             <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_746_child" model="account.account.template">
             <field name="code">746</field>
@@ -10963,7 +9506,7 @@
             <field name="parent_id" ref="pgc_746"/>
             <field name="type">other</field>
             <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_747" model="account.account.template">
             <field name="code">747</field>
@@ -10971,7 +9514,7 @@
             <field name="parent_id" ref="pgc_74"/>
             <field name="type">view</field>
             <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_747_child" model="account.account.template">
             <field name="code">747</field>
@@ -10979,7 +9522,7 @@
             <field name="parent_id" ref="pgc_747"/>
             <field name="type">other</field>
             <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_75" model="account.account.template">
             <field name="code">75</field>
@@ -10987,7 +9530,7 @@
             <field name="parent_id" ref="pgc_7"/>
             <field name="type">view</field>
             <field name="name">Otros ingresos de gestión</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_751" model="account.account.template">
             <field name="code">751</field>
@@ -10995,7 +9538,7 @@
             <field name="parent_id" ref="pgc_75"/>
             <field name="type">view</field>
             <field name="name">Resultados de operaciones en común</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7510" model="account.account.template">
             <field name="code">7510</field>
@@ -11003,7 +9546,7 @@
             <field name="parent_id" ref="pgc_751"/>
             <field name="type">view</field>
             <field name="name">Pérdida transferido (gestor)</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7510_child" model="account.account.template">
             <field name="code">7510</field>
@@ -11011,7 +9554,7 @@
             <field name="parent_id" ref="pgc_7510"/>
             <field name="type">other</field>
             <field name="name">Pérdida transferido (gestor)</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7511" model="account.account.template">
             <field name="code">7511</field>
@@ -11019,7 +9562,7 @@
             <field name="parent_id" ref="pgc_751"/>
             <field name="type">view</field>
             <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7511_child" model="account.account.template">
             <field name="code">7511</field>
@@ -11027,7 +9570,7 @@
             <field name="parent_id" ref="pgc_7511"/>
             <field name="type">other</field>
             <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_752" model="account.account.template">
             <field name="code">752</field>
@@ -11035,7 +9578,7 @@
             <field name="parent_id" ref="pgc_75"/>
             <field name="type">view</field>
             <field name="name">Ingresos por arrendamientos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_752_child" model="account.account.template">
             <field name="code">752</field>
@@ -11043,7 +9586,7 @@
             <field name="parent_id" ref="pgc_752"/>
             <field name="type">other</field>
             <field name="name">Ingresos por arrendamientos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_753" model="account.account.template">
             <field name="code">753</field>
@@ -11051,7 +9594,7 @@
             <field name="parent_id" ref="pgc_75"/>
             <field name="type">view</field>
             <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_753_child" model="account.account.template">
             <field name="code">753</field>
@@ -11059,7 +9602,7 @@
             <field name="parent_id" ref="pgc_753"/>
             <field name="type">other</field>
             <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_754" model="account.account.template">
             <field name="code">754</field>
@@ -11067,7 +9610,7 @@
             <field name="parent_id" ref="pgc_75"/>
             <field name="type">view</field>
             <field name="name">Ingresos por comisiones</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_754_child" model="account.account.template">
             <field name="code">754</field>
@@ -11075,7 +9618,7 @@
             <field name="parent_id" ref="pgc_754"/>
             <field name="type">other</field>
             <field name="name">Ingresos por comisiones</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_755" model="account.account.template">
             <field name="code">755</field>
@@ -11083,7 +9626,7 @@
             <field name="parent_id" ref="pgc_75"/>
             <field name="type">view</field>
             <field name="name">Ingresos por servicios al personal</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_755_child" model="account.account.template">
             <field name="code">755</field>
@@ -11091,7 +9634,7 @@
             <field name="parent_id" ref="pgc_755"/>
             <field name="type">other</field>
             <field name="name">Ingresos por servicios al personal</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_759" model="account.account.template">
             <field name="code">759</field>
@@ -11099,7 +9642,7 @@
             <field name="parent_id" ref="pgc_75"/>
             <field name="type">view</field>
             <field name="name">Ingresos por servicios diversos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_759_child" model="account.account.template">
             <field name="code">759</field>
@@ -11107,7 +9650,7 @@
             <field name="parent_id" ref="pgc_759"/>
             <field name="type">other</field>
             <field name="name">Ingresos por servicios diversos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76" model="account.account.template">
             <field name="code">76</field>
@@ -11115,7 +9658,7 @@
             <field name="parent_id" ref="pgc_7"/>
             <field name="type">view</field>
             <field name="name">Ingresos financieros</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_760" model="account.account.template">
             <field name="code">760</field>
@@ -11123,7 +9666,7 @@
             <field name="parent_id" ref="pgc_76"/>
             <field name="type">view</field>
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7600" model="account.account.template">
             <field name="code">7600</field>
@@ -11131,7 +9674,7 @@
             <field name="parent_id" ref="pgc_760"/>
             <field name="type">view</field>
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7600_child" model="account.account.template">
             <field name="code">7600</field>
@@ -11139,7 +9682,7 @@
             <field name="parent_id" ref="pgc_7600"/>
             <field name="type">other</field>
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7601" model="account.account.template">
             <field name="code">7601</field>
@@ -11147,7 +9690,7 @@
             <field name="parent_id" ref="pgc_760"/>
             <field name="type">view</field>
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7601_child" model="account.account.template">
             <field name="code">7601</field>
@@ -11155,7 +9698,7 @@
             <field name="parent_id" ref="pgc_7601"/>
             <field name="type">other</field>
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7602" model="account.account.template">
             <field name="code">7602</field>
@@ -11163,7 +9706,7 @@
             <field name="parent_id" ref="pgc_760"/>
             <field name="type">view</field>
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7602_child" model="account.account.template">
             <field name="code">7602</field>
@@ -11171,7 +9714,7 @@
             <field name="parent_id" ref="pgc_7602"/>
             <field name="type">other</field>
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7603" model="account.account.template">
             <field name="code">7603</field>
@@ -11179,7 +9722,7 @@
             <field name="parent_id" ref="pgc_760"/>
             <field name="type">view</field>
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7603_child" model="account.account.template">
             <field name="code">7603</field>
@@ -11187,7 +9730,7 @@
             <field name="parent_id" ref="pgc_7603"/>
             <field name="type">other</field>
             <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_761" model="account.account.template">
             <field name="code">761</field>
@@ -11195,7 +9738,7 @@
             <field name="parent_id" ref="pgc_76"/>
             <field name="type">view</field>
             <field name="name">Ingresos de valores representativos de deuda</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7610" model="account.account.template">
             <field name="code">7610</field>
@@ -11203,7 +9746,7 @@
             <field name="parent_id" ref="pgc_761"/>
             <field name="type">view</field>
             <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7610_child" model="account.account.template">
             <field name="code">7610</field>
@@ -11211,7 +9754,7 @@
             <field name="parent_id" ref="pgc_7610"/>
             <field name="type">other</field>
             <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7611" model="account.account.template">
             <field name="code">7611</field>
@@ -11219,7 +9762,7 @@
             <field name="parent_id" ref="pgc_761"/>
             <field name="type">view</field>
             <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7611_child" model="account.account.template">
             <field name="code">7611</field>
@@ -11227,7 +9770,7 @@
             <field name="parent_id" ref="pgc_7611"/>
             <field name="type">other</field>
             <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7612" model="account.account.template">
             <field name="code">7612</field>
@@ -11235,7 +9778,7 @@
             <field name="parent_id" ref="pgc_761"/>
             <field name="type">view</field>
             <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7612_child" model="account.account.template">
             <field name="code">7612</field>
@@ -11243,7 +9786,7 @@
             <field name="parent_id" ref="pgc_7612"/>
             <field name="type">other</field>
             <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7613" model="account.account.template">
             <field name="code">7613</field>
@@ -11251,7 +9794,7 @@
             <field name="parent_id" ref="pgc_761"/>
             <field name="type">view</field>
             <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7613_child" model="account.account.template">
             <field name="code">7613</field>
@@ -11259,7 +9802,7 @@
             <field name="parent_id" ref="pgc_7613"/>
             <field name="type">other</field>
             <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_762" model="account.account.template">
             <field name="code">762</field>
@@ -11267,7 +9810,7 @@
             <field name="parent_id" ref="pgc_76"/>
             <field name="type">view</field>
             <field name="name">Ingresos de créditos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7620" model="account.account.template">
             <field name="code">7620</field>
@@ -11275,7 +9818,7 @@
             <field name="parent_id" ref="pgc_762"/>
             <field name="type">view</field>
             <field name="name">Ingresos de créditos a largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76200" model="account.account.template">
             <field name="code">76200</field>
@@ -11283,7 +9826,7 @@
             <field name="parent_id" ref="pgc_7620"/>
             <field name="type">view</field>
             <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76200_child" model="account.account.template">
             <field name="code">76200</field>
@@ -11291,7 +9834,7 @@
             <field name="parent_id" ref="pgc_76200"/>
             <field name="type">other</field>
             <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76201" model="account.account.template">
             <field name="code">76201</field>
@@ -11299,7 +9842,7 @@
             <field name="parent_id" ref="pgc_7620"/>
             <field name="type">view</field>
             <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76201_child" model="account.account.template">
             <field name="code">76201</field>
@@ -11307,7 +9850,7 @@
             <field name="parent_id" ref="pgc_76201"/>
             <field name="type">other</field>
             <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76202" model="account.account.template">
             <field name="code">76202</field>
@@ -11315,7 +9858,7 @@
             <field name="parent_id" ref="pgc_7620"/>
             <field name="type">view</field>
             <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76202_child" model="account.account.template">
             <field name="code">76202</field>
@@ -11323,7 +9866,7 @@
             <field name="parent_id" ref="pgc_76202"/>
             <field name="type">other</field>
             <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76203" model="account.account.template">
             <field name="code">76203</field>
@@ -11331,7 +9874,7 @@
             <field name="parent_id" ref="pgc_7620"/>
             <field name="type">view</field>
             <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76203_child" model="account.account.template">
             <field name="code">76203</field>
@@ -11339,7 +9882,7 @@
             <field name="parent_id" ref="pgc_76203"/>
             <field name="type">other</field>
             <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7621" model="account.account.template">
             <field name="code">7621</field>
@@ -11347,7 +9890,7 @@
             <field name="parent_id" ref="pgc_762"/>
             <field name="type">view</field>
             <field name="name">Ingresos de créditos a corto plazo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76210" model="account.account.template">
             <field name="code">76210</field>
@@ -11355,7 +9898,7 @@
             <field name="parent_id" ref="pgc_7621"/>
             <field name="type">view</field>
             <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76210_child" model="account.account.template">
             <field name="code">76210</field>
@@ -11363,7 +9906,7 @@
             <field name="parent_id" ref="pgc_76210"/>
             <field name="type">other</field>
             <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76211" model="account.account.template">
             <field name="code">76211</field>
@@ -11371,7 +9914,7 @@
             <field name="parent_id" ref="pgc_7621"/>
             <field name="type">view</field>
             <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76211_child" model="account.account.template">
             <field name="code">76211</field>
@@ -11379,7 +9922,7 @@
             <field name="parent_id" ref="pgc_76211"/>
             <field name="type">other</field>
             <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76212" model="account.account.template">
             <field name="code">76212</field>
@@ -11387,7 +9930,7 @@
             <field name="parent_id" ref="pgc_7621"/>
             <field name="type">view</field>
             <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76212_child" model="account.account.template">
             <field name="code">76212</field>
@@ -11395,7 +9938,7 @@
             <field name="parent_id" ref="pgc_76212"/>
             <field name="type">other</field>
             <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76213" model="account.account.template">
             <field name="code">76213</field>
@@ -11403,7 +9946,7 @@
             <field name="parent_id" ref="pgc_7621"/>
             <field name="type">view</field>
             <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_76213_child" model="account.account.template">
             <field name="code">76213</field>
@@ -11411,7 +9954,7 @@
             <field name="parent_id" ref="pgc_76213"/>
             <field name="type">other</field>
             <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_763" model="account.account.template">
             <field name="code">763</field>
@@ -11419,71 +9962,7 @@
             <field name="parent_id" ref="pgc_76"/>
             <field name="type">view</field>
             <field name="name">Beneficios por valoración de instrumentos financieros por su valor razonable</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7630" model="account.account.template">
-            <field name="code">7630</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_763"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios de cartera de negociación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7630_child" model="account.account.template">
-            <field name="code">7630</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_7630"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios de cartera de negociación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7631" model="account.account.template">
-            <field name="code">7631</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_763"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios de designados por la empresa</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7631_child" model="account.account.template">
-            <field name="code">7631</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_7631"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios de designados por la empresa</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7632" model="account.account.template">
-            <field name="code">7632</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_763"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios de disponibles para la venta</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7632_child" model="account.account.template">
-            <field name="code">7632</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_7632"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios de disponibles para la venta</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7633" model="account.account.template">
-            <field name="code">7633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_763"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios de instrumentos de cobertura</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7633_child" model="account.account.template">
-            <field name="code">7633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_7633"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios de instrumentos de cobertura</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_766" model="account.account.template">
             <field name="code">766</field>
@@ -11491,7 +9970,7 @@
             <field name="parent_id" ref="pgc_76"/>
             <field name="type">view</field>
             <field name="name">Beneficios en participaciones y valores representativos de deuda</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7660" model="account.account.template">
             <field name="code">7660</field>
@@ -11499,7 +9978,7 @@
             <field name="parent_id" ref="pgc_766"/>
             <field name="type">view</field>
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7660_child" model="account.account.template">
             <field name="code">7660</field>
@@ -11507,7 +9986,7 @@
             <field name="parent_id" ref="pgc_7660"/>
             <field name="type">other</field>
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7661" model="account.account.template">
             <field name="code">7661</field>
@@ -11515,7 +9994,7 @@
             <field name="parent_id" ref="pgc_766"/>
             <field name="type">view</field>
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7661_child" model="account.account.template">
             <field name="code">7661</field>
@@ -11523,7 +10002,7 @@
             <field name="parent_id" ref="pgc_7661"/>
             <field name="type">other</field>
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7662" model="account.account.template">
             <field name="code">7662</field>
@@ -11531,7 +10010,7 @@
             <field name="parent_id" ref="pgc_766"/>
             <field name="type">view</field>
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7662_child" model="account.account.template">
             <field name="code">7662</field>
@@ -11539,7 +10018,7 @@
             <field name="parent_id" ref="pgc_7662"/>
             <field name="type">other</field>
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7663" model="account.account.template">
             <field name="code">7663</field>
@@ -11547,7 +10026,7 @@
             <field name="parent_id" ref="pgc_766"/>
             <field name="type">view</field>
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7663_child" model="account.account.template">
             <field name="code">7663</field>
@@ -11555,7 +10034,7 @@
             <field name="parent_id" ref="pgc_7663"/>
             <field name="type">other</field>
             <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7665" model="account.account.template">
             <field name="code">7665</field>
@@ -11563,7 +10042,7 @@
             <field name="parent_id" ref="pgc_766"/>
             <field name="type">view</field>
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7665_child" model="account.account.template">
             <field name="code">7665</field>
@@ -11571,7 +10050,7 @@
             <field name="parent_id" ref="pgc_7665"/>
             <field name="type">other</field>
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7666" model="account.account.template">
             <field name="code">7666</field>
@@ -11579,7 +10058,7 @@
             <field name="parent_id" ref="pgc_766"/>
             <field name="type">view</field>
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7666_child" model="account.account.template">
             <field name="code">7666</field>
@@ -11587,7 +10066,7 @@
             <field name="parent_id" ref="pgc_7666"/>
             <field name="type">other</field>
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7667" model="account.account.template">
             <field name="code">7667</field>
@@ -11595,7 +10074,7 @@
             <field name="parent_id" ref="pgc_766"/>
             <field name="type">view</field>
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7667_child" model="account.account.template">
             <field name="code">7667</field>
@@ -11603,7 +10082,7 @@
             <field name="parent_id" ref="pgc_7667"/>
             <field name="type">other</field>
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7668" model="account.account.template">
             <field name="code">7668</field>
@@ -11611,7 +10090,7 @@
             <field name="parent_id" ref="pgc_766"/>
             <field name="type">view</field>
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7668_child" model="account.account.template">
             <field name="code">7668</field>
@@ -11619,23 +10098,7 @@
             <field name="parent_id" ref="pgc_7668"/>
             <field name="type">other</field>
             <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_767" model="account.account.template">
-            <field name="code">767</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_766"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_767_child" model="account.account.template">
-            <field name="code">767</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_767"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_768" model="account.account.template">
             <field name="code">768</field>
@@ -11643,7 +10106,7 @@
             <field name="parent_id" ref="pgc_76"/>
             <field name="type">view</field>
             <field name="name">Diferencias positivas de cambio</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_768_child" model="account.account.template">
             <field name="code">768</field>
@@ -11651,7 +10114,7 @@
             <field name="parent_id" ref="pgc_768"/>
             <field name="type">other</field>
             <field name="name">Diferencias positivas de cambio</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_769" model="account.account.template">
             <field name="code">769</field>
@@ -11659,7 +10122,7 @@
             <field name="parent_id" ref="pgc_76"/>
             <field name="type">view</field>
             <field name="name">Otros ingresos financieros</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_769_child" model="account.account.template">
             <field name="code">769</field>
@@ -11667,7 +10130,7 @@
             <field name="parent_id" ref="pgc_769"/>
             <field name="type">other</field>
             <field name="name">Otros ingresos financieros</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_77" model="account.account.template">
             <field name="code">77</field>
@@ -11675,7 +10138,7 @@
             <field name="parent_id" ref="pgc_7"/>
             <field name="type">view</field>
             <field name="name">Beneficios procedentes de activos no corrientes e ingresos excepcionales</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_770" model="account.account.template">
             <field name="code">770</field>
@@ -11683,7 +10146,7 @@
             <field name="parent_id" ref="pgc_77"/>
             <field name="type">view</field>
             <field name="name">Beneficios procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_770_child" model="account.account.template">
             <field name="code">770</field>
@@ -11691,7 +10154,7 @@
             <field name="parent_id" ref="pgc_770"/>
             <field name="type">other</field>
             <field name="name">Beneficios procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_771" model="account.account.template">
             <field name="code">771</field>
@@ -11699,7 +10162,7 @@
             <field name="parent_id" ref="pgc_77"/>
             <field name="type">view</field>
             <field name="name">Beneficios procedentes del inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_771_child" model="account.account.template">
             <field name="code">771</field>
@@ -11707,7 +10170,7 @@
             <field name="parent_id" ref="pgc_771"/>
             <field name="type">other</field>
             <field name="name">Beneficios procedentes del inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_772" model="account.account.template">
             <field name="code">772</field>
@@ -11715,7 +10178,7 @@
             <field name="parent_id" ref="pgc_77"/>
             <field name="type">view</field>
             <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_772_child" model="account.account.template">
             <field name="code">772</field>
@@ -11723,7 +10186,7 @@
             <field name="parent_id" ref="pgc_772"/>
             <field name="type">other</field>
             <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_773" model="account.account.template">
             <field name="code">773</field>
@@ -11731,23 +10194,23 @@
             <field name="parent_id" ref="pgc_77"/>
             <field name="type">view</field>
             <field name="name">Beneficios procedentes de participaciones a largo plazo en partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7733" model="account.account.template">
             <field name="code">7733</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_773"/>
             <field name="type">view</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo en, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7733_child" model="account.account.template">
             <field name="code">7733</field>
             <field name="reconcile" eval="False"/>
             <field name="parent_id" ref="pgc_7733"/>
             <field name="type">other</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo en, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas del grupo</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7734" model="account.account.template">
             <field name="code">7734</field>
@@ -11755,7 +10218,7 @@
             <field name="parent_id" ref="pgc_773"/>
             <field name="type">view</field>
             <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7734_child" model="account.account.template">
             <field name="code">7734</field>
@@ -11763,7 +10226,7 @@
             <field name="parent_id" ref="pgc_7734"/>
             <field name="type">other</field>
             <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7735" model="account.account.template">
             <field name="code">7735</field>
@@ -11771,7 +10234,7 @@
             <field name="parent_id" ref="pgc_773"/>
             <field name="type">view</field>
             <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7735_child" model="account.account.template">
             <field name="code">7735</field>
@@ -11779,23 +10242,7 @@
             <field name="parent_id" ref="pgc_7735"/>
             <field name="type">other</field>
             <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_774" model="account.account.template">
-            <field name="code">774</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_77"/>
-            <field name="type">view</field>
-            <field name="name">Diferencia negativa en combinaciones de negocios</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_774_child" model="account.account.template">
-            <field name="code">774</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_774"/>
-            <field name="type">other</field>
-            <field name="name">Diferencia negativa en combinaciones de negocios</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_775" model="account.account.template">
             <field name="code">775</field>
@@ -11803,7 +10250,7 @@
             <field name="parent_id" ref="pgc_77"/>
             <field name="type">view</field>
             <field name="name">Beneficos por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_775_child" model="account.account.template">
             <field name="code">775</field>
@@ -11811,7 +10258,7 @@
             <field name="parent_id" ref="pgc_775"/>
             <field name="type">other</field>
             <field name="name">Beneficos por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_778" model="account.account.template">
             <field name="code">778</field>
@@ -11819,7 +10266,7 @@
             <field name="parent_id" ref="pgc_77"/>
             <field name="type">view</field>
             <field name="name">Ingresos excepcionales</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_778_child" model="account.account.template">
             <field name="code">778</field>
@@ -11827,7 +10274,7 @@
             <field name="parent_id" ref="pgc_778"/>
             <field name="type">other</field>
             <field name="name">Ingresos excepcionales</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_79" model="account.account.template">
             <field name="code">79</field>
@@ -11835,7 +10282,7 @@
             <field name="parent_id" ref="pgc_7"/>
             <field name="type">view</field>
             <field name="name">Excesos y aplicaciones de provisiones y de pérdidas por deterioro</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_790" model="account.account.template">
             <field name="code">790</field>
@@ -11843,7 +10290,7 @@
             <field name="parent_id" ref="pgc_79"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_790_child" model="account.account.template">
             <field name="code">790</field>
@@ -11851,23 +10298,7 @@
             <field name="parent_id" ref="pgc_790"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_791" model="account.account.template">
-            <field name="code">791</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro del inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_791_child" model="account.account.template">
-            <field name="code">791</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_791"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro del inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_792" model="account.account.template">
             <field name="code">792</field>
@@ -11875,7 +10306,7 @@
             <field name="parent_id" ref="pgc_79"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_792_child" model="account.account.template">
             <field name="code">792</field>
@@ -11883,7 +10314,7 @@
             <field name="parent_id" ref="pgc_792"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_793" model="account.account.template">
             <field name="code">793</field>
@@ -11891,7 +10322,7 @@
             <field name="parent_id" ref="pgc_79"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de existencias</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7930" model="account.account.template">
             <field name="code">7930</field>
@@ -11899,7 +10330,7 @@
             <field name="parent_id" ref="pgc_793"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7930_child" model="account.account.template">
             <field name="code">7930</field>
@@ -11907,7 +10338,7 @@
             <field name="parent_id" ref="pgc_7930"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7931" model="account.account.template">
             <field name="code">7931</field>
@@ -11915,7 +10346,7 @@
             <field name="parent_id" ref="pgc_793"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7931_child" model="account.account.template">
             <field name="code">7931</field>
@@ -11923,7 +10354,7 @@
             <field name="parent_id" ref="pgc_7931"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7932" model="account.account.template">
             <field name="code">7932</field>
@@ -11931,7 +10362,7 @@
             <field name="parent_id" ref="pgc_793"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de materias primas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7932_child" model="account.account.template">
             <field name="code">7932</field>
@@ -11939,7 +10370,7 @@
             <field name="parent_id" ref="pgc_7932"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de materias primas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7933" model="account.account.template">
             <field name="code">7933</field>
@@ -11947,7 +10378,7 @@
             <field name="parent_id" ref="pgc_793"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7933_child" model="account.account.template">
             <field name="code">7933</field>
@@ -11955,23 +10386,7 @@
             <field name="parent_id" ref="pgc_7933"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_794" model="account.account.template">
-            <field name="code">794</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_794_child" model="account.account.template">
-            <field name="code">794</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_794"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_795" model="account.account.template">
             <field name="code">795</field>
@@ -11979,23 +10394,7 @@
             <field name="parent_id" ref="pgc_79"/>
             <field name="type">view</field>
             <field name="name">Exceso de provisiones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7950" model="account.account.template">
-            <field name="code">7950</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_795"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión por retribuciones al personal</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7950_child" model="account.account.template">
-            <field name="code">7950</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_7950"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión por retribuciones al personal</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7951" model="account.account.template">
             <field name="code">7951</field>
@@ -12003,7 +10402,7 @@
             <field name="parent_id" ref="pgc_795"/>
             <field name="type">view</field>
             <field name="name">Exceso de provisión para impuestos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7951_child" model="account.account.template">
             <field name="code">7951</field>
@@ -12011,7 +10410,7 @@
             <field name="parent_id" ref="pgc_7951"/>
             <field name="type">other</field>
             <field name="name">Exceso de provisión para impuestos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7952" model="account.account.template">
             <field name="code">7952</field>
@@ -12019,7 +10418,7 @@
             <field name="parent_id" ref="pgc_795"/>
             <field name="type">view</field>
             <field name="name">Exceso de provisión para otras responsabilidades</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7952_child" model="account.account.template">
             <field name="code">7952</field>
@@ -12027,7 +10426,7 @@
             <field name="parent_id" ref="pgc_7952"/>
             <field name="type">other</field>
             <field name="name">Exceso de provisión para otras responsabilidades</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7954" model="account.account.template">
             <field name="code">7954</field>
@@ -12035,7 +10434,7 @@
             <field name="parent_id" ref="pgc_795"/>
             <field name="type">view</field>
             <field name="name">Exceso de provisión por operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_79544" model="account.account.template">
             <field name="code">79544</field>
@@ -12043,7 +10442,7 @@
             <field name="parent_id" ref="pgc_7954"/>
             <field name="type">view</field>
             <field name="name">Exceso de provisión por contratos onerosos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_79544_child" model="account.account.template">
             <field name="code">79544</field>
@@ -12051,7 +10450,7 @@
             <field name="parent_id" ref="pgc_79544"/>
             <field name="type">other</field>
             <field name="name">Exceso de provisión por contratos onerosos</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_79549" model="account.account.template">
             <field name="code">79549</field>
@@ -12059,7 +10458,7 @@
             <field name="parent_id" ref="pgc_7954"/>
             <field name="type">view</field>
             <field name="name">Exceso de provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_79549_child" model="account.account.template">
             <field name="code">79549</field>
@@ -12067,7 +10466,7 @@
             <field name="parent_id" ref="pgc_79549"/>
             <field name="type">other</field>
             <field name="name">Exceso de provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7955" model="account.account.template">
             <field name="code">7955</field>
@@ -12075,7 +10474,7 @@
             <field name="parent_id" ref="pgc_795"/>
             <field name="type">view</field>
             <field name="name">Exceso de provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7955_child" model="account.account.template">
             <field name="code">7955</field>
@@ -12083,39 +10482,7 @@
             <field name="parent_id" ref="pgc_7955"/>
             <field name="type">other</field>
             <field name="name">Exceso de provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7956" model="account.account.template">
-            <field name="code">7956</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_795"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión para reestructuraciones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7956_child" model="account.account.template">
-            <field name="code">7956</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_7956"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión para reestructuraciones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7957" model="account.account.template">
-            <field name="code">7957</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_795"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_7957_child" model="account.account.template">
-            <field name="code">7957</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_7957"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_796" model="account.account.template">
             <field name="code">796</field>
@@ -12123,7 +10490,7 @@
             <field name="parent_id" ref="pgc_79"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7960" model="account.account.template">
             <field name="code">7960</field>
@@ -12131,7 +10498,7 @@
             <field name="parent_id" ref="pgc_796"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7960_child" model="account.account.template">
             <field name="code">7960</field>
@@ -12139,7 +10506,7 @@
             <field name="parent_id" ref="pgc_7960"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7961" model="account.account.template">
             <field name="code">7961</field>
@@ -12147,7 +10514,7 @@
             <field name="parent_id" ref="pgc_796"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7961_child" model="account.account.template">
             <field name="code">7961</field>
@@ -12155,7 +10522,7 @@
             <field name="parent_id" ref="pgc_7961"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7965" model="account.account.template">
             <field name="code">7965</field>
@@ -12163,7 +10530,7 @@
             <field name="parent_id" ref="pgc_796"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7965_child" model="account.account.template">
             <field name="code">7965</field>
@@ -12171,7 +10538,7 @@
             <field name="parent_id" ref="pgc_7965"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7966" model="account.account.template">
             <field name="code">7966</field>
@@ -12179,7 +10546,7 @@
             <field name="parent_id" ref="pgc_796"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7966_child" model="account.account.template">
             <field name="code">7966</field>
@@ -12187,7 +10554,7 @@
             <field name="parent_id" ref="pgc_7966"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7967" model="account.account.template">
             <field name="code">7967</field>
@@ -12195,7 +10562,7 @@
             <field name="parent_id" ref="pgc_796"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7967_child" model="account.account.template">
             <field name="code">7967</field>
@@ -12203,7 +10570,7 @@
             <field name="parent_id" ref="pgc_7967"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7968" model="account.account.template">
             <field name="code">7968</field>
@@ -12211,7 +10578,7 @@
             <field name="parent_id" ref="pgc_796"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7968_child" model="account.account.template">
             <field name="code">7968</field>
@@ -12219,7 +10586,7 @@
             <field name="parent_id" ref="pgc_7968"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_797" model="account.account.template">
             <field name="code">797</field>
@@ -12227,7 +10594,7 @@
             <field name="parent_id" ref="pgc_79"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de créditos a largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7970" model="account.account.template">
             <field name="code">7970</field>
@@ -12235,7 +10602,7 @@
             <field name="parent_id" ref="pgc_797"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7970_child" model="account.account.template">
             <field name="code">7970</field>
@@ -12243,7 +10610,7 @@
             <field name="parent_id" ref="pgc_7970"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7971" model="account.account.template">
             <field name="code">7971</field>
@@ -12251,7 +10618,7 @@
             <field name="parent_id" ref="pgc_797"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7971_child" model="account.account.template">
             <field name="code">7971</field>
@@ -12259,7 +10626,7 @@
             <field name="parent_id" ref="pgc_7971"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7972" model="account.account.template">
             <field name="code">7972</field>
@@ -12267,7 +10634,7 @@
             <field name="parent_id" ref="pgc_797"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7972_child" model="account.account.template">
             <field name="code">7972</field>
@@ -12275,7 +10642,7 @@
             <field name="parent_id" ref="pgc_7972"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7973" model="account.account.template">
             <field name="code">7973</field>
@@ -12283,7 +10650,7 @@
             <field name="parent_id" ref="pgc_797"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7973_child" model="account.account.template">
             <field name="code">7973</field>
@@ -12291,7 +10658,7 @@
             <field name="parent_id" ref="pgc_7973"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_798" model="account.account.template">
             <field name="code">798</field>
@@ -12299,7 +10666,7 @@
             <field name="parent_id" ref="pgc_79"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7980" model="account.account.template">
             <field name="code">7980</field>
@@ -12307,7 +10674,7 @@
             <field name="parent_id" ref="pgc_798"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7980_child" model="account.account.template">
             <field name="code">7980</field>
@@ -12315,7 +10682,7 @@
             <field name="parent_id" ref="pgc_7980"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7981" model="account.account.template">
             <field name="code">7981</field>
@@ -12323,7 +10690,7 @@
             <field name="parent_id" ref="pgc_798"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7981_child" model="account.account.template">
             <field name="code">7981</field>
@@ -12331,7 +10698,7 @@
             <field name="parent_id" ref="pgc_7981"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7985" model="account.account.template">
             <field name="code">7985</field>
@@ -12339,7 +10706,7 @@
             <field name="parent_id" ref="pgc_798"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7985_child" model="account.account.template">
             <field name="code">7985</field>
@@ -12347,7 +10714,7 @@
             <field name="parent_id" ref="pgc_7985"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7986" model="account.account.template">
             <field name="code">7986</field>
@@ -12355,7 +10722,7 @@
             <field name="parent_id" ref="pgc_798"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7986_child" model="account.account.template">
             <field name="code">7986</field>
@@ -12363,7 +10730,7 @@
             <field name="parent_id" ref="pgc_7986"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7987" model="account.account.template">
             <field name="code">7987</field>
@@ -12371,7 +10738,7 @@
             <field name="parent_id" ref="pgc_798"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7987_child" model="account.account.template">
             <field name="code">7987</field>
@@ -12379,7 +10746,7 @@
             <field name="parent_id" ref="pgc_7987"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7988" model="account.account.template">
             <field name="code">7988</field>
@@ -12387,7 +10754,7 @@
             <field name="parent_id" ref="pgc_798"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7988_child" model="account.account.template">
             <field name="code">7988</field>
@@ -12395,23 +10762,23 @@
             <field name="parent_id" ref="pgc_7988"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_799" model="account.account.template">
             <field name="code">799</field>
             <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_798"/>
+            <field name="parent_id" ref="pgc_79"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de créditos a corto plazo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7990" model="account.account.template">
             <field name="code">7990</field>
             <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_798"/>
+            <field name="parent_id" ref="pgc_799"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7990_child" model="account.account.template">
             <field name="code">7990</field>
@@ -12419,15 +10786,15 @@
             <field name="parent_id" ref="pgc_7990"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7991" model="account.account.template">
             <field name="code">7991</field>
             <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_798"/>
+            <field name="parent_id" ref="pgc_799"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7991_child" model="account.account.template">
             <field name="code">7991</field>
@@ -12435,7 +10802,7 @@
             <field name="parent_id" ref="pgc_7991"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7992" model="account.account.template">
             <field name="code">7992</field>
@@ -12443,7 +10810,7 @@
             <field name="parent_id" ref="pgc_799"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7992_child" model="account.account.template">
             <field name="code">7992</field>
@@ -12451,7 +10818,7 @@
             <field name="parent_id" ref="pgc_7992"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7993" model="account.account.template">
             <field name="code">7993</field>
@@ -12459,7 +10826,7 @@
             <field name="parent_id" ref="pgc_799"/>
             <field name="type">view</field>
             <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
         <record id="pgc_7993_child" model="account.account.template">
             <field name="code">7993</field>
@@ -12467,873 +10834,7 @@
             <field name="parent_id" ref="pgc_7993"/>
             <field name="type">other</field>
             <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_8" model="account.account.template">
-            <field name="code">8</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_0"/>
-            <field name="type">view</field>
-            <field name="name">Gastos imputados al patrimonio neto</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_80" model="account.account.template">
-            <field name="code">80</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_8"/>
-            <field name="type">view</field>
-            <field name="name">Gastos financieros por valoración de activos y pasivos</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_800" model="account.account.template">
-            <field name="code">800</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_80"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en activos financieros disponibles para la venta</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_800_child" model="account.account.template">
-            <field name="code">800</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_800"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en activos financieros disponibles para la venta</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_802" model="account.account.template">
-            <field name="code">802</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_80"/>
-            <field name="type">view</field>
-            <field name="name">Transferencia de beneficios en activos financieros disponibles para la venta</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_802_child" model="account.account.template">
-            <field name="code">802</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_802"/>
-            <field name="type">other</field>
-            <field name="name">Transferencia de beneficios en activos financieros disponibles para la venta</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_81" model="account.account.template">
-            <field name="code">81</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_8"/>
-            <field name="type">view</field>
-            <field name="name">Gastos en operaciones de cobertura</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_810" model="account.account.template">
-            <field name="code">810</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_81"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por coberturas de flujos de efectivo</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_810_child" model="account.account.template">
-            <field name="code">810</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_810"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por coberturas de flujos de efectivo</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_811" model="account.account.template">
-            <field name="code">811</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_81"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por coberturas de inversiones netas en un negocio en el extranjero</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_811_child" model="account.account.template">
-            <field name="code">811</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_811"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por coberturas de inversiones netas en un negocio en el extranjero</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_812" model="account.account.template">
-            <field name="code">812</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_81"/>
-            <field name="type">view</field>
-            <field name="name">Transferencia de beneficios por coberturas de flujos de efectivo</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_812_child" model="account.account.template">
-            <field name="code">812</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_812"/>
-            <field name="type">other</field>
-            <field name="name">Transferencia de beneficios por coberturas de flujos de efectivo</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_813" model="account.account.template">
-            <field name="code">813</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_81"/>
-            <field name="type">view</field>
-            <field name="name">Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_813_child" model="account.account.template">
-            <field name="code">813</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_813"/>
-            <field name="type">other</field>
-            <field name="name">Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_82" model="account.account.template">
-            <field name="code">82</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_8"/>
-            <field name="type">view</field>
-            <field name="name">Gastos por diferencias de conversión</field>
-            <field name="user_type" ref="gastos_neto"/>
-        </record>
-        <record id="pgc_820" model="account.account.template">
-            <field name="code">820</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_82"/>
-            <field name="type">view</field>
-            <field name="name">Diferencias de conversión negativas</field>
-            <field name="user_type" ref="gastos_neto"/>
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-            <field name="name">Diferencias de conversión negativas</field>
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-            <field name="parent_id" ref="pgc_8"/>
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-            <field name="name">Impuesto sobre beneficios</field>
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-            <field name="code">830</field>
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-            <field name="parent_id" ref="pgc_83"/>
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-            <field name="name">Impuesto sobre beneficios</field>
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-            <field name="name">Impuesto corriente</field>
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-            <field name="name">Transferencia de pérdidas por coberturas de inversiones netas en un negocio en el extranjero</field>
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-        </record>
-        <record id="pgc_913_child" model="account.account.template">
-            <field name="code">913</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_913"/>
-            <field name="type">other</field>
-            <field name="name">Transferencia de pérdidas por coberturas de inversiones netas en un negocio en el extranjero</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_92" model="account.account.template">
-            <field name="code">92</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_9"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por diferencias de conversión</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_920" model="account.account.template">
-            <field name="code">920</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_92"/>
-            <field name="type">view</field>
-            <field name="name">Diferencias de conversión positivas</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_920_child" model="account.account.template">
-            <field name="code">920</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_920"/>
-            <field name="type">other</field>
-            <field name="name">Diferencias de conversión positivas</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_921" model="account.account.template">
-            <field name="code">921</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_92"/>
-            <field name="type">view</field>
-            <field name="name">Transferencia de diferencias de conversión negativas</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_921_child" model="account.account.template">
-            <field name="code">921</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_921"/>
-            <field name="type">other</field>
-            <field name="name">Transferencia de diferencias de conversión negativas</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_94" model="account.account.template">
-            <field name="code">94</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_9"/>
-            <field name="type">view</field>
-            <field name="name">Ingresoss por subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_940" model="account.account.template">
-            <field name="code">940</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_94"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de subvenciones oficiales de capital</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_940_child" model="account.account.template">
-            <field name="code">940</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_940"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de subvenciones oficiales de capital</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_941" model="account.account.template">
-            <field name="code">941</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_94"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de donaciones y legados de capital</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_941_child" model="account.account.template">
-            <field name="code">941</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_941"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de donaciones y legados de capital</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_942" model="account.account.template">
-            <field name="code">942</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_94"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de otras subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_942_child" model="account.account.template">
-            <field name="code">942</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_942"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de otras subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_95" model="account.account.template">
-            <field name="code">95</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_9"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por ganancias actuariales y ajustes en los activos por retribuciones a largo plazo de prestación definida</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_950" model="account.account.template">
-            <field name="code">950</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_95"/>
-            <field name="type">view</field>
-            <field name="name">Ganancias actuariales</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_950_child" model="account.account.template">
-            <field name="code">950</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_950"/>
-            <field name="type">other</field>
-            <field name="name">Ganancias actuariales</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_951" model="account.account.template">
-            <field name="code">951</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_95"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes positivos en activos por retribuciones a largo plazo de prestación definida</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_951_child" model="account.account.template">
-            <field name="code">951</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_951"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes positivos en activos por retribuciones a largo plazo de prestación definida</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_96" model="account.account.template">
-            <field name="code">96</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_9"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por activos no corrientes en venta</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_960" model="account.account.template">
-            <field name="code">960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_96"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_960_child" model="account.account.template">
-            <field name="code">960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_960"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_962" model="account.account.template">
-            <field name="code">962</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_96"/>
-            <field name="type">view</field>
-            <field name="name">Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_962_child" model="account.account.template">
-            <field name="code">962</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_962"/>
-            <field name="type">other</field>
-            <field name="name">Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_99" model="account.account.template">
-            <field name="code">99</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_9"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de participaciones en empresas del grupo o asociadas con ajustes valorativos negativos previos</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_991" model="account.account.template">
-            <field name="code">991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_99"/>
-            <field name="type">view</field>
-            <field name="name">Recuperación de ajustes valorativos negativos previos, empresas del grupo</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_991_child" model="account.account.template">
-            <field name="code">991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_991"/>
-            <field name="type">other</field>
-            <field name="name">Recuperación de ajustes valorativos negativos previos, empresas del grupo</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_992" model="account.account.template">
-            <field name="code">992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_99"/>
-            <field name="type">view</field>
-            <field name="name">Recuperación de ajustes valorativos negativos previos, empresas asociadas</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_992_child" model="account.account.template">
-            <field name="code">992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_992"/>
-            <field name="type">other</field>
-            <field name="name">Recuperación de ajustes valorativos negativos previos, empresas asociadas</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_993" model="account.account.template">
-            <field name="code">993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_99"/>
-            <field name="type">view</field>
-            <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_993_child" model="account.account.template">
-            <field name="code">993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_993"/>
-            <field name="type">other</field>
-            <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_994" model="account.account.template">
-            <field name="code">994</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_99"/>
-            <field name="type">view</field>
-            <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-        <record id="pgc_994_child" model="account.account.template">
-            <field name="code">994</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_994"/>
-            <field name="type">other</field>
-            <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas</field>
-            <field name="user_type" ref="ingresos_neto"/>
-        </record>
-
-    <!-- Tax Code Configuration -->
-        <record id="vat_code_chart_root" model="account.tax.code.template">
-            <field name="name">Plantilla Plan de Impuestos completo</field>
-        </record>
-
-    <!-- Chart template -->
-        <record id="l10nES_chart_template" model="account.chart.template">
-            <field name="name">Plantilla PGCE completo 2008</field>
-            <field name="account_root_id" ref="pgc_0"/>
-            <field name="tax_code_root_id" ref="vat_code_chart_root"/>
-            <field name="bank_account_view_id" ref="pgc_572"/>
-            <field name="property_account_receivable" ref="pgc_4300_child"/>
-            <field name="property_account_payable" ref="pgc_4100_child"/>
-            <field name="property_account_expense_categ" ref="pgc_600_child"/>
-            <field name="property_account_income_categ" ref="pgc_7000_child"/>
-            <field name="currency_id" ref="base.EUR"/>
+            <field name="user_type" ref="account.data_account_type_income"/>
         </record>
     </data>
 </openerp>
diff --git a/addons/l10n_es/account_account_full.xml b/addons/l10n_es/account_account_full.xml
new file mode 100644
index 00000000000..e1fe135bc9d
--- /dev/null
+++ b/addons/l10n_es/account_account_full.xml
@@ -0,0 +1,2755 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+
+    <!--
+        Cuentas que sólo están en el PGC completo:
+            (111), (1110), (1111), (1143), (115), (133), (134), (1340), (1341),
+                (135), (136), (140), (146), (147), (1765), (1768), (178), (189);
+            (204), (2550), (2553), (257);
+            (466);
+            (501), (5091), (5296), (5297), (553), (5530), (5531), (5532),
+                (5533), (5593), (5598), (569), (58), (580), (581), (582),
+                (583), (584), (585), (586), (587), (588), (589),
+                (599), (5990), (5991), (5992), (5993), (5994);
+            (643), (644), (645), (644), (6440), (6442), (645), (6450), (6457),
+                (6630), (6631), (6632), (6633);
+            (7630), (7631), (7632), (7633), (767), (774), (7950), (7956), (7957);
+            (8);
+            (9);
+
+        Cuentas que tienen un nombre distinto en el plan de asociaciones:
+            (100), (103), (104), (1040), (1044), (12), (130);
+            (240), (249);
+            (490);
+            (65), (671), (691), (694);
+            (791), (794);
+
+        (2013-10-07)
+        Pedro M. Baeza - pedro.baeza@serviciosbaeza.com
+        Serv. Tecnol. Avanzados - http://www.serviciosbaeza.com
+        Refactorización general
+
+    -->
+
+    <data noupdate="0">
+
+        <record id="pgc_full_100" model="account.account.template">
+            <field name="code">100</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_100_child" model="account.account.template">
+            <field name="code">100</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_100"/>
+            <field name="type">other</field>
+            <field name="name">Capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_103" model="account.account.template">
+            <field name="code">103</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Socios por desembolsos no exigidos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1030" model="account.account.template">
+            <field name="code">1030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_103"/>
+            <field name="type">view</field>
+            <field name="name">Socios por desembolsos no exigidos, capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1030_child" model="account.account.template">
+            <field name="code">1030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_1030"/>
+            <field name="type">other</field>
+            <field name="name">Socios por desembolsos no exigidos, capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1034" model="account.account.template">
+            <field name="code">1034</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_103"/>
+            <field name="type">view</field>
+            <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1034_child" model="account.account.template">
+            <field name="code">1034</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_1034"/>
+            <field name="type">other</field>
+            <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_104" model="account.account.template">
+            <field name="code">104</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Socios por aportaciones no dinerarias pendientes</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1040" model="account.account.template">
+            <field name="code">1040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_104"/>
+            <field name="type">view</field>
+            <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1040_child" model="account.account.template">
+            <field name="code">1040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_1040"/>
+            <field name="type">other</field>
+            <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1044" model="account.account.template">
+            <field name="code">1044</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_104"/>
+            <field name="type">view</field>
+            <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1044_child" model="account.account.template">
+            <field name="code">1044</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_1044"/>
+            <field name="type">other</field>
+            <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_111" model="account.account.template">
+            <field name="code">111</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_11"/>
+            <field name="type">view</field>
+            <field name="name">Otros Instrumentos de patrimonio neto</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1110" model="account.account.template">
+            <field name="code">1110</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_111"/>
+            <field name="type">view</field>
+            <field name="name">Patrimonio neto por emision de instrumentos financieros compuestos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1110_child" model="account.account.template">
+            <field name="code">1110</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_1110"/>
+            <field name="type">other</field>
+            <field name="name">Patrimonio neto por emision de instrumentos financieros compuestos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1111" model="account.account.template">
+            <field name="code">1111</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_111"/>
+            <field name="type">view</field>
+            <field name="name">Resto de instrumentos de patrimonio neto</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1111_child" model="account.account.template">
+            <field name="code">111100</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_1111"/>
+            <field name="type">other</field>
+            <field name="name">Resto de instrumentos de patrimonio neto</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1143" model="account.account.template">
+            <field name="code">1143</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_114"/>
+            <field name="type">view</field>
+            <field name="name">Reserva por fondo de comercio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1143_child" model="account.account.template">
+            <field name="code">1143</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_1143"/>
+            <field name="type">other</field>
+            <field name="name">Reserva por fondo de comercio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_115" model="account.account.template">
+            <field name="code">115</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_11"/>
+            <field name="type">view</field>
+            <field name="name">Reservas por pérdidas y ganancias actuariales y otros ajustes</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_115_child" model="account.account.template">
+            <field name="code">115</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_115"/>
+            <field name="type">other</field>
+            <field name="name">Reservas por pérdidas y ganancias actuariales y otros ajustes</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_12" model="account.account.template">
+            <field name="code">12</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Resultados pendientes de aplicación</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_120" model="account.account.template">
+            <field name="code">120</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_12"/>
+            <field name="type">view</field>
+            <field name="name">Remanente</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_120_child" model="account.account.template">
+            <field name="code">120</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_120"/>
+            <field name="type">other</field>
+            <field name="name">Remanente</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_121" model="account.account.template">
+            <field name="code">121</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_12"/>
+            <field name="type">view</field>
+            <field name="name">Resultados negativos de ejercicios anteriores</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_121_child" model="account.account.template">
+            <field name="code">121</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_121"/>
+            <field name="type">other</field>
+            <field name="name">Resultados negativos de ejercicios anteriores</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_129" model="account.account.template">
+            <field name="code">129</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_12"/>
+            <field name="type">view</field>
+            <field name="name">Resultado del ejercicio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_129_child" model="account.account.template">
+            <field name="code">129</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_129"/>
+            <field name="type">other</field>
+            <field name="name">Resultado del ejercicio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_130_child" model="account.account.template">
+            <field name="code">130</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_130"/>
+            <field name="type">other</field>
+            <field name="name">Subvenciones oficiales de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_132_child" model="account.account.template">
+            <field name="code">132</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_132"/>
+            <field name="type">other</field>
+            <field name="name">Otras subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_133" model="account.account.template">
+            <field name="code">133</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_13"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes por valoración en activos financieros disponibles para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_133_child" model="account.account.template">
+            <field name="code">133</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_133"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes por valoración en activos financieros disponibles para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_134" model="account.account.template">
+            <field name="code">134</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_13"/>
+            <field name="type">view</field>
+            <field name="name">Operaciones de cobertura</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1340" model="account.account.template">
+            <field name="code">1340</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_134"/>
+            <field name="type">view</field>
+            <field name="name">Cobertura de flujos de efectivo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1340_child" model="account.account.template">
+            <field name="code">1340</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_1340"/>
+            <field name="type">other</field>
+            <field name="name">Cobertura de flujos de efectivo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1341" model="account.account.template">
+            <field name="code">1341</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_134"/>
+            <field name="type">view</field>
+            <field name="name">Cobertura de una inversión neta en un negocio en el extranjero</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1341_child" model="account.account.template">
+            <field name="code">1341</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_1341"/>
+            <field name="type">other</field>
+            <field name="name">Cobertura de una inversión neta en un negocio en el extranjero</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_135" model="account.account.template">
+            <field name="code">135</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_13"/>
+            <field name="type">view</field>
+            <field name="name">Diferencias de conversión</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_135_child" model="account.account.template">
+            <field name="code">135</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_135"/>
+            <field name="type">other</field>
+            <field name="name">Diferencias de conversión</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_136" model="account.account.template">
+            <field name="code">136</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_13"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes por valoración de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_136_child" model="account.account.template">
+            <field name="code">136</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_136"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes por valoración de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_140" model="account.account.template">
+            <field name="code">140</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_14"/>
+            <field name="type">view</field>
+            <field name="name">Provisión por retribuciones del personal</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_140_child" model="account.account.template">
+            <field name="code">140</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_full_140"/>
+            <field name="type">other</field>
+            <field name="name">Provisión por retribuciones del personal</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_146" model="account.account.template">
+            <field name="code">146</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_14"/>
+            <field name="type">view</field>
+            <field name="name">Provisión para reestructuraciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_146_child" model="account.account.template">
+            <field name="code">146</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_full_146"/>
+            <field name="type">other</field>
+            <field name="name">Provisión para reestructuraciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_147" model="account.account.template">
+            <field name="code">147</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_14"/>
+            <field name="type">view</field>
+            <field name="name">Provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_147_child" model="account.account.template">
+            <field name="code">147</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_full_147"/>
+            <field name="type">other</field>
+            <field name="name">Provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1765" model="account.account.template">
+            <field name="code">1765</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_176"/>
+            <field name="type">view</field>
+            <field name="name">Pasivos por derivados financieros, carter de negociación</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1765_child" model="account.account.template">
+            <field name="code">1765</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_full_1765"/>
+            <field name="type">other</field>
+            <field name="name">Pasivos por derivados financieros, carter de negociación</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1768" model="account.account.template">
+            <field name="code">1768</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_176"/>
+            <field name="type">view</field>
+            <field name="name">Pasivos por derivados financieros, instrumentos de cobertura</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_1768_child" model="account.account.template">
+            <field name="code">1768</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_full_1768"/>
+            <field name="type">other</field>
+            <field name="name">Pasivos por derivados financieros, instrumentos de cobertura</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_178" model="account.account.template">
+            <field name="code">178</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_17"/>
+            <field name="type">view</field>
+            <field name="name">Obligaciones y bonos convertibles</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_178_child" model="account.account.template">
+            <field name="code">178</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_178"/>
+            <field name="type">other</field>
+            <field name="name">Obligaciones y bonos convertibles</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_189" model="account.account.template">
+            <field name="code">189</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_18"/>
+            <field name="type">view</field>
+            <field name="name">Garantías financieras</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_189_child" model="account.account.template">
+            <field name="code">189</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_189"/>
+            <field name="type">other</field>
+            <field name="name">Garantías financieras</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_204" model="account.account.template">
+            <field name="code">204</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_20"/>
+            <field name="type">view</field>
+            <field name="name">Fondo de comercio</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_204_child" model="account.account.template">
+            <field name="code">204</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_204"/>
+            <field name="type">other</field>
+            <field name="name">Fondo de comercio</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_240" model="account.account.template">
+            <field name="code">240</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_24"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones en partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2403" model="account.account.template">
+            <field name="code">2403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_240"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones en empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2403_child" model="account.account.template">
+            <field name="code">2403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_2403"/>
+            <field name="type">other</field>
+            <field name="name">Participaciones en empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2404" model="account.account.template">
+            <field name="code">2404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_240"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones en empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2404_child" model="account.account.template">
+            <field name="code">2404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_2404"/>
+            <field name="type">other</field>
+            <field name="name">Participaciones en empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2405" model="account.account.template">
+            <field name="code">2405</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_240"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2405_child" model="account.account.template">
+            <field name="code">2405</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_2405"/>
+            <field name="type">other</field>
+            <field name="name">Participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_249" model="account.account.template">
+            <field name="code">249</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_24"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2493" model="account.account.template">
+            <field name="code">2493</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_249"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2493_child" model="account.account.template">
+            <field name="code">2493</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_2493"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2494" model="account.account.template">
+            <field name="code">2494</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_249"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2494_child" model="account.account.template">
+            <field name="code">2494</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_2494"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2495" model="account.account.template">
+            <field name="code">2495</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_249"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2495_child" model="account.account.template">
+            <field name="code">2495</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_2495"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2550" model="account.account.template">
+            <field name="code">2550</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_255"/>
+            <field name="type">view</field>
+            <field name="name">Activos por derivados financieros, cartera de negociación</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2550_child" model="account.account.template">
+            <field name="code">2550</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_2550"/>
+            <field name="type">other</field>
+            <field name="name">Activos por derivados financieros, cartera de negociación</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2553" model="account.account.template">
+            <field name="code">2553</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_255"/>
+            <field name="type">view</field>
+            <field name="name">Activos por derivados financieros, instrumentos de cobertura</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_2553_child" model="account.account.template">
+            <field name="code">2553</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_2553"/>
+            <field name="type">other</field>
+            <field name="name">Activos por derivados financieros, instrumentos de cobertura</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_257" model="account.account.template">
+            <field name="code">257</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_25"/>
+            <field name="type">view</field>
+            <field name="name">Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_257_child" model="account.account.template">
+            <field name="code">257</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_257"/>
+            <field name="type">other</field>
+            <field name="name">Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_466" model="account.account.template">
+            <field name="code">466</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_46"/>
+            <field name="type">view</field>
+            <field name="name">Remuneraciones mediante sistemas de aportación definida pendientes de pago</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_466_child" model="account.account.template">
+            <field name="code">466</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_full_466"/>
+            <field name="type">other</field>
+            <field name="name">Remuneraciones mediante sistemas de aportación definida pendientes de pago</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_490" model="account.account.template">
+            <field name="code">490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_49"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_490_child" model="account.account.template">
+            <field name="code">490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_490"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_501" model="account.account.template">
+            <field name="code">501</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_50"/>
+            <field name="type">view</field>
+            <field name="name">Obligaciones y bonos convertibles a corto plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_501_child" model="account.account.template">
+            <field name="code">501</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_501"/>
+            <field name="type">other</field>
+            <field name="name">Obligaciones y bonos convertibles a corto plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5091" model="account.account.template">
+            <field name="code">5091</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_509"/>
+            <field name="type">view</field>
+            <field name="name">Obligaciones y bonos convertibles amortizados</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5091_child" model="account.account.template">
+            <field name="code">5091</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_full_5091"/>
+            <field name="type">other</field>
+            <field name="name">Obligaciones y bonos convertibles amortizados</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5296" model="account.account.template">
+            <field name="code">5296</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_529"/>
+            <field name="type">view</field>
+            <field name="name">Provisión a corto plazo para reestructuraciones de patrimonio</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5296_child" model="account.account.template">
+            <field name="code">5296</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_full_5296"/>
+            <field name="type">other</field>
+            <field name="name">Provisión a corto plazo para reestructuraciones de patrimonio</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5297" model="account.account.template">
+            <field name="code">5297</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_529"/>
+            <field name="type">view</field>
+            <field name="name">Provisión a corto plazo por transacciones con pagos basados en instrumentos</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5297_child" model="account.account.template">
+            <field name="code">5297</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_full_5297"/>
+            <field name="type">other</field>
+            <field name="name">Provisión a corto plazo por transacciones con pagos basados en instrumentos</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_551" model="account.account.template">
+            <field name="code">551</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_55"/>
+            <field name="type">view</field>
+            <field name="name">Cuenta corriente con socios y administradores</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_551_child" model="account.account.template">
+            <field name="code">551</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_551"/>
+            <field name="type">other</field>
+            <field name="name">Cuenta corriente con socios y administradores</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_553" model="account.account.template">
+            <field name="code">553</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_55"/>
+            <field name="type">view</field>
+            <field name="name">Cuentas corrientes en fusiones y escisiones</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5530" model="account.account.template">
+            <field name="code">5530</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_553"/>
+            <field name="type">view</field>
+            <field name="name">Socios de sociedad disuelta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5530_child" model="account.account.template">
+            <field name="code">5530</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_5530"/>
+            <field name="type">other</field>
+            <field name="name">Socios de sociedad disuelta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5531" model="account.account.template">
+            <field name="code">5531</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_553"/>
+            <field name="type">view</field>
+            <field name="name">Socios, cuenta de fusión</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5531_child" model="account.account.template">
+            <field name="code">5531</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_5531"/>
+            <field name="type">other</field>
+            <field name="name">Socios, cuenta de fusión</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5532" model="account.account.template">
+            <field name="code">5532</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_553"/>
+            <field name="type">view</field>
+            <field name="name">Socios de sociedad escindida</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5532_child" model="account.account.template">
+            <field name="code">5532</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_5532"/>
+            <field name="type">other</field>
+            <field name="name">Socios de sociedad escindida</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5533" model="account.account.template">
+            <field name="code">5533</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_553"/>
+            <field name="type">view</field>
+            <field name="name">Socios, cuenta de escisión</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5533_child" model="account.account.template">
+            <field name="code">5533</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_5533"/>
+            <field name="type">other</field>
+            <field name="name">Socios, cuenta de escisión</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5593" model="account.account.template">
+            <field name="code">5593</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_559"/>
+            <field name="type">view</field>
+            <field name="name">Activos por derivados financieros a corto plazo, instrumentos de cobertura</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5593_child" model="account.account.template">
+            <field name="code">5593</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_5593"/>
+            <field name="type">other</field>
+            <field name="name">Activos por derivados financieros a corto plazo, instrumentos de cobertura</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5598" model="account.account.template">
+            <field name="code">5598</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_559"/>
+            <field name="type">view</field>
+            <field name="name">Pasivos por derivados financieros a corto plazo, instrumentos de cobertura</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5598_child" model="account.account.template">
+            <field name="code">5598</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_5598"/>
+            <field name="type">other</field>
+            <field name="name">Pasivos por derivados financieros a corto plazo, instrumentos de cobertura</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_569" model="account.account.template">
+            <field name="code">569</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_56"/>
+            <field name="type">view</field>
+            <field name="name">Garantías financieras a corto plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_569_child" model="account.account.template">
+            <field name="code">569</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_569"/>
+            <field name="type">other</field>
+            <field name="name">Garantías financieras a corto plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_58" model="account.account.template">
+            <field name="code">58</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_5"/>
+            <field name="type">view</field>
+            <field name="name">Activos no corrientes mantenidos para la venta y activos y pasivos asociados</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_580" model="account.account.template">
+            <field name="code">580</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_58"/>
+            <field name="type">view</field>
+            <field name="name">Inmovilizado</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_580_child" model="account.account.template">
+            <field name="code">580</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_580"/>
+            <field name="type">other</field>
+            <field name="name">Inmovilizado</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_581" model="account.account.template">
+            <field name="code">581</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_58"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones con personas y entidades vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_581_child" model="account.account.template">
+            <field name="code">581</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_581"/>
+            <field name="type">other</field>
+            <field name="name">Inversiones con personas y entidades vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_582" model="account.account.template">
+            <field name="code">582</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_58"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones financieras</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_582_child" model="account.account.template">
+            <field name="code">582</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_582"/>
+            <field name="type">other</field>
+            <field name="name">Inversiones financieras</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_583" model="account.account.template">
+            <field name="code">583</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_58"/>
+            <field name="type">view</field>
+            <field name="name">Existencias, deudores comerciales y otras cuentas a cobrar</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_583_child" model="account.account.template">
+            <field name="code">583</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_583"/>
+            <field name="type">other</field>
+            <field name="name">Existencias, deudores comerciales y otras cuentas a cobrar</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_584" model="account.account.template">
+            <field name="code">584</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_58"/>
+            <field name="type">view</field>
+            <field name="name">Otros activos</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_584_child" model="account.account.template">
+            <field name="code">584</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_584"/>
+            <field name="type">other</field>
+            <field name="name">Otros activos</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_585" model="account.account.template">
+            <field name="code">585</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_58"/>
+            <field name="type">view</field>
+            <field name="name">Provisiones</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_585_child" model="account.account.template">
+            <field name="code">585</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_585"/>
+            <field name="type">other</field>
+            <field name="name">Provisiones</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_586" model="account.account.template">
+            <field name="code">586</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_58"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con características especiales</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_586_child" model="account.account.template">
+            <field name="code">586</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_586"/>
+            <field name="type">other</field>
+            <field name="name">Deudas con características especiales</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_587" model="account.account.template">
+            <field name="code">587</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_58"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con personas y entidades vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_587_child" model="account.account.template">
+            <field name="code">587</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_587"/>
+            <field name="type">other</field>
+            <field name="name">Deudas con personas y entidades vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_588" model="account.account.template">
+            <field name="code">588</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_58"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores comerciales y otras cuentas a pagar</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_588_child" model="account.account.template">
+            <field name="code">588</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_588"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores comerciales y otras cuentas a pagar</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_589" model="account.account.template">
+            <field name="code">589</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_58"/>
+            <field name="type">view</field>
+            <field name="name">Otros pasivos</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_589_child" model="account.account.template">
+            <field name="code">589</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_589"/>
+            <field name="type">other</field>
+            <field name="name">Otros pasivos</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_599" model="account.account.template">
+            <field name="code">599</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_59"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de activos no corrientes mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5990" model="account.account.template">
+            <field name="code">5990</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_599"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de inmovilizado no corriente mantenido para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5990_child" model="account.account.template">
+            <field name="code">5990</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_5990"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de inmovilizado no corriente mantenido para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5991" model="account.account.template">
+            <field name="code">5991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_599"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5991_child" model="account.account.template">
+            <field name="code">5991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_5991"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5992" model="account.account.template">
+            <field name="code">5992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_599"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5992_child" model="account.account.template">
+            <field name="code">5992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_5992"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5993" model="account.account.template">
+            <field name="code">5993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_599"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5993_child" model="account.account.template">
+            <field name="code">5993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_5993"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5994" model="account.account.template">
+            <field name="code">5994</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_599"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de otros activos mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_5994_child" model="account.account.template">
+            <field name="code">5994</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_5994"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de otros activos mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_643" model="account.account.template">
+            <field name="code">643</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_64"/>
+            <field name="type">view</field>
+            <field name="name">Retribuciones mediante sistemas de aportación definida</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_643_child" model="account.account.template">
+            <field name="code">643</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_643"/>
+            <field name="type">other</field>
+            <field name="name">Retribuciones mediante sistemas de aportación definida</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_644" model="account.account.template">
+            <field name="code">644</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_64"/>
+            <field name="type">view</field>
+            <field name="name">Retribuciones mediante sistemas de prestación definida</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6440" model="account.account.template">
+            <field name="code">6440</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_644"/>
+            <field name="type">view</field>
+            <field name="name">Contribuciones anuales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6440_child" model="account.account.template">
+            <field name="code">6440</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_6440"/>
+            <field name="type">other</field>
+            <field name="name">Contribuciones anuales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6442" model="account.account.template">
+            <field name="code">6442</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_644"/>
+            <field name="type">view</field>
+            <field name="name">Otros costes</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6442_child" model="account.account.template">
+            <field name="code">6442</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_6442"/>
+            <field name="type">other</field>
+            <field name="name">Otros costes</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_645" model="account.account.template">
+            <field name="code">645</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_64"/>
+            <field name="type">view</field>
+            <field name="name">Retribuciones al personal mediante instrumentos de patrimonio</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6450" model="account.account.template">
+            <field name="code">6450</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_645"/>
+            <field name="type">view</field>
+            <field name="name">Retribuciones al personal liquidados con instrumentos de patrimonio</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6450_child" model="account.account.template">
+            <field name="code">6450</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_6450"/>
+            <field name="type">other</field>
+            <field name="name">Retribuciones al personal liquidados con instrumentos de patrimonio</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6457" model="account.account.template">
+            <field name="code">6457</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_645"/>
+            <field name="type">view</field>
+            <field name="name">Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6457_child" model="account.account.template">
+            <field name="code">6457</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_6457"/>
+            <field name="type">other</field>
+            <field name="name">Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_65" model="account.account.template">
+            <field name="code">65</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_6"/>
+            <field name="type">view</field>
+            <field name="name">Otros gastos de gestión</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_650" model="account.account.template">
+            <field name="code">650</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_65"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos comerciales incobrables</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_650_child" model="account.account.template">
+            <field name="code">650</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_650"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos comerciales incobrables</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_651" model="account.account.template">
+            <field name="code">651</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_65"/>
+            <field name="type">view</field>
+            <field name="name">Resultados de operaciones en común</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6510" model="account.account.template">
+            <field name="code">6510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_651"/>
+            <field name="type">view</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6510_child" model="account.account.template">
+            <field name="code">6510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_6510"/>
+            <field name="type">other</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6511" model="account.account.template">
+            <field name="code">6511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_651"/>
+            <field name="type">view</field>
+            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6511_child" model="account.account.template">
+            <field name="code">6511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_6511"/>
+            <field name="type">other</field>
+            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_659" model="account.account.template">
+            <field name="code">659</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_65"/>
+            <field name="type">view</field>
+            <field name="name">Otras pérdidas en gestión corriente</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_659_child" model="account.account.template">
+            <field name="code">659</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_659"/>
+            <field name="type">other</field>
+            <field name="name">Otras pérdidas en gestión corriente</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6630" model="account.account.template">
+            <field name="code">6630</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_663"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de cartera de negociación</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6630_child" model="account.account.template">
+            <field name="code">6630</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_6630"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de cartera de negociación</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6631" model="account.account.template">
+            <field name="code">6631</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_663"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de designados por la empresa</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6631_child" model="account.account.template">
+            <field name="code">6631</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_6631"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de designados por la empresa</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6632" model="account.account.template">
+            <field name="code">6632</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_663"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de disponibles para la venta</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6632_child" model="account.account.template">
+            <field name="code">6632</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_6632"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de disponibles para la venta</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6633" model="account.account.template">
+            <field name="code">6633</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_663"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de instrumentos de cobertura</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_6633_child" model="account.account.template">
+            <field name="code">6633</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_6633"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de instrumentos de cobertura</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_671" model="account.account.template">
+            <field name="code">671</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_67"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_671_child" model="account.account.template">
+            <field name="code">671</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_671"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_691" model="account.account.template">
+            <field name="code">691</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_691_child" model="account.account.template">
+            <field name="code">691</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_691"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_694" model="account.account.template">
+            <field name="code">694</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_694_child" model="account.account.template">
+            <field name="code">694</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_694"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7630" model="account.account.template">
+            <field name="code">7630</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_763"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios de cartera de negociación</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7630_child" model="account.account.template">
+            <field name="code">7630</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_7630"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios de cartera de negociación</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7631" model="account.account.template">
+            <field name="code">7631</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_763"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios de designados por la empresa</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7631_child" model="account.account.template">
+            <field name="code">7631</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_7631"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios de designados por la empresa</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7632" model="account.account.template">
+            <field name="code">7632</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_763"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios de disponibles para la venta</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7632_child" model="account.account.template">
+            <field name="code">7632</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_7632"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios de disponibles para la venta</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7633" model="account.account.template">
+            <field name="code">7633</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_763"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios de instrumentos de cobertura</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7633_child" model="account.account.template">
+            <field name="code">7633</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_7633"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios de instrumentos de cobertura</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_767" model="account.account.template">
+            <field name="code">767</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_76"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_767_child" model="account.account.template">
+            <field name="code">767</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_767"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_774" model="account.account.template">
+            <field name="code">774</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_77"/>
+            <field name="type">view</field>
+            <field name="name">Diferencia negativa en combinaciones de negocios</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_774_child" model="account.account.template">
+            <field name="code">774</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_774"/>
+            <field name="type">other</field>
+            <field name="name">Diferencia negativa en combinaciones de negocios</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_791" model="account.account.template">
+            <field name="code">791</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_791_child" model="account.account.template">
+            <field name="code">791</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_791"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_794" model="account.account.template">
+            <field name="code">794</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_794_child" model="account.account.template">
+            <field name="code">794</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_794"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7950" model="account.account.template">
+            <field name="code">7950</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_795"/>
+            <field name="type">view</field>
+            <field name="name">Exceso de provisión por retribuciones al personal</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7950_child" model="account.account.template">
+            <field name="code">7950</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_7950"/>
+            <field name="type">other</field>
+            <field name="name">Exceso de provisión por retribuciones al personal</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7956" model="account.account.template">
+            <field name="code">7956</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_795"/>
+            <field name="type">view</field>
+            <field name="name">Exceso de provisión para reestructuraciones</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7956_child" model="account.account.template">
+            <field name="code">7956</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_7956"/>
+            <field name="type">other</field>
+            <field name="name">Exceso de provisión para reestructuraciones</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7957" model="account.account.template">
+            <field name="code">7957</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_795"/>
+            <field name="type">view</field>
+            <field name="name">Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_7957_child" model="account.account.template">
+            <field name="code">7957</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_7957"/>
+            <field name="type">other</field>
+            <field name="name">Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_8" model="account.account.template">
+            <field name="code">8</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_0"/>
+            <field name="type">view</field>
+            <field name="name">Gastos imputados al patrimonio neto</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_80" model="account.account.template">
+            <field name="code">80</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_8"/>
+            <field name="type">view</field>
+            <field name="name">Gastos financieros por valoración de activos y pasivos</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_800" model="account.account.template">
+            <field name="code">800</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_80"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas en activos financieros disponibles para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_800_child" model="account.account.template">
+            <field name="code">800</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_800"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas en activos financieros disponibles para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_802" model="account.account.template">
+            <field name="code">802</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_80"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de beneficios en activos financieros disponibles para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_802_child" model="account.account.template">
+            <field name="code">802</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_802"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de beneficios en activos financieros disponibles para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_81" model="account.account.template">
+            <field name="code">81</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_8"/>
+            <field name="type">view</field>
+            <field name="name">Gastos en operaciones de cobertura</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_810" model="account.account.template">
+            <field name="code">810</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_81"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por coberturas de flujos de efectivo</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_810_child" model="account.account.template">
+            <field name="code">810</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_810"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por coberturas de flujos de efectivo</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_811" model="account.account.template">
+            <field name="code">811</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_81"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por coberturas de inversiones netas en un negocio en el extranjero</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_811_child" model="account.account.template">
+            <field name="code">811</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_811"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por coberturas de inversiones netas en un negocio en el extranjero</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_812" model="account.account.template">
+            <field name="code">812</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_81"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de beneficios por coberturas de flujos de efectivo</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_812_child" model="account.account.template">
+            <field name="code">812</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_812"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de beneficios por coberturas de flujos de efectivo</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_813" model="account.account.template">
+            <field name="code">813</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_81"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_813_child" model="account.account.template">
+            <field name="code">813</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_813"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_82" model="account.account.template">
+            <field name="code">82</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_8"/>
+            <field name="type">view</field>
+            <field name="name">Gastos por diferencias de conversión</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_820" model="account.account.template">
+            <field name="code">820</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_82"/>
+            <field name="type">view</field>
+            <field name="name">Diferencias de conversión negativas</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_820_child" model="account.account.template">
+            <field name="code">820</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_820"/>
+            <field name="type">other</field>
+            <field name="name">Diferencias de conversión negativas</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_821" model="account.account.template">
+            <field name="code">821</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_82"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de diferencias de conversión positivas</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_821_child" model="account.account.template">
+            <field name="code">821</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_821"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de diferencias de conversión positivas</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_83" model="account.account.template">
+            <field name="code">83</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_8"/>
+            <field name="type">view</field>
+            <field name="name">Impuesto sobre beneficios</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_830" model="account.account.template">
+            <field name="code">830</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_83"/>
+            <field name="type">view</field>
+            <field name="name">Impuesto sobre beneficios</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_8300" model="account.account.template">
+            <field name="code">8300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_830"/>
+            <field name="type">view</field>
+            <field name="name">Impuesto corriente</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_8300_child" model="account.account.template">
+            <field name="code">8300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_8300"/>
+            <field name="type">other</field>
+            <field name="name">Impuesto corriente</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_8301" model="account.account.template">
+            <field name="code">8301</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_830"/>
+            <field name="type">view</field>
+            <field name="name">Impuesto diferido</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_8301_child" model="account.account.template">
+            <field name="code">8301</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_8301"/>
+            <field name="type">other</field>
+            <field name="name">Impuesto diferido</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_833" model="account.account.template">
+            <field name="code">833</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_83"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_833_child" model="account.account.template">
+            <field name="code">833</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_833"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_834" model="account.account.template">
+            <field name="code">834</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_83"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos fiscales por diferencias permanentes</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_834_child" model="account.account.template">
+            <field name="code">834</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_834"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos fiscales por diferencias permanentes</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_835" model="account.account.template">
+            <field name="code">835</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_83"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos fiscales por deducciones y bonificaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_835_child" model="account.account.template">
+            <field name="code">835</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_835"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos fiscales por deducciones y bonificaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_836" model="account.account.template">
+            <field name="code">836</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_83"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de diferencias permanentes</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_836_child" model="account.account.template">
+            <field name="code">836</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_836"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de diferencias permanentes</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_837" model="account.account.template">
+            <field name="code">837</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_83"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de deducciones y bonificaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_837_child" model="account.account.template">
+            <field name="code">837</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_837"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de deducciones y bonificaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_838" model="account.account.template">
+            <field name="code">838</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_83"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_838_child" model="account.account.template">
+            <field name="code">838</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_838"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_84" model="account.account.template">
+            <field name="code">84</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_8"/>
+            <field name="type">view</field>
+            <field name="name">Transferencias de subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_840" model="account.account.template">
+            <field name="code">840</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_84"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de subvenciones oficiales de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_840_child" model="account.account.template">
+            <field name="code">840</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_840"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de subvenciones oficiales de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_841" model="account.account.template">
+            <field name="code">841</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_84"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de donaciones y legados de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_841_child" model="account.account.template">
+            <field name="code">841</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_841"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de donaciones y legados de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_842" model="account.account.template">
+            <field name="code">842</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_84"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de otras subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_842_child" model="account.account.template">
+            <field name="code">842</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_842"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de otras subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_85" model="account.account.template">
+            <field name="code">85</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_8"/>
+            <field name="type">view</field>
+            <field name="name">Gastos por pérdidas actuariales y ajustes en los activos por retribuciones a largo plazo de prestación definida</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_850" model="account.account.template">
+            <field name="code">850</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_85"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas actuariales</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_850_child" model="account.account.template">
+            <field name="code">850</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_850"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas actuariales</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_851" model="account.account.template">
+            <field name="code">851</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_85"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes negativos en activos por retribuciones a largo plazo de prestación definida</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_851_child" model="account.account.template">
+            <field name="code">851</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_851"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes negativos en activos por retribuciones a largo plazo de prestación definida</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_86" model="account.account.template">
+            <field name="code">86</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_8"/>
+            <field name="type">view</field>
+            <field name="name">Gastos por activos no corrientes en venta</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_860" model="account.account.template">
+            <field name="code">860</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_86"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_860_child" model="account.account.template">
+            <field name="code">860</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_860"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_862" model="account.account.template">
+            <field name="code">862</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_86"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_862_child" model="account.account.template">
+            <field name="code">862</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_862"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_89" model="account.account.template">
+            <field name="code">89</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_8"/>
+            <field name="type">view</field>
+            <field name="name">Gastos de participaciones en empresas del grupo o asociadas con ajustes valorativos positivos previos</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_891" model="account.account.template">
+            <field name="code">891</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_89"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de participaciones en el patrimonio, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_891_child" model="account.account.template">
+            <field name="code">891</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_891"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de participaciones en el patrimonio, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_892" model="account.account.template">
+            <field name="code">892</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_89"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de participaciones en el patrimonio, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_892_child" model="account.account.template">
+            <field name="code">892</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_892"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de participaciones en el patrimonio, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_gastos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_9" model="account.account.template">
+            <field name="code">9</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_0"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos imputados al patrimonio neto</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_90" model="account.account.template">
+            <field name="code">90</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_9"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos financieros por valoración de activos y pasivos</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_900" model="account.account.template">
+            <field name="code">900</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_90"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios en activos financieros disponibles para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_900_child" model="account.account.template">
+            <field name="code">900</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_900"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios en activos financieros disponibles para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_902" model="account.account.template">
+            <field name="code">902</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_90"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de pérdidas en activos financieros disponibles para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_902_child" model="account.account.template">
+            <field name="code">902</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_902"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de pérdidas en activos financieros disponibles para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_91" model="account.account.template">
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_9"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos en operaciones de cobertura</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_910" model="account.account.template">
+            <field name="code">910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_91"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios por coberturas de flujos de efectivo</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_910_child" model="account.account.template">
+            <field name="code">910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_910"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios por coberturas de flujos de efectivo</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_911" model="account.account.template">
+            <field name="code">911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_91"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios por coberturas de inversiones netas en un negocio en el extranjero</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_911_child" model="account.account.template">
+            <field name="code">911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_911"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios por coberturas de inversiones netas en un negocio en el extranjero</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_912" model="account.account.template">
+            <field name="code">912</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_91"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de pérdidas por coberturas de flujos de efectivo</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_912_child" model="account.account.template">
+            <field name="code">912</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_912"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de pérdidas por coberturas de flujos de efectivo</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_913" model="account.account.template">
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_91"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de pérdidas por coberturas de inversiones netas en un negocio en el extranjero</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_913"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de pérdidas por coberturas de inversiones netas en un negocio en el extranjero</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_92" model="account.account.template">
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_9"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos por diferencias de conversión</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_920" model="account.account.template">
+            <field name="code">920</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_92"/>
+            <field name="type">view</field>
+            <field name="name">Diferencias de conversión positivas</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
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+            <field name="code">920</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_920"/>
+            <field name="type">other</field>
+            <field name="name">Diferencias de conversión positivas</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_921" model="account.account.template">
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_92"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de diferencias de conversión negativas</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_921"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de diferencias de conversión negativas</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_94" model="account.account.template">
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_9"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos por subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_940" model="account.account.template">
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_94"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de subvenciones oficiales de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_940_child" model="account.account.template">
+            <field name="code">940</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_940"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de subvenciones oficiales de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_941" model="account.account.template">
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_94"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de donaciones y legados de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
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+            <field name="code">941</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_941"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de donaciones y legados de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_942" model="account.account.template">
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+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_94"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de otras subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_942_child" model="account.account.template">
+            <field name="code">942</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_942"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos de otras subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_95" model="account.account.template">
+            <field name="code">95</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_9"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos por ganancias actuariales y ajustes en los activos por retribuciones a largo plazo de prestación definida</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_950" model="account.account.template">
+            <field name="code">950</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_95"/>
+            <field name="type">view</field>
+            <field name="name">Ganancias actuariales</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_950_child" model="account.account.template">
+            <field name="code">950</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_950"/>
+            <field name="type">other</field>
+            <field name="name">Ganancias actuariales</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_951" model="account.account.template">
+            <field name="code">951</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_95"/>
+            <field name="type">view</field>
+            <field name="name">Ajustes positivos en activos por retribuciones a largo plazo de prestación definida</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_951_child" model="account.account.template">
+            <field name="code">951</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_951"/>
+            <field name="type">other</field>
+            <field name="name">Ajustes positivos en activos por retribuciones a largo plazo de prestación definida</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_96" model="account.account.template">
+            <field name="code">96</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_9"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos por activos no corrientes en venta</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_960" model="account.account.template">
+            <field name="code">960</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_96"/>
+            <field name="type">view</field>
+            <field name="name">Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_960_child" model="account.account.template">
+            <field name="code">960</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_960"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_962" model="account.account.template">
+            <field name="code">962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_96"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_962_child" model="account.account.template">
+            <field name="code">962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_962"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_99" model="account.account.template">
+            <field name="code">99</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_9"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de participaciones en empresas del grupo o asociadas con ajustes valorativos negativos previos</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_991" model="account.account.template">
+            <field name="code">991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_99"/>
+            <field name="type">view</field>
+            <field name="name">Recuperación de ajustes valorativos negativos previos, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_991_child" model="account.account.template">
+            <field name="code">991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_991"/>
+            <field name="type">other</field>
+            <field name="name">Recuperación de ajustes valorativos negativos previos, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_992" model="account.account.template">
+            <field name="code">992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_99"/>
+            <field name="type">view</field>
+            <field name="name">Recuperación de ajustes valorativos negativos previos, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_992_child" model="account.account.template">
+            <field name="code">992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_992"/>
+            <field name="type">other</field>
+            <field name="name">Recuperación de ajustes valorativos negativos previos, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_993" model="account.account.template">
+            <field name="code">993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_99"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_993_child" model="account.account.template">
+            <field name="code">993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_993"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_994" model="account.account.template">
+            <field name="code">994</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_99"/>
+            <field name="type">view</field>
+            <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+        <record id="pgc_full_994_child" model="account.account.template">
+            <field name="code">994</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_full_994"/>
+            <field name="type">other</field>
+            <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_ingresos_neto"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_full"/>
+        </record>
+    </data>
+</openerp>
diff --git a/addons/l10n_es/account_account_pymes.xml b/addons/l10n_es/account_account_pymes.xml
new file mode 100644
index 00000000000..6ea20d160f5
--- /dev/null
+++ b/addons/l10n_es/account_account_pymes.xml
@@ -0,0 +1,695 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+
+    <!--
+          Cuentas que sólo están en el PGC PYMEs:
+            (2935), (296);
+            (5935), (596);
+            (663);
+            (7962), (7963);
+
+        Cuentas que tienen un nombre distinto en el plan de asociaciones:
+            (100), (103), (104), (1040), (1044), (12), (130);
+            (240), (249);
+            (490);
+            (65), (671), (691), (694);
+            (791), (794);
+
+        (2013-10-07)
+        Pedro M. Baeza - pedro.baeza@serviciosbaeza.com
+        Serv. Tecnol. Avanzados - http://www.serviciosbaeza.com
+        Refactorización general
+
+    -->
+
+    <data noupdate="0">
+
+        <record id="pgc_pymes_100" model="account.account.template">
+            <field name="code">100</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_100_child" model="account.account.template">
+            <field name="code">100</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_100"/>
+            <field name="type">other</field>
+            <field name="name">Capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_103" model="account.account.template">
+            <field name="code">103</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Socios por desembolsos no exigidos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_1030" model="account.account.template">
+            <field name="code">1030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_103"/>
+            <field name="type">view</field>
+            <field name="name">Socios por desembolsos no exigidos, capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_1030_child" model="account.account.template">
+            <field name="code">1030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_1030"/>
+            <field name="type">other</field>
+            <field name="name">Socios por desembolsos no exigidos, capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_1034" model="account.account.template">
+            <field name="code">1034</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_103"/>
+            <field name="type">view</field>
+            <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_1034_child" model="account.account.template">
+            <field name="code">1034</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_1034"/>
+            <field name="type">other</field>
+            <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_104" model="account.account.template">
+            <field name="code">104</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Socios por aportaciones no dinerarias pendientes</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_1040" model="account.account.template">
+            <field name="code">1040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_104"/>
+            <field name="type">view</field>
+            <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_1040_child" model="account.account.template">
+            <field name="code">1040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_1040"/>
+            <field name="type">other</field>
+            <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_1044" model="account.account.template">
+            <field name="code">1044</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_104"/>
+            <field name="type">view</field>
+            <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_1044_child" model="account.account.template">
+            <field name="code">1044</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_1044"/>
+            <field name="type">other</field>
+            <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_12" model="account.account.template">
+            <field name="code">12</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Resultados pendientes de aplicación</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_120" model="account.account.template">
+            <field name="code">120</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_12"/>
+            <field name="type">view</field>
+            <field name="name">Remanente</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_120_child" model="account.account.template">
+            <field name="code">120</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_120"/>
+            <field name="type">other</field>
+            <field name="name">Remanente</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_121" model="account.account.template">
+            <field name="code">121</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_12"/>
+            <field name="type">view</field>
+            <field name="name">Resultados negativos de ejercicios anteriores</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_121_child" model="account.account.template">
+            <field name="code">121</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_121"/>
+            <field name="type">other</field>
+            <field name="name">Resultados negativos de ejercicios anteriores</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_129" model="account.account.template">
+            <field name="code">129</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_12"/>
+            <field name="type">view</field>
+            <field name="name">Resultado del ejercicio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_129_child" model="account.account.template">
+            <field name="code">129</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_129"/>
+            <field name="type">other</field>
+            <field name="name">Resultado del ejercicio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_130_child" model="account.account.template">
+            <field name="code">130</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_130"/>
+            <field name="type">other</field>
+            <field name="name">Subvenciones oficiales de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_132_child" model="account.account.template">
+            <field name="code">132</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_132"/>
+            <field name="type">other</field>
+            <field name="name">Otras subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_240" model="account.account.template">
+            <field name="code">240</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_24"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones en partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2403" model="account.account.template">
+            <field name="code">2403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_240"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones en empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2403_child" model="account.account.template">
+            <field name="code">2403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_2403"/>
+            <field name="type">other</field>
+            <field name="name">Participaciones en empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2404" model="account.account.template">
+            <field name="code">2404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_240"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones en empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2404_child" model="account.account.template">
+            <field name="code">2404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_2404"/>
+            <field name="type">other</field>
+            <field name="name">Participaciones en empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2405" model="account.account.template">
+            <field name="code">2405</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_240"/>
+            <field name="type">view</field>
+            <field name="name">Participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2405_child" model="account.account.template">
+            <field name="code">2405</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_2405"/>
+            <field name="type">other</field>
+            <field name="name">Participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_249" model="account.account.template">
+            <field name="code">249</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_24"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2493" model="account.account.template">
+            <field name="code">2493</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_249"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2493_child" model="account.account.template">
+            <field name="code">2493</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_2493"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2494" model="account.account.template">
+            <field name="code">2494</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_249"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2494_child" model="account.account.template">
+            <field name="code">2494</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_2494"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2495" model="account.account.template">
+            <field name="code">2495</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_249"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2495_child" model="account.account.template">
+            <field name="code">2495</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_2495"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_255_child" model="account.account.template">
+            <field name="code">255</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_255"/>
+            <field name="type">other</field>
+            <field name="name">Activos por derivados financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2935" model="account.account.template">
+            <field name="code">2935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_293"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_2935_child" model="account.account.template">
+            <field name="code">2935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_2935"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_296" model="account.account.template">
+            <field name="code">296</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_296_child" model="account.account.template">
+            <field name="code">296</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_296"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pyme_490" model="account.account.template">
+            <field name="code">490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_49"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pyme_490_child" model="account.account.template">
+            <field name="code">490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pyme_490"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pyme_551" model="account.account.template">
+            <field name="code">551</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_55"/>
+            <field name="type">view</field>
+            <field name="name">Cuenta corriente con socios y administradores</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pyme_551_child" model="account.account.template">
+            <field name="code">551</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pyme_551"/>
+            <field name="type">other</field>
+            <field name="name">Cuenta corriente con socios y administradores</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_5935" model="account.account.template">
+            <field name="code">5935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_593"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_5935_child" model="account.account.template">
+            <field name="code">5935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_5935"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_596" model="account.account.template">
+            <field name="code">596</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_59"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_596_child" model="account.account.template">
+            <field name="code">596</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_596"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_65" model="account.account.template">
+            <field name="code">65</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_6"/>
+            <field name="type">view</field>
+            <field name="name">Otros gastos de gestión</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_650" model="account.account.template">
+            <field name="code">650</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_65"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos comerciales incobrables</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_650_child" model="account.account.template">
+            <field name="code">650</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_650"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos comerciales incobrables</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_651" model="account.account.template">
+            <field name="code">651</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_65"/>
+            <field name="type">view</field>
+            <field name="name">Resultados de operaciones en común</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_6510" model="account.account.template">
+            <field name="code">6510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_651"/>
+            <field name="type">view</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_6510_child" model="account.account.template">
+            <field name="code">6510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_6510"/>
+            <field name="type">other</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_6511" model="account.account.template">
+            <field name="code">6511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_651"/>
+            <field name="type">view</field>
+            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_6511_child" model="account.account.template">
+            <field name="code">6511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_6511"/>
+            <field name="type">other</field>
+            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_659" model="account.account.template">
+            <field name="code">659</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_65"/>
+            <field name="type">view</field>
+            <field name="name">Otras pérdidas en gestión corriente</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_659_child" model="account.account.template">
+            <field name="code">659</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_659"/>
+            <field name="type">other</field>
+            <field name="name">Otras pérdidas en gestión corriente</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_663_child" model="account.account.template">
+            <field name="code">663</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_663"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por valoración de instrumentos financieros por su valor razonable</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_671" model="account.account.template">
+            <field name="code">671</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_67"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_671_child" model="account.account.template">
+            <field name="code">671</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_671"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_691" model="account.account.template">
+            <field name="code">691</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_691_child" model="account.account.template">
+            <field name="code">691</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_691"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_694" model="account.account.template">
+            <field name="code">694</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_694_child" model="account.account.template">
+            <field name="code">694</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_694"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_763_child" model="account.account.template">
+            <field name="code">763</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_763"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios por valoración de instrumentos financieros por su valor razonable</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_791" model="account.account.template">
+            <field name="code">791</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_791_child" model="account.account.template">
+            <field name="code">791</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_791"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_794" model="account.account.template">
+            <field name="code">794</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_794_child" model="account.account.template">
+            <field name="code">794</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_794"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_7962" model="account.account.template">
+            <field name="code">7962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_7962_child" model="account.account.template">
+            <field name="code">7962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_7962"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_7963" model="account.account.template">
+            <field name="code">7963</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+        <record id="pgc_pymes_7963_child" model="account.account.template">
+            <field name="code">7963</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_pymes_7963"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_pymes"/>
+        </record>
+
+    </data>
+</openerp>
diff --git a/addons/l10n_es/account_chart_assoc.xml b/addons/l10n_es/account_chart_assoc.xml
deleted file mode 100644
index 105be447ca8..00000000000
--- a/addons/l10n_es/account_chart_assoc.xml
+++ /dev/null
@@ -1,12427 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<openerp>
-    <data noupdate="0">
-
-      <!-- 
-      Plantilla del árbol de cuentas del Plan General Contable ASOCIACIONES 2008.
-
-      Basada en la plantilla del Plan General Contable 2008, Plan General Contable PYMES 2008
-      -->
-
-
-         <record id="pgc_assoc_0" model="account.account.template">
-            <field name="code">0</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref=""/>
-            <field name="type">view</field>
-            <field name="name">Plan General Contable ASOCIACIONES 2008</field>
-            <field name="user_type" ref="view"/>
-        </record>
-
-        <record id="pgc_assoc_1" model="account.account.template">
-            <field name="code">1</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_0"/>
-            <field name="type">view</field>
-            <field name="name">Financiación Básica</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_10" model="account.account.template">
-            <field name="code">10</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1"/>
-            <field name="type">view</field>
-            <field name="name">Capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-
-        <record id="pgc_assoc_100" model="account.account.template">
-            <field name="code">100</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_10"/>
-            <field name="type">view</field>
-            <field name="name">Dotación fundacional</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_100_child" model="account.account.template">
-            <field name="code">100</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_100"/>
-            <field name="type">other</field>
-            <field name="name">Dotación fundacional</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_101" model="account.account.template">
-            <field name="code">101</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_10"/>
-            <field name="type">view</field>
-            <field name="name">Fondo social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_101_child" model="account.account.template">
-            <field name="code">101</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_101"/>
-            <field name="type">other</field>
-            <field name="name">Fondo social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_102" model="account.account.template">
-            <field name="code">102</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_10"/>
-            <field name="type">view</field>
-            <field name="name">Capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_102_child" model="account.account.template">
-            <field name="code">102</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_102"/>
-            <field name="type">other</field>
-            <field name="name">Capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_103" model="account.account.template">
-            <field name="code">103</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_10"/>
-            <field name="type">view</field>
-            <field name="name">Fundadores/asociados por desembolsos no exigidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1030" model="account.account.template">
-            <field name="code">1030</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_103"/>
-            <field name="type">view</field>
-            <field name="name">Fundadores, parte no desembolsada en fundaciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1030_child" model="account.account.template">
-            <field name="code">1030</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1030"/>
-            <field name="type">other</field>
-            <field name="name"> Fundadores, parte no desembolsada en fundaciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1034" model="account.account.template">
-            <field name="code">1034</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_103"/>
-            <field name="type">view</field>
-            <field name="name">Asociados, parte no desembolsada en asociaciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1034_child" model="account.account.template">
-            <field name="code">1034</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1034"/>
-            <field name="type">other</field>
-            <field name="name">Asociados, parte no desembolsada en asociaciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_104" model="account.account.template">
-            <field name="code">104</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_10"/>
-            <field name="type">view</field>
-            <field name="name">Fundadores/asociados por aportaciones no dinerarias pendientes</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1040" model="account.account.template">
-            <field name="code">1040</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_104"/>
-            <field name="type">view</field>
-            <field name="name">Fundadores, por aportaciones no dinerarias pendientes, en fundaciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1040_child" model="account.account.template">
-            <field name="code">1040</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1040"/>
-            <field name="type">other</field>
-            <field name="name">Fundadores, por aportaciones no dinerarias pendientes, en fundaciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1044" model="account.account.template">
-            <field name="code">1044</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_104"/>
-            <field name="type">view</field>
-            <field name="name">Asociados, por aportaciones no dinerarias pendientes, en asociaciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1044_child" model="account.account.template">
-            <field name="code">1044</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1044"/>
-            <field name="type">other</field>
-            <field name="name">Asociados, por aportaciones no dinerarias pendientes, en asociaciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_108" model="account.account.template">
-            <field name="code">108</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_10"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_108_child" model="account.account.template">
-            <field name="code">108</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_108"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_109" model="account.account.template">
-            <field name="code">109</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_10"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones propias para reducción de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_109_child" model="account.account.template">
-            <field name="code">109</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_109"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones propias para reducción de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_11" model="account.account.template">
-            <field name="code">11</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1"/>
-            <field name="type">view</field>
-            <field name="name">Reservas y otros instrumentos de patrimonio</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_110" model="account.account.template">
-            <field name="code">110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_11"/>
-            <field name="type">view</field>
-            <field name="name">Prima de Emisión o asunción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_110_child" model="account.account.template">
-            <field name="code">110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_110"/>
-            <field name="type">other</field>
-            <field name="name">Prima de Emisión o asunción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_112" model="account.account.template">
-            <field name="code">112</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_11"/>
-            <field name="type">view</field>
-            <field name="name">Reserva Legal</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_112_child" model="account.account.template">
-            <field name="code">112</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_112"/>
-            <field name="type">other</field>
-            <field name="name">Reserva Legal</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_113" model="account.account.template">
-            <field name="code">113</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_11"/>
-            <field name="type">view</field>
-            <field name="name">Reservas voluntarias</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_113_child" model="account.account.template">
-            <field name="code">113</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_113"/>
-            <field name="type">other</field>
-            <field name="name">Reservas voluntarias</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_114" model="account.account.template">
-            <field name="code">114</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_11"/>
-            <field name="type">view</field>
-            <field name="name">Reservas especiales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1140" model="account.account.template">
-            <field name="code">1140</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_114"/>
-            <field name="type">view</field>
-            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1140_child" model="account.account.template">
-            <field name="code">1140</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1140"/>
-            <field name="type">other</field>
-            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1141" model="account.account.template">
-            <field name="code">1141</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_114"/>
-            <field name="type">view</field>
-            <field name="name">Reservas estatutarias</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1141_child" model="account.account.template">
-            <field name="code">1141</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1141"/>
-            <field name="type">other</field>
-            <field name="name">Reservas estatutarias</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1142" model="account.account.template">
-            <field name="code">1142</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_114"/>
-            <field name="type">view</field>
-            <field name="name">Reserva por capital amortizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1142_child" model="account.account.template">
-            <field name="code">1142</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1142"/>
-            <field name="type">other</field>
-            <field name="name">Reserva por capital amortizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1144" model="account.account.template">
-            <field name="code">1144</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_114"/>
-            <field name="type">view</field>
-            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1144_child" model="account.account.template">
-            <field name="code">1144</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1144"/>
-            <field name="type">other</field>
-            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_118" model="account.account.template">
-            <field name="code">118</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_11"/>
-            <field name="type">view</field>
-            <field name="name">Aportaciones de socios o propietarios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_118_child" model="account.account.template">
-            <field name="code">118</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_118"/>
-            <field name="type">other</field>
-            <field name="name">Aportaciones de socios o propietarios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_119" model="account.account.template">
-            <field name="code">119</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_11"/>
-            <field name="type">view</field>
-            <field name="name">Diferencias por ajuste del capital a euros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_119_child" model="account.account.template">
-            <field name="code">119</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_119"/>
-            <field name="type">other</field>
-            <field name="name">Diferencias por ajuste del capital a euros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_12" model="account.account.template">
-            <field name="code">12</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1"/>
-            <field name="type">view</field>
-            <field name="name">Excedentes pendientes de aplicación</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_120" model="account.account.template">
-            <field name="code">120</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_12"/>
-            <field name="type">view</field>
-            <field name="name">Remanente</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_120_child" model="account.account.template">
-            <field name="code">120</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_120"/>
-            <field name="type">other</field>
-            <field name="name">Remanente</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_121" model="account.account.template">
-            <field name="code">121</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_12"/>
-            <field name="type">view</field>
-            <field name="name">Excedentes negativos de ejercicios anteriores</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_121_child" model="account.account.template">
-            <field name="code">121</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_121"/>
-            <field name="type">other</field>
-            <field name="name">Excedentes negativos de ejercicios anteriores</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_129" model="account.account.template">
-            <field name="code">129</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_12"/>
-            <field name="type">view</field>
-            <field name="name">Excedente del ejercicio</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_129_child" model="account.account.template">
-            <field name="code">129</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_129"/>
-            <field name="type">other</field>
-            <field name="name">Excedente del ejercicio</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_13" model="account.account.template">
-            <field name="code">13</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones, donaciones y ajustes por cambio de valor</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_130" model="account.account.template">
-            <field name="code">130</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_13"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones oficiales de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1300" model="account.account.template">
-            <field name="code">1300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_130"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones del Estado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1300_child" model="account.account.template">
-            <field name="code">1300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1300"/>
-            <field name="type">other</field>
-            <field name="name">Subvenciones del Estado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1301" model="account.account.template">
-            <field name="code">1301</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_130"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones de otras Administraciones Públicas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1301_child" model="account.account.template">
-            <field name="code">1301</field>
-            <field name="reconcile" eval="False"/>    
-            <field name="parent_id" ref="pgc_assoc_1301"/>
-            <field name="type">other</field>
-            <field name="name">Subvenciones de otras Administraciones Públicas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_131" model="account.account.template">
-            <field name="code">131</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_13"/>
-            <field name="type">view</field>
-            <field name="name">Donaciones y legados de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_131_child" model="account.account.template">
-            <field name="code">131</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_131"/>
-            <field name="type">other</field>
-            <field name="name">Donaciones y legados de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_132" model="account.account.template">
-            <field name="code">132</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_13"/>
-            <field name="type">view</field>
-            <field name="name">Otras subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1320" model="account.account.template">
-            <field name="code">1320</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_132"/>
-            <field name="type">view</field>
-            <field name="name">Otras subvenciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1320_child" model="account.account.template">
-            <field name="code">1320</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1320"/>
-            <field name="type">other</field>
-            <field name="name">Otras subvenciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1321" model="account.account.template">
-            <field name="code">1321</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_132"/>
-            <field name="type">view</field>
-            <field name="name">Otras donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1321_child" model="account.account.template">
-            <field name="code">1321</field>
-            <field name="reconcile" eval="False"/>    
-            <field name="parent_id" ref="pgc_assoc_1321"/>
-            <field name="type">other</field>
-            <field name="name">Otras donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-
-        <record id="pgc_assoc_137" model="account.account.template">
-            <field name="code">137</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_13"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos fiscales a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1370" model="account.account.template">
-            <field name="code">1370</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_137"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1370_child" model="account.account.template">
-            <field name="code">1370</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1370"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1371" model="account.account.template">
-            <field name="code">1371</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_137"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1371_child" model="account.account.template">
-            <field name="code">1371</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1371"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_14" model="account.account.template">
-            <field name="code">14</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1"/>
-            <field name="type">view</field>
-            <field name="name">Provisiones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_141" model="account.account.template">
-            <field name="code">141</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_14"/>
-            <field name="type">view</field>
-            <field name="name">Provisión para impuestos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_141_child" model="account.account.template">
-            <field name="code">141</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_141"/>
-            <field name="type">other</field>
-            <field name="name">Provisión para impuestos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_142" model="account.account.template">
-            <field name="code">142</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_14"/>
-            <field name="type">view</field>
-            <field name="name">Provisión para otras responsabilidades</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_142_child" model="account.account.template">
-            <field name="code">142</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_142"/>
-            <field name="type">other</field>
-            <field name="name">Provisión para otras responsabilidades</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_143" model="account.account.template">
-            <field name="code">143</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_14"/>
-            <field name="type">view</field>
-            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_143_child" model="account.account.template">
-            <field name="code">143</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_143"/>
-            <field name="type">other</field>
-            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_145" model="account.account.template">
-            <field name="code">145</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_14"/>
-            <field name="type">view</field>
-            <field name="name">Provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_145_child" model="account.account.template">
-            <field name="code">145</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_145"/>
-            <field name="type">other</field>
-            <field name="name">Provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_15" model="account.account.template">
-            <field name="code">15</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con características especiales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_150" model="account.account.template">
-            <field name="code">150</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_15"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_150_child" model="account.account.template">
-            <field name="code">150</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_150"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_153" model="account.account.template">
-            <field name="code">153</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_15"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1533" model="account.account.template">
-            <field name="code">1533</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_153"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1533_child" model="account.account.template">
-            <field name="code">1533</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1533"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1534" model="account.account.template">
-            <field name="code">1534</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_153"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1534_child" model="account.account.template">
-            <field name="code">1534</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1534"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1535" model="account.account.template">
-            <field name="code">1535</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_153"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1535_child" model="account.account.template">
-            <field name="code">1535</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1535"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1536" model="account.account.template">
-            <field name="code">1536</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_153"/>
-            <field name="type">view</field>
-            <field name="name">Otros desembolsos no exigidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1536_child" model="account.account.template">
-            <field name="code">1536</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1536"/>
-            <field name="type">other</field>
-            <field name="name">Otros desembolsos no exigidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_154" model="account.account.template">
-            <field name="code">154</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_15"/>
-            <field name="type">view</field>
-            <field name="name">Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1543" model="account.account.template">
-            <field name="code">1543</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_154"/>
-            <field name="type">view</field>
-            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1543_child" model="account.account.template">
-            <field name="code">1543</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1543"/>
-            <field name="type">other</field>
-            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1544" model="account.account.template">
-            <field name="code">1544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_154"/>
-            <field name="type">view</field>
-            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1544_child" model="account.account.template">
-            <field name="code">1544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1544"/>
-            <field name="type">other</field>
-            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1545" model="account.account.template">
-            <field name="code">1545</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_154"/>
-            <field name="type">view</field>
-            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1545_child" model="account.account.template">
-            <field name="code">1545</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1545"/>
-            <field name="type">other</field>
-            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1546" model="account.account.template">
-            <field name="code">1546</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_154"/>
-            <field name="type">view</field>
-            <field name="name">Otras aportaciones no dinerarias pendientes</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1546_child" model="account.account.template">
-            <field name="code">1546</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1546"/>
-            <field name="type">other</field>
-            <field name="name">Otras aportaciones no dinerarias pendientes</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_16" model="account.account.template">
-            <field name="code">16</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_160" model="account.account.template">
-            <field name="code">160</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_16"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1603" model="account.account.template">
-            <field name="code">1603</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_160"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1603_child" model="account.account.template">
-            <field name="code">1603</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1603"/>
-            <field name="type">other</field>
-            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1604" model="account.account.template">
-            <field name="code">1604</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_160"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1604_child" model="account.account.template">
-            <field name="code">1604</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1604"/>
-            <field name="type">other</field>
-            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1605" model="account.account.template">
-            <field name="code">1605</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_160"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1605_child" model="account.account.template">
-            <field name="code">1605</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1605"/>
-            <field name="type">other</field>
-            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_161" model="account.account.template">
-            <field name="code">161</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_16"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado, partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1613" model="account.account.template">
-            <field name="code">1613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_161"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1613_child" model="account.account.template">
-            <field name="code">1613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1613"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1614" model="account.account.template">
-            <field name="code">1614</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_161"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1614_child" model="account.account.template">
-            <field name="code">1614</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1614"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1615" model="account.account.template">
-            <field name="code">1615</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_161"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1615_child" model="account.account.template">
-            <field name="code">1615</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1615"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_162" model="account.account.template">
-            <field name="code">162</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_16"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero, partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1623" model="account.account.template">
-            <field name="code">1623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_162"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1623_child" model="account.account.template">
-            <field name="code">1623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1623"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1624" model="account.account.template">
-            <field name="code">1624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_162"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1624_child" model="account.account.template">
-            <field name="code">1624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1624"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1625" model="account.account.template">
-            <field name="code">1625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_162"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1625_child" model="account.account.template">
-            <field name="code">1625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1625"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_163" model="account.account.template">
-            <field name="code">163</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_16"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas con partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1633" model="account.account.template">
-            <field name="code">1633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_163"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1633_child" model="account.account.template">
-            <field name="code">1633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1633"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1634" model="account.account.template">
-            <field name="code">1634</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_163"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1634_child" model="account.account.template">
-            <field name="code">1634</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1634"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1635" model="account.account.template">
-            <field name="code">1635</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_163"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas, con otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_1635_child" model="account.account.template">
-            <field name="code">1635</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1635"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas, con otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_17" model="account.account.template">
-            <field name="code">17</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1"/>
-            <field name="type">view</field>
-            <field name="name">Deudas por préstamos recibidos, empréstitos y otros conceptos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_170" model="account.account.template">
-            <field name="code">170</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_17"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con entidades de crédito</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_170_child" model="account.account.template">
-            <field name="code">170</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_170"/>
-            <field name="type">other</field>
-            <field name="name">Deudas con entidades de crédito</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_171" model="account.account.template">
-            <field name="code">171</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_17"/>
-            <field name="type">view</field>
-            <field name="name">Deudas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_171_child" model="account.account.template">
-            <field name="code">171</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_171"/>
-            <field name="type">other</field>
-            <field name="name">Deudas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_172" model="account.account.template">
-            <field name="code">172</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_17"/>
-            <field name="type">view</field>
-            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_172_child" model="account.account.template">
-            <field name="code">172</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_172"/>
-            <field name="type">other</field>
-            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_173" model="account.account.template">
-            <field name="code">173</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_17"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_173_child" model="account.account.template">
-            <field name="code">173</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_173"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_174" model="account.account.template">
-            <field name="code">174</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_17"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_174_child" model="account.account.template">
-            <field name="code">174</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_174"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_175" model="account.account.template">
-            <field name="code">175</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_17"/>
-            <field name="type">view</field>
-            <field name="name">Efectos a pagar</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_175_child" model="account.account.template">
-            <field name="code">175</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_175"/>
-            <field name="type">other</field>
-            <field name="name">Efectos a pagar</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_176" model="account.account.template">
-            <field name="code">176</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_17"/>
-            <field name="type">view</field>
-            <field name="name">Pasivos por derivados financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_176_child" model="account.account.template">
-            <field name="code">176</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_176"/>
-            <field name="type">other</field>
-            <field name="name">Pasivos por derivados financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_177" model="account.account.template">
-            <field name="code">177</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_17"/>
-            <field name="type">view</field>
-            <field name="name">Obligaciones y bonos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_177_child" model="account.account.template">
-            <field name="code">177</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_177"/>
-            <field name="type">other</field>
-            <field name="name">Obligaciones y bonos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_179" model="account.account.template">
-            <field name="code">179</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_17"/>
-            <field name="type">view</field>
-            <field name="name">Deudas representadas en otros valores negociables</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_179_child" model="account.account.template">
-            <field name="code">179</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_179"/>
-            <field name="type">other</field>
-            <field name="name">Deudas representadas en otros valores negociables</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_18" model="account.account.template">
-            <field name="code">18</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1"/>
-            <field name="type">view</field>
-            <field name="name">Pasivos por fianzas, garantías y otros conceptos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_180" model="account.account.template">
-            <field name="code">180</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_18"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas recibidas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_180_child" model="account.account.template">
-            <field name="code">180</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_180"/>
-            <field name="type">other</field>
-            <field name="name">Fianzas recibidas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_181" model="account.account.template">
-            <field name="code">181</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_18"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_181_child" model="account.account.template">
-            <field name="code">181</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_181"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_185" model="account.account.template">
-            <field name="code">185</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_18"/>
-            <field name="type">view</field>
-            <field name="name">Depósitos recibidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_185_child" model="account.account.template">
-            <field name="code">185</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_185"/>
-            <field name="type">other</field>
-            <field name="name">Depósitos recibidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_19" model="account.account.template">
-            <field name="code">19</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_1"/>
-            <field name="type">view</field>
-            <field name="name">Situaciones transitorias de financiación</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_190" model="account.account.template">
-            <field name="code">190</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_19"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones emitidas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_190_child" model="account.account.template">
-            <field name="code">190</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_190"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones emitidas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_192" model="account.account.template">
-            <field name="code">192</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_19"/>
-            <field name="type">view</field>
-            <field name="name">Suscriptores de acciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_192_child" model="account.account.template">
-            <field name="code">192</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_192"/>
-            <field name="type">other</field>
-            <field name="name">Suscriptores de acciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_194" model="account.account.template">
-            <field name="code">194</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_19"/>
-            <field name="type">view</field>
-            <field name="name">Capital emitido pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_194_child" model="account.account.template">
-            <field name="code">194</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_194"/>
-            <field name="type">other</field>
-            <field name="name">Capital emitido pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_195" model="account.account.template">
-            <field name="code">195</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_19"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_195_child" model="account.account.template">
-            <field name="code">195</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_195"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_197" model="account.account.template">
-            <field name="code">197</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_19"/>
-            <field name="type">view</field>
-            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_197_child" model="account.account.template">
-            <field name="code">197</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_197"/>
-            <field name="type">other</field>
-            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_199" model="account.account.template">
-            <field name="code">199</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_19"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_199_child" model="account.account.template">
-            <field name="code">199</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_199"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_assoc_2" model="account.account.template">
-            <field name="code">2</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_0"/>
-            <field name="type">view</field>
-            <field name="name">Activo no corriente</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_20" model="account.account.template">
-            <field name="code">20</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2"/>
-            <field name="type">view</field>
-            <field name="name">Inmovilizaciones intangibles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_200" model="account.account.template">
-            <field name="code">200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_20"/>
-            <field name="type">view</field>
-            <field name="name">Investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_200_child" model="account.account.template">
-            <field name="code">200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_200"/>
-            <field name="type">other</field>
-            <field name="name">Investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_201" model="account.account.template">
-            <field name="code">201</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_20"/>
-            <field name="type">view</field>
-            <field name="name">Desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_201_child" model="account.account.template">
-            <field name="code">201</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_201"/>
-            <field name="type">other</field>
-            <field name="name">Desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_202" model="account.account.template">
-            <field name="code">202</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_20"/>
-            <field name="type">view</field>
-            <field name="name">Concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_202_child" model="account.account.template">
-            <field name="code">202</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_202"/>
-            <field name="type">other</field>
-            <field name="name">Concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_203" model="account.account.template">
-            <field name="code">203</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_20"/>
-            <field name="type">view</field>
-            <field name="name">Propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_203_child" model="account.account.template">
-            <field name="code">203</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_203"/>
-            <field name="type">other</field>
-            <field name="name">Propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_205" model="account.account.template">
-            <field name="code">205</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_20"/>
-            <field name="type">view</field>
-            <field name="name">Derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_205_child" model="account.account.template">
-            <field name="code">205</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_205"/>
-            <field name="type">other</field>
-            <field name="name">Derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_206" model="account.account.template">
-            <field name="code">206</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_20"/>
-            <field name="type">view</field>
-            <field name="name">Aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_206_child" model="account.account.template">
-            <field name="code">206</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_206"/>
-            <field name="type">other</field>
-            <field name="name">Aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_207" model="account.account.template">
-            <field name="code">207</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_20"/>
-            <field name="type">view</field>
-            <field name="name">Derechos sobre activos cedidos en uso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_207_child" model="account.account.template">
-            <field name="code">207</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_207"/>
-            <field name="type">other</field>
-            <field name="name">Derechos sobre activos cedidos en uso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_209" model="account.account.template">
-            <field name="code">209</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_20"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos para inmovilizaciones intangibles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_209_child" model="account.account.template">
-            <field name="code">209</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_209"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos para inmovilizaciones intangibles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_21" model="account.account.template">
-            <field name="code">21</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2"/>
-            <field name="type">view</field>
-            <field name="name">Inmovilizaciones materiales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_210" model="account.account.template">
-            <field name="code">210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_21"/>
-            <field name="type">view</field>
-            <field name="name">Terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_210_child" model="account.account.template">
-            <field name="code">210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_210"/>
-            <field name="type">other</field>
-            <field name="name">Terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_211" model="account.account.template">
-            <field name="code">211</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_21"/>
-            <field name="type">view</field>
-            <field name="name">Construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_211_child" model="account.account.template">
-            <field name="code">211</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_211"/>
-            <field name="type">other</field>
-            <field name="name">Construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_212" model="account.account.template">
-            <field name="code">212</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_21"/>
-            <field name="type">view</field>
-            <field name="name">Instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_212_child" model="account.account.template">
-            <field name="code">212</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_212"/>
-            <field name="type">other</field>
-            <field name="name">Instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_213" model="account.account.template">
-            <field name="code">213</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_21"/>
-            <field name="type">view</field>
-            <field name="name">Maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_213_child" model="account.account.template">
-            <field name="code">213</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_213"/>
-            <field name="type">other</field>
-            <field name="name">Maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_214" model="account.account.template">
-            <field name="code">214</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_21"/>
-            <field name="type">view</field>
-            <field name="name">Utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_214_child" model="account.account.template">
-            <field name="code">214</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_214"/>
-            <field name="type">other</field>
-            <field name="name">Utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_215" model="account.account.template">
-            <field name="code">215</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_21"/>
-            <field name="type">view</field>
-            <field name="name">Otras instalaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_215_child" model="account.account.template">
-            <field name="code">215</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_215"/>
-            <field name="type">other</field>
-            <field name="name">Otras instalaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_216" model="account.account.template">
-            <field name="code">216</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_21"/>
-            <field name="type">view</field>
-            <field name="name">Mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_216_child" model="account.account.template">
-            <field name="code">216</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_216"/>
-            <field name="type">other</field>
-            <field name="name">Mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_217" model="account.account.template">
-            <field name="code">217</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_21"/>
-            <field name="type">view</field>
-            <field name="name">Equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_217_child" model="account.account.template">
-            <field name="code">217</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_217"/>
-            <field name="type">other</field>
-            <field name="name">Equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_218" model="account.account.template">
-            <field name="code">218</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_21"/>
-            <field name="type">view</field>
-            <field name="name">Elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_218_child" model="account.account.template">
-            <field name="code">218</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_218"/>
-            <field name="type">other</field>
-            <field name="name">Elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_219" model="account.account.template">
-            <field name="code">219</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_21"/>
-            <field name="type">view</field>
-            <field name="name">Otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_219_child" model="account.account.template">
-            <field name="code">219</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_219"/>
-            <field name="type">other</field>
-            <field name="name">Otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_22" model="account.account.template">
-            <field name="code">22</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_220" model="account.account.template">
-            <field name="code">220</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_22"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones en terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_220_child" model="account.account.template">
-            <field name="code">220</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_220"/>
-            <field name="type">other</field>
-            <field name="name">Inversiones en terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_221" model="account.account.template">
-            <field name="code">221</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_22"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones en construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_221_child" model="account.account.template">
-            <field name="code">221</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_221"/>
-            <field name="type">other</field>
-            <field name="name">Inversiones en construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_23" model="account.account.template">
-            <field name="code">23</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2"/>
-            <field name="type">view</field>
-            <field name="name">Inmovilizaciones materiales en curso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_230" model="account.account.template">
-            <field name="code">230</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_23"/>
-            <field name="type">view</field>
-            <field name="name">Adaptación de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_230_child" model="account.account.template">
-            <field name="code">230</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_230"/>
-            <field name="type">other</field>
-            <field name="name">Adaptación de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_231" model="account.account.template">
-            <field name="code">231</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_23"/>
-            <field name="type">view</field>
-            <field name="name">Construcciones en curso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_231_child" model="account.account.template">
-            <field name="code">231</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_231"/>
-            <field name="type">other</field>
-            <field name="name">Construcciones en curso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_232" model="account.account.template">
-            <field name="code">232</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_23"/>
-            <field name="type">view</field>
-            <field name="name">Instalaciones técnicas en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_232_child" model="account.account.template">
-            <field name="code">232</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_232"/>
-            <field name="type">other</field>
-            <field name="name">Instalaciones técnicas en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_233" model="account.account.template">
-            <field name="code">233</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_23"/>
-            <field name="type">view</field>
-            <field name="name">Maquinaria en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_233_child" model="account.account.template">
-            <field name="code">233</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_233"/>
-            <field name="type">other</field>
-            <field name="name">Maquinaria en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_237" model="account.account.template">
-            <field name="code">237</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_23"/>
-            <field name="type">view</field>
-            <field name="name">Equipos para procesos de información en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_237_child" model="account.account.template">
-            <field name="code">237</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_237"/>
-            <field name="type">other</field>
-            <field name="name">Equipos para procesos de información en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_239" model="account.account.template">
-            <field name="code">239</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_23"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos para inmovilizaciones materiales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_239_child" model="account.account.template">
-            <field name="code">239</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_239"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos para inmovilizaciones materiales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_24" model="account.account.template">
-            <field name="code">24</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2"/>
-            <field name="type">view</field>
-            <field name="name">Bienes del patrimonio histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_240" model="account.account.template">
-            <field name="code">240</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_24"/>
-            <field name="type">view</field>
-            <field name="name">Bienes inmuebles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2400" model="account.account.template">
-            <field name="code">2400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_240"/>
-            <field name="type">view</field>
-            <field name="name">Monumentos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2400_child" model="account.account.template">
-            <field name="code">2400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2400"/>
-            <field name="type">other</field>
-            <field name="name">Monumentos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_2401" model="account.account.template">
-            <field name="code">2401</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_240"/>
-            <field name="type">view</field>
-            <field name="name">Jardines históricos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2401_child" model="account.account.template">
-            <field name="code">2401</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2401"/>
-            <field name="type">other</field>
-            <field name="name">Jardines históricos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_2402" model="account.account.template">
-            <field name="code">2402</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_240"/>
-            <field name="type">view</field>
-            <field name="name">Conjuntos históricos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2402_child" model="account.account.template">
-            <field name="code">2402</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2402"/>
-            <field name="type">other</field>
-            <field name="name">Conjuntos históricos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_2403" model="account.account.template">
-            <field name="code">2403</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_240"/>
-            <field name="type">view</field>
-            <field name="name">Sitios históricos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2403_child" model="account.account.template">
-            <field name="code">2403</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2403"/>
-            <field name="type">other</field>
-            <field name="name">Sitios históricos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2404" model="account.account.template">
-            <field name="code">2404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_240"/>
-            <field name="type">view</field>
-            <field name="name">Zonas arqueológicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2404_child" model="account.account.template">
-            <field name="code">2404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2404"/>
-            <field name="type">other</field>
-            <field name="name">Zonas arqueológicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2405" model="account.account.template">
-            <field name="code">2405</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_240"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2405_child" model="account.account.template">
-            <field name="code">2405</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2405"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_241" model="account.account.template">
-            <field name="code">241</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_24"/>
-            <field name="type">view</field>
-            <field name="name">Archivos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2413" model="account.account.template">
-            <field name="code">2413</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_241"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2413_child" model="account.account.template">
-            <field name="code">2413</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2413"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2414" model="account.account.template">
-            <field name="code">2414</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_241"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2414_child" model="account.account.template">
-            <field name="code">2414</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2414"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2415" model="account.account.template">
-            <field name="code">2415</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_241"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2415_child" model="account.account.template">
-            <field name="code">2415</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2415"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_242" model="account.account.template">
-            <field name="code">242</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_24"/>
-            <field name="type">view</field>
-            <field name="name">Bibliotecas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2423" model="account.account.template">
-            <field name="code">2423</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_242"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2423_child" model="account.account.template">
-            <field name="code">2423</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2423"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2424" model="account.account.template">
-            <field name="code">2424</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_242"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2424_child" model="account.account.template">
-            <field name="code">2424</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2424"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2425" model="account.account.template">
-            <field name="code">2425</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_242"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2425_child" model="account.account.template">
-            <field name="code">2425</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2425"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_243" model="account.account.template">
-            <field name="code">243</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_24"/>
-            <field name="type">view</field>
-            <field name="name">Museos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_243_child" model="account.account.template">
-            <field name="code">243</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_243"/>
-            <field name="type">other</field>
-            <field name="name">Museos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_244" model="account.account.template">
-            <field name="code">244</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_24"/>
-            <field name="type">view</field>
-            <field name="name">Bienes muebles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_244_child" model="account.account.template">
-            <field name="code">244</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_244"/>
-            <field name="type">other</field>
-            <field name="name">Bienes muebles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-
-        <record id="pgc_assoc_249" model="account.account.template">
-            <field name="code">249</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_24"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos sobre bienes del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-       <record id="pgc_assoc_2490" model="account.account.template">
-            <field name="code">2490</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_249"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos sobre bienes inmuebles del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2490_child" model="account.account.template">
-            <field name="code">2490</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2490"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos sobre bienes inmuebles del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-       <record id="pgc_assoc_2491" model="account.account.template">
-            <field name="code">2491</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_249"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos sobre archivos del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2491_child" model="account.account.template">
-            <field name="code">2491</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2491"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos sobre archivos del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-       <record id="pgc_assoc_2492" model="account.account.template">
-            <field name="code">2492</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_249"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos sobre bibliotecas del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2492_child" model="account.account.template">
-            <field name="code">2492</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2492"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos sobre bibliotecas del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-
-        <record id="pgc_assoc_2493" model="account.account.template">
-            <field name="code">2493</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_249"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos sobre museos del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2493_child" model="account.account.template">
-            <field name="code">2493</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2493"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos sobre museos del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_2494" model="account.account.template">
-            <field name="code">2494</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_249"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos sobre bienes muebles del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2494_child" model="account.account.template">
-            <field name="code">2494</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2494"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos sobre bienes muebles del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2495" model="account.account.template">
-            <field name="code">2495</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_249"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2495_child" model="account.account.template">
-            <field name="code">2495</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2495"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_25" model="account.account.template">
-            <field name="code">25</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2"/>
-            <field name="type">view</field>
-            <field name="name">Otras inversiones financieras</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_250" model="account.account.template">
-            <field name="code">250</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_25"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_250_child" model="account.account.template">
-            <field name="code">250</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_250"/>
-            <field name="type">other</field>
-            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_251" model="account.account.template">
-            <field name="code">251</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_25"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_251_child" model="account.account.template">
-            <field name="code">251</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_251"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_252" model="account.account.template">
-            <field name="code">252</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_25"/>
-            <field name="type">view</field>
-            <field name="name">Créditos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_252_child" model="account.account.template">
-            <field name="code">252</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_252"/>
-            <field name="type">other</field>
-            <field name="name">Créditos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_253" model="account.account.template">
-            <field name="code">253</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_25"/>
-            <field name="type">view</field>
-            <field name="name">Créditos por enajenación de inmovilizado</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_253_child" model="account.account.template">
-            <field name="code">253</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_253"/>
-            <field name="type">other</field>
-            <field name="name">Créditos por enajenación de inmovilizado</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_254" model="account.account.template">
-            <field name="code">254</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_25"/>
-            <field name="type">view</field>
-            <field name="name">Créditos al personal</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_254_child" model="account.account.template">
-            <field name="code">254</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_254"/>
-            <field name="type">other</field>
-            <field name="name">Créditos al personal</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_255" model="account.account.template">
-            <field name="code">255</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_25"/>
-            <field name="type">view</field>
-            <field name="name">Activos por derivados financieros</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_255_child" model="account.account.template">
-            <field name="code">255</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_255"/>
-            <field name="type">other</field>
-            <field name="name">Activos por derivados financieros</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_258" model="account.account.template">
-            <field name="code">258</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_25"/>
-            <field name="type">view</field>
-            <field name="name">Imposiciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_258_child" model="account.account.template">
-            <field name="code">258</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_258"/>
-            <field name="type">other</field>
-            <field name="name">Imposiciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_259" model="account.account.template">
-            <field name="code">259</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_25"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_259_child" model="account.account.template">
-            <field name="code">259</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_259"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_26" model="account.account.template">
-            <field name="code">26</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas y depósitos constituidos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_260" model="account.account.template">
-            <field name="code">260</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_26"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas constituidas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_260_child" model="account.account.template">
-            <field name="code">260</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_260"/>
-            <field name="type">other</field>
-            <field name="name">Fianzas constituidas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_265" model="account.account.template">
-            <field name="code">265</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_26"/>
-            <field name="type">view</field>
-            <field name="name">Depósitos constituidos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_265_child" model="account.account.template">
-            <field name="code">265</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_265"/>
-            <field name="type">other</field>
-            <field name="name">Depósitos constituidos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_28" model="account.account.template">
-            <field name="code">28</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada del inmovilizado y otras cuentas correctoras</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_280" model="account.account.template">
-            <field name="code">280</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_28"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada del inmovilizado intangible</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_2800" model="account.account.template">
-            <field name="code">2800</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2800_child" model="account.account.template">
-            <field name="code">2800</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2800"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-
-        <record id="pgc_assoc_2801" model="account.account.template">
-            <field name="code">2801</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2801_child" model="account.account.template">
-            <field name="code">2801</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2801"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2802" model="account.account.template">
-            <field name="code">2802</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2802_child" model="account.account.template">
-            <field name="code">2802</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2802"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2803" model="account.account.template">
-            <field name="code">2803</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2803_child" model="account.account.template">
-            <field name="code">2803</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2803"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2805" model="account.account.template">
-            <field name="code">2805</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2805_child" model="account.account.template">
-            <field name="code">2805</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2805"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_2806" model="account.account.template">
-            <field name="code">2806</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2806_child" model="account.account.template">
-            <field name="code">2806</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2806"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_2807" model="account.account.template">
-            <field name="code">2807</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de derechos sobre activos cedidos en uso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2807_child" model="account.account.template">
-            <field name="code">2807</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2807"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de derechos sobre activos cedidos en uso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-
-
-        <record id="pgc_assoc_281" model="account.account.template">
-            <field name="code">281</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_28"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada del inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2811" model="account.account.template">
-            <field name="code">2811</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2811_child" model="account.account.template">
-            <field name="code">2811</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2811"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2812" model="account.account.template">
-            <field name="code">2812</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2812_child" model="account.account.template">
-            <field name="code">2812</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2812"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2813" model="account.account.template">
-            <field name="code">2813</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2813_child" model="account.account.template">
-            <field name="code">2813</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2813"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2814" model="account.account.template">
-            <field name="code">2814</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2814_child" model="account.account.template">
-            <field name="code">2814</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2814"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2815" model="account.account.template">
-            <field name="code">2815</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de otras instaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2815_child" model="account.account.template">
-            <field name="code">2815</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2815"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de otras instaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2816" model="account.account.template">
-            <field name="code">2816</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2816_child" model="account.account.template">
-            <field name="code">2816</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2816"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2817" model="account.account.template">
-            <field name="code">2817</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2817_child" model="account.account.template">
-            <field name="code">2817</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2817"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2818" model="account.account.template">
-            <field name="code">2818</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2818_child" model="account.account.template">
-            <field name="code">2818</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2818"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2819" model="account.account.template">
-            <field name="code">2819</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2819_child" model="account.account.template">
-            <field name="code">2819</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2819"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_282" model="account.account.template">
-            <field name="code">282</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_28"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_282_child" model="account.account.template">
-            <field name="code">282</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_282"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_283" model="account.account.template">
-            <field name="code">283</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_28"/>
-            <field name="type">view</field>
-            <field name="name">Cesiones de uso sin contraprestación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2830" model="account.account.template">
-            <field name="code">2830</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_283"/>
-            <field name="type">view</field>
-            <field name="name">Cesiones de uso del inmovilizado intangible</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2830_child" model="account.account.template">
-            <field name="code">2830</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2830"/>
-            <field name="type">other</field>
-            <field name="name">Cesiones de uso del inmovilizado intangible</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-
-        <record id="pgc_assoc_2831" model="account.account.template">
-            <field name="code">2831</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_283"/>
-            <field name="type">view</field>
-            <field name="name">Cesiones de uso del inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2831_child" model="account.account.template">
-            <field name="code">2831</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2831"/>
-            <field name="type">other</field>
-            <field name="name">Cesiones de uso del inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-
-        <record id="pgc_assoc_2832" model="account.account.template">
-            <field name="code">2832</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_283"/>
-            <field name="type">view</field>
-            <field name="name">Cesiones de uso de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
-        </record>       
-
-
-        <record id="pgc_assoc_2832_child" model="account.account.template">
-            <field name="code">2832</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2832"/>
-            <field name="type">other</field>
-            <field name="name">Cesiones de uso de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-
-        <record id="pgc_assoc_29" model="account.account.template">
-            <field name="code">29</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de activos no corrientes</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_290" model="account.account.template">
-            <field name="code">290</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor del inmovilizado intangible</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2900" model="account.account.template">
-            <field name="code">2900</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2900_child" model="account.account.template">
-            <field name="code">2900</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2900"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2901" model="account.account.template">
-            <field name="code">2901</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2901_child" model="account.account.template">
-            <field name="code">2901</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2901"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2902" model="account.account.template">
-            <field name="code">2902</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2902_child" model="account.account.template">
-            <field name="code">2902</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2902"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2903" model="account.account.template">
-            <field name="code">2903</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2903_child" model="account.account.template">
-            <field name="code">2903</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2903"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2905" model="account.account.template">
-            <field name="code">2905</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2905_child" model="account.account.template">
-            <field name="code">2905</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2905"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2906" model="account.account.template">
-            <field name="code">2906</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2906_child" model="account.account.template">
-            <field name="code">2906</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2906"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_2907" model="account.account.template">
-            <field name="code">2907</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor sobre activos cedidos en uso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2907_child" model="account.account.template">
-            <field name="code">2907</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2907"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor sobre activos cedidos en uso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-
-
-
-        <record id="pgc_assoc_291" model="account.account.template">
-            <field name="code">291</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor del inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2910" model="account.account.template">
-            <field name="code">2910</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2910_child" model="account.account.template">
-            <field name="code">2910</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2910"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2911" model="account.account.template">
-            <field name="code">2911</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2911_child" model="account.account.template">
-            <field name="code">2911</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2911"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2912" model="account.account.template">
-            <field name="code">2912</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2912_child" model="account.account.template">
-            <field name="code">2912</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2912"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2913" model="account.account.template">
-            <field name="code">2913</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2913_child" model="account.account.template">
-            <field name="code">2913</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2913"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2914" model="account.account.template">
-            <field name="code">2914</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2914_child" model="account.account.template">
-            <field name="code">2914</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2914"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2915" model="account.account.template">
-            <field name="code">2915</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de otras instaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2915_child" model="account.account.template">
-            <field name="code">2915</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2915"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de otras instaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2916" model="account.account.template">
-            <field name="code">2916</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2916_child" model="account.account.template">
-            <field name="code">2916</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2916"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2917" model="account.account.template">
-            <field name="code">2917</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2917_child" model="account.account.template">
-            <field name="code">2917</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2917"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2918" model="account.account.template">
-            <field name="code">2918</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2918_child" model="account.account.template">
-            <field name="code">2918</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2918"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2919" model="account.account.template">
-            <field name="code">2919</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2919_child" model="account.account.template">
-            <field name="code">2919</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2919"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_292" model="account.account.template">
-            <field name="code">292</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2920" model="account.account.template">
-            <field name="code">2920</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_292"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2920_child" model="account.account.template">
-            <field name="code">2920</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2920"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2921" model="account.account.template">
-            <field name="code">2921</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_292"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2921_child" model="account.account.template">
-            <field name="code">2921</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2921"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_293" model="account.account.template">
-            <field name="code">293</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones en partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2933" model="account.account.template">
-            <field name="code">2933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_293"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2933_child" model="account.account.template">
-            <field name="code">2933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2933"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2934" model="account.account.template">
-            <field name="code">2934</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_293"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2934_child" model="account.account.template">
-            <field name="code">2934</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2934"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2935" model="account.account.template">
-            <field name="code">2935</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_293"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2935_child" model="account.account.template">
-            <field name="code">2935</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2935"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_294" model="account.account.template">
-            <field name="code">294</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2943" model="account.account.template">
-            <field name="code">2943</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_294"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2943_child" model="account.account.template">
-            <field name="code">2943</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2943"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2944" model="account.account.template">
-            <field name="code">2944</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_294"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2944_child" model="account.account.template">
-            <field name="code">2944</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2944"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2945" model="account.account.template">
-            <field name="code">2945</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_294"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2945_child" model="account.account.template">
-            <field name="code">2945</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2945"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_295" model="account.account.template">
-            <field name="code">295</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2953" model="account.account.template">
-            <field name="code">2953</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_295"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2953_child" model="account.account.template">
-            <field name="code">2953</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2953"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2954" model="account.account.template">
-            <field name="code">2954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_295"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2954_child" model="account.account.template">
-            <field name="code">2954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2954"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2955" model="account.account.template">
-            <field name="code">2955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_295"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2955_child" model="account.account.template">
-            <field name="code">2955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2955"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_296" model="account.account.template">
-            <field name="code">296</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_296_child" model="account.account.template">
-            <field name="code">296</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_296"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_297" model="account.account.template">
-            <field name="code">297</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_297_child" model="account.account.template">
-            <field name="code">297</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_297"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_298" model="account.account.template">
-            <field name="code">298</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_298_child" model="account.account.template">
-            <field name="code">298</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_298"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_299" model="account.account.template">
-            <field name="code">299</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de bienes del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_299_child" model="account.account.template">
-            <field name="code">299</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_299"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de bienes del Patrimonio Histórico</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_2990" model="account.account.template">
-            <field name="code">2990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_299"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de bienes inmuebles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-<!--
-        <record id="pgc_assoc_2990_child" model="account.account.template">
-            <field name="code">2990</field>
-            <field name="reconcile" eval="False"/>    
-            <field name="parent_id" ref="pgc_assoc_2990"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de bienes inmuebles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
--->
-        <record id="pgc_assoc_2991" model="account.account.template">
-            <field name="code">2991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_299"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de archivos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2991_child" model="account.account.template">
-            <field name="code">2991</field>
-            <field name="reconcile" eval="False"/>     
-            <field name="parent_id" ref="pgc_assoc_2991"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de archivos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-
-        <record id="pgc_assoc_2992" model="account.account.template">
-            <field name="code">2992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_299"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de bibliotecas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2992_child" model="account.account.template">
-            <field name="code">2992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2992"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de bibliotecas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-        <record id="pgc_assoc_2993" model="account.account.template">
-            <field name="code">2993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_299"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de Museos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2993_child" model="account.account.template">
-            <field name="code">2993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2993"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de Museos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-
-        <record id="pgc_assoc_2994" model="account.account.template">
-            <field name="code">2994</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_299"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de bienes muebles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_assoc_2994_child" model="account.account.template">
-            <field name="code">2994</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_2994"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de bienes muebles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-
-
-        <record id="pgc_assoc_3" model="account.account.template">
-            <field name="code">3</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_0"/>
-            <field name="type">view</field>
-            <field name="name">Existencias</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_30" model="account.account.template">
-            <field name="code">30</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_3"/>
-            <field name="type">view</field>
-            <field name="name">Bienes destinados a la actividad</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_300" model="account.account.template">
-            <field name="code">300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_30"/>
-            <field name="type">view</field>
-            <field name="name">Mercaderías A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_300_child" model="account.account.template">
-            <field name="code">300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_300"/>
-            <field name="type">other</field>
-            <field name="name">Mercaderías A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_301" model="account.account.template">
-            <field name="code">301</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_30"/>
-            <field name="type">view</field>
-            <field name="name">Mercaderías B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_301_child" model="account.account.template">
-            <field name="code">301</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_301"/>
-            <field name="type">other</field>
-            <field name="name">Mercaderías B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_31" model="account.account.template">
-            <field name="code">31</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_3"/>
-            <field name="type">view</field>
-            <field name="name">Materias Primas</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_310" model="account.account.template">
-            <field name="code">310</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_31"/>
-            <field name="type">view</field>
-            <field name="name">Materias Primas A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_310_child" model="account.account.template">
-            <field name="code">310</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_310"/>
-            <field name="type">other</field>
-            <field name="name">Materias Primas A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_311" model="account.account.template">
-            <field name="code">311</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_31"/>
-            <field name="type">view</field>
-            <field name="name">Materias Primas B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_311_child" model="account.account.template">
-            <field name="code">311</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_311"/>
-            <field name="type">other</field>
-            <field name="name">Materias Primas B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_32" model="account.account.template">
-            <field name="code">32</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_3"/>
-            <field name="type">view</field>
-            <field name="name">Otros aprovisionamientos</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_320" model="account.account.template">
-            <field name="code">320</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_32"/>
-            <field name="type">view</field>
-            <field name="name">Elementos y conjuntos incorporables</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_320_child" model="account.account.template">
-            <field name="code">320</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_320"/>
-            <field name="type">other</field>
-            <field name="name">Elementos y conjuntos incorporables</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_321" model="account.account.template">
-            <field name="code">321</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_32"/>
-            <field name="type">view</field>
-            <field name="name">Combustibles</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_321_child" model="account.account.template">
-            <field name="code">321</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_321"/>
-            <field name="type">other</field>
-            <field name="name">Combustibles</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_322" model="account.account.template">
-            <field name="code">322</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_32"/>
-            <field name="type">view</field>
-            <field name="name">Repuestos</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_322_child" model="account.account.template">
-            <field name="code">322</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_322"/>
-            <field name="type">other</field>
-            <field name="name">Repuestos</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_325" model="account.account.template">
-            <field name="code">325</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_32"/>
-            <field name="type">view</field>
-            <field name="name">Materiales diversos</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_325_child" model="account.account.template">
-            <field name="code">325</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_325"/>
-            <field name="type">other</field>
-            <field name="name">Materiales diversos</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_326" model="account.account.template">
-            <field name="code">326</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_32"/>
-            <field name="type">view</field>
-            <field name="name">Embalajes</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_326_child" model="account.account.template">
-            <field name="code">326</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_326"/>
-            <field name="type">other</field>
-            <field name="name">Embalajes</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_327" model="account.account.template">
-            <field name="code">327</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_32"/>
-            <field name="type">view</field>
-            <field name="name">Envases</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_327_child" model="account.account.template">
-            <field name="code">327</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_327"/>
-            <field name="type">other</field>
-            <field name="name">Envases</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_328" model="account.account.template">
-            <field name="code">328</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_32"/>
-            <field name="type">view</field>
-            <field name="name">Material de oficina</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_328_child" model="account.account.template">
-            <field name="code">328</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_328"/>
-            <field name="type">other</field>
-            <field name="name">Material de oficina</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_33" model="account.account.template">
-            <field name="code">33</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_3"/>
-            <field name="type">view</field>
-            <field name="name">Productos en curso</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_330" model="account.account.template">
-            <field name="code">330</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_33"/>
-            <field name="type">view</field>
-            <field name="name">Productos en curso A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_330_child" model="account.account.template">
-            <field name="code">330</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_330"/>
-            <field name="type">other</field>
-            <field name="name">Productos en curso A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_331" model="account.account.template">
-            <field name="code">331</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_33"/>
-            <field name="type">view</field>
-            <field name="name">Productos en curso B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_331_child" model="account.account.template">
-            <field name="code">331</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_331"/>
-            <field name="type">other</field>
-            <field name="name">Productos en curso B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_34" model="account.account.template">
-            <field name="code">34</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_3"/>
-            <field name="type">view</field>
-            <field name="name">Productos semiterminados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_340" model="account.account.template">
-            <field name="code">340</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_34"/>
-            <field name="type">view</field>
-            <field name="name">Productos semiterminados A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_340_child" model="account.account.template">
-            <field name="code">340</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_340"/>
-            <field name="type">other</field>
-            <field name="name">Productos semiterminados A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_341" model="account.account.template">
-            <field name="code">341</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_34"/>
-            <field name="type">view</field>
-            <field name="name">Productos semiterminados B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_341_child" model="account.account.template">
-            <field name="code">341</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_341"/>
-            <field name="type">other</field>
-            <field name="name">Productos semiterminados B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_35" model="account.account.template">
-            <field name="code">35</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_3"/>
-            <field name="type">view</field>
-            <field name="name">Productos terminados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_350" model="account.account.template">
-            <field name="code">350</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_35"/>
-            <field name="type">view</field>
-            <field name="name">Productos terminados A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_350_child" model="account.account.template">
-            <field name="code">350</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_350"/>
-            <field name="type">other</field>
-            <field name="name">Productos terminados A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_351" model="account.account.template">
-            <field name="code">351</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_35"/>
-            <field name="type">view</field>
-            <field name="name">Productos terminados B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_351_child" model="account.account.template">
-            <field name="code">351</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_351"/>
-            <field name="type">other</field>
-            <field name="name">Productos terminados B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_36" model="account.account.template">
-            <field name="code">36</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_3"/>
-            <field name="type">view</field>
-            <field name="name">Subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_360" model="account.account.template">
-            <field name="code">360</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_36"/>
-            <field name="type">view</field>
-            <field name="name">Subproductos A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_360_child" model="account.account.template">
-            <field name="code">360</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_360"/>
-            <field name="type">other</field>
-            <field name="name">Subproductos A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_361" model="account.account.template">
-            <field name="code">361</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_36"/>
-            <field name="type">view</field>
-            <field name="name">Subproductos B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_361_child" model="account.account.template">
-            <field name="code">361</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_361"/>
-            <field name="type">other</field>
-            <field name="name">Subproductos B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_365" model="account.account.template">
-            <field name="code">365</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_36"/>
-            <field name="type">view</field>
-            <field name="name">Residuos A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_365_child" model="account.account.template">
-            <field name="code">365</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_365"/>
-            <field name="type">other</field>
-            <field name="name">Residuos A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_366" model="account.account.template">
-            <field name="code">366</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_36"/>
-            <field name="type">view</field>
-            <field name="name">Residuos B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_366_child" model="account.account.template">
-            <field name="code">366</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_366"/>
-            <field name="type">other</field>
-            <field name="name">Residuos B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_368" model="account.account.template">
-            <field name="code">368</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_36"/>
-            <field name="type">view</field>
-            <field name="name">Materiales recuperados A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_368_child" model="account.account.template">
-            <field name="code">368</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_368"/>
-            <field name="type">other</field>
-            <field name="name">Materiales recuperados A</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_369" model="account.account.template">
-            <field name="code">369</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_36"/>
-            <field name="type">view</field>
-            <field name="name">Materiales recuperados B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_369_child" model="account.account.template">
-            <field name="code">369</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_369"/>
-            <field name="type">other</field>
-            <field name="name">Materiales recuperados B</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_39" model="account.account.template">
-            <field name="code">39</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_3"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de las existencias</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_390" model="account.account.template">
-            <field name="code">390</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de bienes destinados a la actividad</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_390_child" model="account.account.template">
-            <field name="code">390</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_390"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de bienes destinados a la actividad</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_391" model="account.account.template">
-            <field name="code">391</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de las materias primas</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_391_child" model="account.account.template">
-            <field name="code">391</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_391"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de las materias primas</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_392" model="account.account.template">
-            <field name="code">392</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_392_child" model="account.account.template">
-            <field name="code">392</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_392"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_393" model="account.account.template">
-            <field name="code">393</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de los productos en curso</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_393_child" model="account.account.template">
-            <field name="code">393</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_393"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de los productos en curso</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_394" model="account.account.template">
-            <field name="code">394</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de los productos semiterminados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_394_child" model="account.account.template">
-            <field name="code">394</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_394"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de los productos semiterminados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_395" model="account.account.template">
-            <field name="code">395</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de los productos terminados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_395_child" model="account.account.template">
-            <field name="code">395</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_395"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de los productos terminados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_396" model="account.account.template">
-            <field name="code">396</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_396_child" model="account.account.template">
-            <field name="code">396</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_396"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_assoc_4" model="account.account.template">
-            <field name="code">4</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_0"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores y deudores por operaciones de la actividad</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_40" model="account.account.template">
-            <field name="code">40</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_400" model="account.account.template">
-            <field name="code">400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_40"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4000" model="account.account.template">
-            <field name="code">4000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_400"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4000_child" model="account.account.template">
-            <field name="code">4000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4000"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4004" model="account.account.template">
-            <field name="code">4004</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_400"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4004_child" model="account.account.template">
-            <field name="code">4004</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4004"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4009" model="account.account.template">
-            <field name="code">4009</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_400"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4009_child" model="account.account.template">
-            <field name="code">4009</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4009"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_401" model="account.account.template">
-            <field name="code">401</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_40"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_401_child" model="account.account.template">
-            <field name="code">401</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_401"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_403" model="account.account.template">
-            <field name="code">403</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_40"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4030" model="account.account.template">
-            <field name="code">4030</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_403"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4030_child" model="account.account.template">
-            <field name="code">4030</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4030"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores, empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4031" model="account.account.template">
-            <field name="code">4031</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_403"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4031_child" model="account.account.template">
-            <field name="code">4031</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4031"/>
-            <field name="type">payable</field>
-            <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4034" model="account.account.template">
-            <field name="code">4034</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_403"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4034_child" model="account.account.template">
-            <field name="code">4034</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4034"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4036" model="account.account.template">
-            <field name="code">4036</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_403"/>
-            <field name="type">view</field>
-            <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4036_child" model="account.account.template">
-            <field name="code">4036</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4036"/>
-            <field name="type">payable</field>
-            <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4039" model="account.account.template">
-            <field name="code">4039</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_403"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4039_child" model="account.account.template">
-            <field name="code">4039</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4039"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_404" model="account.account.template">
-            <field name="code">404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_40"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_404_child" model="account.account.template">
-            <field name="code">404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_404"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_405" model="account.account.template">
-            <field name="code">405</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_40"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_405_child" model="account.account.template">
-            <field name="code">405</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_405"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_406" model="account.account.template">
-            <field name="code">406</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_40"/>
-            <field name="type">view</field>
-            <field name="name">Envases y embalajes a devolver a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_406_child" model="account.account.template">
-            <field name="code">406</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_406"/>
-            <field name="type">other</field>
-            <field name="name">Envases y embalajes a devolver a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_407" model="account.account.template">
-            <field name="code">407</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_40"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_407_child" model="account.account.template">
-            <field name="code">407</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_407"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_41" model="account.account.template">
-            <field name="code">41</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4"/>
-            <field name="type">view</field>
-            <field name="name">Benerificiarios y acreedores varios</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_410" model="account.account.template">
-            <field name="code">410</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_41"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por prestaciones de servicios</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4100" model="account.account.template">
-            <field name="code">4100</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_410"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por prestaciones de servicios (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4100_child" model="account.account.template">
-            <field name="code">4100</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4100"/>
-            <field name="type">payable</field>
-            <field name="name">Acreedores por prestaciones de servicios (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4104" model="account.account.template">
-            <field name="code">4104</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_410"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4104_child" model="account.account.template">
-            <field name="code">4104</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4104"/>
-            <field name="type">payable</field>
-            <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4109" model="account.account.template">
-            <field name="code">4109</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_410"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_4109_child" model="account.account.template">
-            <field name="code">4109</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4109"/>
-            <field name="type">payable</field>
-            <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_411" model="account.account.template">
-            <field name="code">411</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_41"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_411_child" model="account.account.template">
-            <field name="code">411</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_411"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_412" model="account.account.template">
-            <field name="code">412</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_41"/>
-            <field name="type">view</field>
-            <field name="name">Beneficiarios, acreedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_412_child" model="account.account.template">
-            <field name="code">412</field>
-            <field name="reconcile" eval="True"/> 
-            <field name="parent_id" ref="pgc_assoc_412"/>
-            <field name="type">other</field>
-            <field name="name">Beneficiarios, acreedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-
-
-
-
-
-        <record id="pgc_assoc_419" model="account.account.template">
-            <field name="code">419</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_41"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_419_child" model="account.account.template">
-            <field name="code">419</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_419"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_43" model="account.account.template">
-            <field name="code">43</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4"/>
-            <field name="type">view</field>
-            <field name="name">Clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_430" model="account.account.template">
-            <field name="code">430</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4300" model="account.account.template">
-            <field name="code">4300</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_430"/>
-            <field name="type">view</field>
-            <field name="name">Clientes (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4300_child" model="account.account.template">
-            <field name="code">4300</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4300"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4304" model="account.account.template">
-            <field name="code">4304</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_430"/>
-            <field name="type">view</field>
-            <field name="name">Clientes (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4304_child" model="account.account.template">
-            <field name="code">4304</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4304"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4309" model="account.account.template">
-            <field name="code">4309</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_430"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4309_child" model="account.account.template">
-            <field name="code">4309</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4309"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_431" model="account.account.template">
-            <field name="code">431</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, efectos comerciales a cobrar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4310" model="account.account.template">
-            <field name="code">4310</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_431"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4310_child" model="account.account.template">
-            <field name="code">4310</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4310"/>
-            <field name="type">receivable</field>
-            <field name="name">Efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4311" model="account.account.template">
-            <field name="code">4311</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_431"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4311_child" model="account.account.template">
-            <field name="code">4311</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4311"/>
-            <field name="type">receivable</field>
-            <field name="name">Efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4312" model="account.account.template">
-            <field name="code">4312</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_431"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4312_child" model="account.account.template">
-            <field name="code">4312</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4312"/>
-            <field name="type">receivable</field>
-            <field name="name">Efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4315" model="account.account.template">
-            <field name="code">4315</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_431"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4315_child" model="account.account.template">
-            <field name="code">4315</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4315"/>
-            <field name="type">receivable</field>
-            <field name="name">Efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_432" model="account.account.template">
-            <field name="code">432</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_432_child" model="account.account.template">
-            <field name="code">432</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_432"/>
-            <field name="type">other</field>
-            <field name="name">Clientes, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_433" model="account.account.template">
-            <field name="code">433</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4330" model="account.account.template">
-            <field name="code">4330</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_433"/>
-            <field name="type">view</field>
-            <field name="name">Clientes empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4330_child" model="account.account.template">
-            <field name="code">4330</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4330"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4331" model="account.account.template">
-            <field name="code">4331</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_433"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4331_child" model="account.account.template">
-            <field name="code">4331</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4331"/>
-            <field name="type">receivable</field>
-            <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4332" model="account.account.template">
-            <field name="code">4332</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_433"/>
-            <field name="type">view</field>
-            <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4332_child" model="account.account.template">
-            <field name="code">4332</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4332"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4334" model="account.account.template">
-            <field name="code">4334</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_433"/>
-            <field name="type">view</field>
-            <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4334_child" model="account.account.template">
-            <field name="code">4334</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4334"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4336" model="account.account.template">
-            <field name="code">4336</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_433"/>
-            <field name="type">view</field>
-            <field name="name">Clientes empresas del grupo de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4336_child" model="account.account.template">
-            <field name="code">4336</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4336"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes empresas del grupo de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4337" model="account.account.template">
-            <field name="code">4337</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_433"/>
-            <field name="type">view</field>
-            <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4337_child" model="account.account.template">
-            <field name="code">4337</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4337"/>
-            <field name="type">receivable</field>
-            <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4339" model="account.account.template">
-            <field name="code">4339</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_433"/>
-            <field name="type">view</field>
-            <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4339_child" model="account.account.template">
-            <field name="code">4339</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4339"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_434" model="account.account.template">
-            <field name="code">434</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_434_child" model="account.account.template">
-            <field name="code">434</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_434"/>
-            <field name="type">other</field>
-            <field name="name">Clientes, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_435" model="account.account.template">
-            <field name="code">435</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_435_child" model="account.account.template">
-            <field name="code">435</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_435"/>
-            <field name="type">other</field>
-            <field name="name">Clientes, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_436" model="account.account.template">
-            <field name="code">436</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_436_child" model="account.account.template">
-            <field name="code">436</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_436"/>
-            <field name="type">other</field>
-            <field name="name">Clientes de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_437" model="account.account.template">
-            <field name="code">437</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_43"/>
-            <field name="type">view</field>
-            <field name="name">Envases y embalajes a devolver por clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_437_child" model="account.account.template">
-            <field name="code">437</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_437"/>
-            <field name="type">other</field>
-            <field name="name">Envases y embalajes a devolver por clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_438" model="account.account.template">
-            <field name="code">438</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_43"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos de clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_438_child" model="account.account.template">
-            <field name="code">438</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_438"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos de clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_44" model="account.account.template">
-            <field name="code">44</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4"/>
-            <field name="type">view</field>
-            <field name="name">Usuarios y deudores varios</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_440" model="account.account.template">
-            <field name="code">440</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_44"/>
-            <field name="type">view</field>
-            <field name="name">Deudores</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4400" model="account.account.template">
-            <field name="code">4400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_440"/>
-            <field name="type">view</field>
-            <field name="name">Deudores (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4400_child" model="account.account.template">
-            <field name="code">4400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4400"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4404" model="account.account.template">
-            <field name="code">4404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_440"/>
-            <field name="type">view</field>
-            <field name="name">Deudores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4404_child" model="account.account.template">
-            <field name="code">4404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4404"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4409" model="account.account.template">
-            <field name="code">4409</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_440"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4409_child" model="account.account.template">
-            <field name="code">4409</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4409"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_441" model="account.account.template">
-            <field name="code">441</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_44"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, efectos comerciales a cobrar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4410" model="account.account.template">
-            <field name="code">4410</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_441"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4410_child" model="account.account.template">
-            <field name="code">4410</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4410"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores, efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4411" model="account.account.template">
-            <field name="code">4411</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_441"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4411_child" model="account.account.template">
-            <field name="code">4411</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4411"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores, efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4412" model="account.account.template">
-            <field name="code">4412</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_441"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4412_child" model="account.account.template">
-            <field name="code">4412</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4412"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4415" model="account.account.template">
-            <field name="code">4415</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_441"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4415_child" model="account.account.template">
-            <field name="code">4415</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4415"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores, efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_446" model="account.account.template">
-            <field name="code">446</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_44"/>
-            <field name="type">view</field>
-            <field name="name">Deudores de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_446_child" model="account.account.template">
-            <field name="code">446</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_446"/>
-            <field name="type">other</field>
-            <field name="name">Deudores de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-
-        <record id="pgc_assoc_447" model="account.account.template">
-            <field name="code">447</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_44"/>
-            <field name="type">view</field>
-            <field name="name">Usuarios, deudores</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_447_child" model="account.account.template">
-            <field name="code">447</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_447"/>
-            <field name="type">other</field>
-            <field name="name">Usuarios, deudores</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_448" model="account.account.template">
-            <field name="code">448</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_44"/>
-            <field name="type">view</field>
-            <field name="name">Patrocinadores, afiliados y otros deudores</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_4480" model="account.account.template">
-            <field name="code">4480</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_448"/>
-            <field name="type">view</field>
-            <field name="name">Patrocinadores</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4480_child" model="account.account.template">
-            <field name="code">4480</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4480"/>
-            <field name="type">other</field>
-            <field name="name">Patrocinadores</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-       <record id="pgc_assoc_4482" model="account.account.template">
-            <field name="code">4482</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_448"/>
-            <field name="type">view</field>
-            <field name="name">Afiliados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4482_child" model="account.account.template">
-            <field name="code">4482</field> 
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4482"/>
-            <field name="type">other</field> 
-            <field name="name">Afiliados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-
-       <record id="pgc_assoc_4489" model="account.account.template">
-            <field name="code">4489</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_448"/>
-            <field name="type">view</field>
-            <field name="name">Otros deudores</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_4489_child" model="account.account.template">
-            <field name="code">4489</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4489"/>
-            <field name="type">other</field>
-            <field name="name">Otros deudores</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-
-
-        <record id="pgc_assoc_449" model="account.account.template">
-            <field name="code">449</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_44"/>
-            <field name="type">view</field>
-            <field name="name">Deudores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_449_child" model="account.account.template">
-            <field name="code">449</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_449"/>
-            <field name="type">other</field>
-            <field name="name">Deudores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_46" model="account.account.template">
-            <field name="code">46</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4"/>
-            <field name="type">view</field>
-            <field name="name">Personal</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_460" model="account.account.template">
-            <field name="code">460</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_46"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos de remuneraciones</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_460_child" model="account.account.template">
-            <field name="code">460</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_460"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos de remuneraciones</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-
-        <record id="pgc_assoc_464" model="account.account.template">
-            <field name="code">464</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_46"/>
-            <field name="type">view</field>
-            <field name="name">Entregas para gastos a justificar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_464_child" model="account.account.template">
-            <field name="code">464</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_464"/>
-            <field name="type">other</field>
-            <field name="name">Entregas para gastos a justificar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-
-
-        <record id="pgc_assoc_465" model="account.account.template">
-            <field name="code">465</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_46"/>
-            <field name="type">view</field>
-            <field name="name">Remuneraciones pendientes de pago</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_465_child" model="account.account.template">
-            <field name="code">465</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_465"/>
-            <field name="type">other</field>
-            <field name="name">Remuneraciones pendientes de pago</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_47" model="account.account.template">
-            <field name="code">47</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4"/>
-            <field name="type">view</field>
-            <field name="name">Administraciones públicas</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_470" model="account.account.template">
-            <field name="code">470</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_47"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, deudora por diversos conceptos</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4700" model="account.account.template">
-            <field name="code">4700</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_470"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, deudora por IVA</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4700_child" model="account.account.template">
-            <field name="code">4700</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4700"/>
-            <field name="type">receivable</field>
-            <field name="name">Hacienda Pública, deudora por IVA</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4707" model="account.account.template">
-            <field name="code">4707</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_470"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4707_child" model="account.account.template">
-            <field name="code">4707</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4707"/>
-            <field name="type">receivable</field>
-            <field name="name">Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-
-        <record id="pgc_assoc_4708" model="account.account.template">
-            <field name="code">4708</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_470"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4708_child" model="account.account.template">
-            <field name="code">4708</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4708"/>
-            <field name="type">receivable</field>
-            <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4709" model="account.account.template">
-            <field name="code">4709</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_470"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4709_child" model="account.account.template">
-            <field name="code">4709</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4709"/>
-            <field name="type">receivable</field>
-            <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_471" model="account.account.template">
-            <field name="code">471</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_47"/>
-            <field name="type">view</field>
-            <field name="name">Organismos de la Seguridad Social, deudores</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_471_child" model="account.account.template">
-            <field name="code">471</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_471"/>
-            <field name="type">other</field>
-            <field name="name">Organismos de la Seguridad Social, deudores</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_472" model="account.account.template">
-            <field name="code">472</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_47"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, IVA soportado</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_472000" model="account.account.template">
-            <field name="code">472000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_473" model="account.account.template">
-            <field name="code">473</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_47"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, retenciones y pagos a cuenta</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_474" model="account.account.template">
-            <field name="code">474</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_47"/>
-            <field name="type">view</field>
-            <field name="name">Activos por impuesto diferido</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4740" model="account.account.template">
-            <field name="code">4740</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_474"/>
-            <field name="type">view</field>
-            <field name="name">Activos por diferencias temporarias deducibles</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4740_child" model="account.account.template">
-            <field name="code">4740</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4740"/>
-            <field name="type">other</field>
-            <field name="name">Activos por diferencias temporarias deducibles</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4742" model="account.account.template">
-            <field name="code">4742</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_474"/>
-            <field name="type">view</field>
-            <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4742_child" model="account.account.template">
-            <field name="code">4742</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4742"/>
-            <field name="type">other</field>
-            <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4745" model="account.account.template">
-            <field name="code">4745</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_474"/>
-            <field name="type">view</field>
-            <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4745_child" model="account.account.template">
-            <field name="code">4745</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4745"/>
-            <field name="type">other</field>
-            <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_475" model="account.account.template">
-            <field name="code">475</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_47"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, acreedora por conceptos fiscales</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4750" model="account.account.template">
-            <field name="code">4750</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_475"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, acreedora por IVA</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_475000" model="account.account.template">
-            <field name="code">475000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4750"/>
-            <field name="type">payable</field>
-            <field name="name">Hacienda Pública, acreedora por IVA</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4751" model="account.account.template">
-            <field name="code">4751</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_475"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4751_child" model="account.account.template">
-            <field name="code">4751</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4751"/>
-            <field name="type">payable</field>
-            <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4752" model="account.account.template">
-            <field name="code">4752</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_475"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4752_child" model="account.account.template">
-            <field name="code">4752</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4752"/>
-            <field name="type">payable</field>
-            <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_4757" model="account.account.template">
-            <field name="code">4757</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_475"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvenciones)</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4757_child" model="account.account.template">
-            <field name="code">4757</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4757"/>
-            <field name="type">payable</field>
-            <field name="name">Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_4758" model="account.account.template">
-            <field name="code">4758</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_475"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_4758_child" model="account.account.template">
-            <field name="code">4758</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4758"/>
-            <field name="type">payable</field>
-            <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_476" model="account.account.template">
-            <field name="code">476</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_47"/>
-            <field name="type">view</field>
-            <field name="name">Organismos de la Seguridad Social, acreedores</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_476_child" model="account.account.template">
-            <field name="code">476</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_476"/>
-            <field name="type">other</field>
-            <field name="name">Organismos de la Seguridad Social, acreedores</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_477" model="account.account.template">
-            <field name="code">477</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_47"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, IVA repercutido</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_477000" model="account.account.template">
-            <field name="code">477000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA repercutido</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_479" model="account.account.template">
-            <field name="code">479</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_47"/>
-            <field name="type">view</field>
-            <field name="name">Pasivos por diferencias temporarias imponibles</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_479_child" model="account.account.template">
-            <field name="code">479</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_479"/>
-            <field name="type">other</field>
-            <field name="name">Pasivos por diferencias temporarias imponibles</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_assoc_48" model="account.account.template">
-            <field name="code">48</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes por periodificación</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_480" model="account.account.template">
-            <field name="code">480</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_48"/>
-            <field name="type">view</field>
-            <field name="name">Gastos anticipados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_480_child" model="account.account.template">
-            <field name="code">480</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_480"/>
-            <field name="type">other</field>
-            <field name="name">Gastos anticipados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_assoc_485" model="account.account.template">
-            <field name="code">485</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_48"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos anticipados</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_485_child" model="account.account.template">
-            <field name="code">485</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_485"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos anticipados</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_assoc_49" model="account.account.template">
-            <field name="code">49</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_4"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor por operaciones de la actividad y provisiones a corto plazo</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_490" model="account.account.template">
-            <field name="code">490</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_49"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos por operaciones de la actividad</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_490_child" model="account.account.template">
-            <field name="code">490</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_490"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos por operaciones de la actividad</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_493" model="account.account.template">
-            <field name="code">493</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_49"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con partes vinculadas</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_4933" model="account.account.template">
-            <field name="code">4933</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_493"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_4933_child" model="account.account.template">
-            <field name="code">4933</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4933"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_4934" model="account.account.template">
-            <field name="code">4934</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_493"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_4934_child" model="account.account.template">
-            <field name="code">4934</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4934"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_4935" model="account.account.template">
-            <field name="code">4935</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_493"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_4935_child" model="account.account.template">
-            <field name="code">4935</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4935"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_499" model="account.account.template">
-            <field name="code">499</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_49"/>
-            <field name="type">view</field>
-            <field name="name">Provisiones por operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_4994" model="account.account.template">
-            <field name="code">4994</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_499"/>
-            <field name="type">view</field>
-            <field name="name">Provisión por contratos onerosos</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_4994_child" model="account.account.template">
-            <field name="code">4994</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4994"/>
-            <field name="type">other</field>
-            <field name="name">Provisión por contratos onerosos</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_4999" model="account.account.template">
-            <field name="code">4999</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_499"/>
-            <field name="type">view</field>
-            <field name="name">Provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_4999_child" model="account.account.template">
-            <field name="code">4999</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4999"/>
-            <field name="type">other</field>
-            <field name="name">Provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_assoc_5" model="account.account.template">
-            <field name="code">5</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_0"/>
-            <field name="type">view</field>
-            <field name="name">Cuentas financieras</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_50" model="account.account.template">
-            <field name="code">50</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5"/>
-            <field name="type">view</field>
-            <field name="name">Empréstitos, deudas con características especiales y otras emisiones análogas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_500" model="account.account.template">
-            <field name="code">500</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_50"/>
-            <field name="type">view</field>
-            <field name="name">Obligaciones y bonos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_500_child" model="account.account.template">
-            <field name="code">500</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_500"/>
-            <field name="type">other</field>
-            <field name="name">Obligaciones y bonos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_502" model="account.account.template">
-            <field name="code">502</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_50"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_502_child" model="account.account.template">
-            <field name="code">502</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_502"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_505" model="account.account.template">
-            <field name="code">505</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_50"/>
-            <field name="type">view</field>
-            <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_505_child" model="account.account.template">
-            <field name="code">505</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_505"/>
-            <field name="type">other</field>
-            <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_506" model="account.account.template">
-            <field name="code">506</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_50"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_506_child" model="account.account.template">
-            <field name="code">506</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_506"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_507" model="account.account.template">
-            <field name="code">507</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_50"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_507_child" model="account.account.template">
-            <field name="code">507</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_507"/>
-            <field name="type">other</field>
-            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_509" model="account.account.template">
-            <field name="code">509</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_50"/>
-            <field name="type">view</field>
-            <field name="name">Valores negociables amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5090" model="account.account.template">
-            <field name="code">5090</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_509"/>
-            <field name="type">view</field>
-            <field name="name">Obligaciones y bonos amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5090_child" model="account.account.template">
-            <field name="code">5090</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_5090"/>
-            <field name="type">other</field>
-            <field name="name">Obligaciones y bonos amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5095" model="account.account.template">
-            <field name="code">5095</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_509"/>
-            <field name="type">view</field>
-            <field name="name">Otros valores negociables amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5095_child" model="account.account.template">
-            <field name="code">5095</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_5095"/>
-            <field name="type">other</field>
-            <field name="name">Otros valores negociables amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_51" model="account.account.template">
-            <field name="code">51</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_510" model="account.account.template">
-            <field name="code">510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_51"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5103" model="account.account.template">
-            <field name="code">5103</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_510"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5103_child" model="account.account.template">
-            <field name="code">5103</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5103"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5104" model="account.account.template">
-            <field name="code">5104</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_510"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5104_child" model="account.account.template">
-            <field name="code">5104</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5104"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5105" model="account.account.template">
-            <field name="code">5105</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_510"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5105_child" model="account.account.template">
-            <field name="code">5105</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5105"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_511" model="account.account.template">
-            <field name="code">511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_51"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5113" model="account.account.template">
-            <field name="code">5113</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_511"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5113_child" model="account.account.template">
-            <field name="code">5113</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5113"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5114" model="account.account.template">
-            <field name="code">5114</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_511"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5114_child" model="account.account.template">
-            <field name="code">5114</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5114"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5115" model="account.account.template">
-            <field name="code">5115</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_511"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5115_child" model="account.account.template">
-            <field name="code">5115</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5115"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_512" model="account.account.template">
-            <field name="code">512</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_51"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5123" model="account.account.template">
-            <field name="code">5123</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_512"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5123_child" model="account.account.template">
-            <field name="code">5123</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5123"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5124" model="account.account.template">
-            <field name="code">5124</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_512"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5124_child" model="account.account.template">
-            <field name="code">5124</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5124"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5125" model="account.account.template">
-            <field name="code">5125</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_512"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5125_child" model="account.account.template">
-            <field name="code">5125</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5125"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_513" model="account.account.template">
-            <field name="code">513</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_51"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas a corto plazo con partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5133" model="account.account.template">
-            <field name="code">5133</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_513"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5133_child" model="account.account.template">
-            <field name="code">5133</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5133"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5134" model="account.account.template">
-            <field name="code">5134</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_513"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5134_child" model="account.account.template">
-            <field name="code">5134</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5134"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5135" model="account.account.template">
-            <field name="code">5135</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_513"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5135_child" model="account.account.template">
-            <field name="code">5135</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5135"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_514" model="account.account.template">
-            <field name="code">514</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_51"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas con partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5143" model="account.account.template">
-            <field name="code">5143</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_514"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5143_child" model="account.account.template">
-            <field name="code">5143</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5143"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5144" model="account.account.template">
-            <field name="code">5144</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_514"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5144_child" model="account.account.template">
-            <field name="code">5144</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5144"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5145" model="account.account.template">
-            <field name="code">5145</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_514"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5145_child" model="account.account.template">
-            <field name="code">5145</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5145"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_52" model="account.account.template">
-            <field name="code">52</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo por préstamos recibidos y otros conceptos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_520" model="account.account.template">
-            <field name="code">520</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_52"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5200" model="account.account.template">
-            <field name="code">5200</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_520"/>
-            <field name="type">view</field>
-            <field name="name">Préstamos a corto plazo de entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5200_child" model="account.account.template">
-            <field name="code">5200</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_5200"/>
-            <field name="type">other</field>
-            <field name="name">Préstamos a corto plazo de entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5201" model="account.account.template">
-            <field name="code">5201</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_520"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo por crédito dispuesto</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5201_child" model="account.account.template">
-            <field name="code">5201</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_5201"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo por crédito dispuesto</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5208" model="account.account.template">
-            <field name="code">5208</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_520"/>
-            <field name="type">view</field>
-            <field name="name">Deudas por efectos descontados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5208_child" model="account.account.template">
-            <field name="code">5208</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_5208"/>
-            <field name="type">other</field>
-            <field name="name">Deudas por efectos descontados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5209" model="account.account.template">
-            <field name="code">5209</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_520"/>
-            <field name="type">view</field>
-            <field name="name">Deudas por operaciones de “factoring”</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5209_child" model="account.account.template">
-            <field name="code">5209</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_5209"/>
-            <field name="type">other</field>
-            <field name="name">Deudas por operaciones de “factoring”</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_521" model="account.account.template">
-            <field name="code">521</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_52"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_521_child" model="account.account.template">
-            <field name="code">521</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_521"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_522" model="account.account.template">
-            <field name="code">522</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_52"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_522_child" model="account.account.template">
-            <field name="code">522</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_522"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_523" model="account.account.template">
-            <field name="code">523</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_52"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_523_child" model="account.account.template">
-            <field name="code">523</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_523"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_524" model="account.account.template">
-            <field name="code">524</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_52"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_524_child" model="account.account.template">
-            <field name="code">524</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_524"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_525" model="account.account.template">
-            <field name="code">525</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_52"/>
-            <field name="type">view</field>
-            <field name="name">Efectos a pagar a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_525_child" model="account.account.template">
-            <field name="code">525</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_525"/>
-            <field name="type">other</field>
-            <field name="name">Efectos a pagar a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_526" model="account.account.template">
-            <field name="code">526</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_52"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo activo a pagar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_526_child" model="account.account.template">
-            <field name="code">526</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_526"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo activo a pagar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_527" model="account.account.template">
-            <field name="code">527</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_52"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_527_child" model="account.account.template">
-            <field name="code">527</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_527"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_528" model="account.account.template">
-            <field name="code">528</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_52"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_528_child" model="account.account.template">
-            <field name="code">528</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_528"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de deudas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_529" model="account.account.template">
-            <field name="code">529</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_52"/>
-            <field name="type">view</field>
-            <field name="name">Provisiones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5290" model="account.account.template">
-            <field name="code">5290</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo por retribuciones al personal</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5290_child" model="account.account.template">
-            <field name="code">5290</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_5290"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo por retribuciones al personal</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5291" model="account.account.template">
-            <field name="code">5291</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo para impuestos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5291_child" model="account.account.template">
-            <field name="code">5291</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_5291"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo para impuestos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5292" model="account.account.template">
-            <field name="code">5292</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo para otras responsabilidades</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5292_child" model="account.account.template">
-            <field name="code">5292</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_5292"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo para otras responsabilidades</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5293" model="account.account.template">
-            <field name="code">5293</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5293_child" model="account.account.template">
-            <field name="code">5293</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_5293"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5295" model="account.account.template">
-            <field name="code">5295</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5295_child" model="account.account.template">
-            <field name="code">5295</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_5295"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_53" model="account.account.template">
-            <field name="code">53</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones financieras a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_530" model="account.account.template">
-            <field name="code">530</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_53"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5303" model="account.account.template">
-            <field name="code">5303</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_530"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5303_child" model="account.account.template">
-            <field name="code">5303</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5303"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5304" model="account.account.template">
-            <field name="code">5304</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_530"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5304_child" model="account.account.template">
-            <field name="code">5304</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5304"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5305" model="account.account.template">
-            <field name="code">5305</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_530"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5305_child" model="account.account.template">
-            <field name="code">5305</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5305"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_531" model="account.account.template">
-            <field name="code">531</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_53"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda a corto plazo de partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5313" model="account.account.template">
-            <field name="code">5313</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_531"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5313_child" model="account.account.template">
-            <field name="code">5313</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5313"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5314" model="account.account.template">
-            <field name="code">5314</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_531"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5314_child" model="account.account.template">
-            <field name="code">5314</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5314"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5315" model="account.account.template">
-            <field name="code">5315</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_531"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5315_child" model="account.account.template">
-            <field name="code">5315</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5315"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_532" model="account.account.template">
-            <field name="code">532</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_53"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo a partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5323" model="account.account.template">
-            <field name="code">5323</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_532"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5323_child" model="account.account.template">
-            <field name="code">5323</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5323"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5324" model="account.account.template">
-            <field name="code">5324</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_532"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5324_child" model="account.account.template">
-            <field name="code">5324</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5324"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5325" model="account.account.template">
-            <field name="code">5325</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_532"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5325_child" model="account.account.template">
-            <field name="code">5325</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5325"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_533" model="account.account.template">
-            <field name="code">533</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_53"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5333" model="account.account.template">
-            <field name="code">5333</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_533"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5333_child" model="account.account.template">
-            <field name="code">5333</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5333"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5334" model="account.account.template">
-            <field name="code">5334</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_533"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5334_child" model="account.account.template">
-            <field name="code">5334</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5334"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5335" model="account.account.template">
-            <field name="code">5335</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_533"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5335_child" model="account.account.template">
-            <field name="code">5335</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5335"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_534" model="account.account.template">
-            <field name="code">534</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_53"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de créditos a partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5343" model="account.account.template">
-            <field name="code">5343</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_534"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5343_child" model="account.account.template">
-            <field name="code">5343</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5343"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5344" model="account.account.template">
-            <field name="code">5344</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_534"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5344_child" model="account.account.template">
-            <field name="code">5344</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5344"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5345" model="account.account.template">
-            <field name="code">5345</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_534"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5345_child" model="account.account.template">
-            <field name="code">5345</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5345"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_535" model="account.account.template">
-            <field name="code">535</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_53"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5353" model="account.account.template">
-            <field name="code">5353</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_535"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5353_child" model="account.account.template">
-            <field name="code">5353</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5353"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5354" model="account.account.template">
-            <field name="code">5354</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_535"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5354_child" model="account.account.template">
-            <field name="code">5354</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5354"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5355" model="account.account.template">
-            <field name="code">5355</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_535"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5355_child" model="account.account.template">
-            <field name="code">5355</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5355"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_539" model="account.account.template">
-            <field name="code">539</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_53"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5393" model="account.account.template">
-            <field name="code">5393</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_539"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5393_child" model="account.account.template">
-            <field name="code">5393</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5393"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5394" model="account.account.template">
-            <field name="code">5394</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_539"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5394_child" model="account.account.template">
-            <field name="code">5394</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5394"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5395" model="account.account.template">
-            <field name="code">5395</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_539"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5395_child" model="account.account.template">
-            <field name="code">5395</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5395"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_54" model="account.account.template">
-            <field name="code">54</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5"/>
-            <field name="type">view</field>
-            <field name="name">Otras inversiones financieras a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_540" model="account.account.template">
-            <field name="code">540</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_54"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_540_child" model="account.account.template">
-            <field name="code">540</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_540"/>
-            <field name="type">other</field>
-            <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_541" model="account.account.template">
-            <field name="code">541</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_54"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_541_child" model="account.account.template">
-            <field name="code">541</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_541"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_542" model="account.account.template">
-            <field name="code">542</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_54"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_542_child" model="account.account.template">
-            <field name="code">542</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_542"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_543" model="account.account.template">
-            <field name="code">543</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_54"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_543_child" model="account.account.template">
-            <field name="code">543</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_543"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_544" model="account.account.template">
-            <field name="code">544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_54"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo al personal</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_544_child" model="account.account.template">
-            <field name="code">544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_544"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo al personal</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_545" model="account.account.template">
-            <field name="code">545</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_54"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo a cobrar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_545_child" model="account.account.template">
-            <field name="code">545</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_545"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo a cobrar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_546" model="account.account.template">
-            <field name="code">546</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_54"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_546_child" model="account.account.template">
-            <field name="code">546</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_546"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_547" model="account.account.template">
-            <field name="code">547</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_54"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de créditos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_547_child" model="account.account.template">
-            <field name="code">547</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_547"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de créditos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_548" model="account.account.template">
-            <field name="code">548</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_54"/>
-            <field name="type">view</field>
-            <field name="name">Imposiciones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_548_child" model="account.account.template">
-            <field name="code">548</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_548"/>
-            <field name="type">other</field>
-            <field name="name">Imposiciones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_549" model="account.account.template">
-            <field name="code">549</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_54"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_549_child" model="account.account.template">
-            <field name="code">549</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_549"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_55" model="account.account.template">
-            <field name="code">55</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5"/>
-            <field name="type">view</field>
-            <field name="name">Otras cuentas no bancarias</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_550" model="account.account.template">
-            <field name="code">550</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_55"/>
-            <field name="type">view</field>
-            <field name="name">Titular de la explotación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_550_child" model="account.account.template">
-            <field name="code">550</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_550"/>
-            <field name="type">other</field>
-            <field name="name">Titular de la explotación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_551" model="account.account.template">
-            <field name="code">551</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_55"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con patronos y otros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_551_child" model="account.account.template">
-            <field name="code">551</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_551"/>
-            <field name="type">other</field>
-            <field name="name">Cuenta corriente con patronos y otros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_552" model="account.account.template">
-            <field name="code">552</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_55"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con otras personas y entidades vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5523" model="account.account.template">
-            <field name="code">5523</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_552"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5523_child" model="account.account.template">
-            <field name="code">5523</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5523"/>
-            <field name="type">other</field>
-            <field name="name">Cuenta corriente con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5524" model="account.account.template">
-            <field name="code">5524</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_552"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5524_child" model="account.account.template">
-            <field name="code">5524</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5524"/>
-            <field name="type">other</field>
-            <field name="name">Cuenta corriente con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5525" model="account.account.template">
-            <field name="code">5525</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_552"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5525_child" model="account.account.template">
-            <field name="code">5525</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5525"/>
-            <field name="type">other</field>
-            <field name="name">Cuenta corriente con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_554" model="account.account.template">
-            <field name="code">554</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_55"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_554_child" model="account.account.template">
-            <field name="code">554</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_554"/>
-            <field name="type">other</field>
-            <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_555" model="account.account.template">
-            <field name="code">555</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_55"/>
-            <field name="type">view</field>
-            <field name="name">Partidas pendientes de aplicación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_555_child" model="account.account.template">
-            <field name="code">555</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_555"/>
-            <field name="type">other</field>
-            <field name="name">Partidas pendientes de aplicación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_556" model="account.account.template">
-            <field name="code">556</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_55"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos exigidos sobre participaciones en el patrimonio neto</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5563" model="account.account.template">
-            <field name="code">5563</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_556"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5563_child" model="account.account.template">
-            <field name="code">5563</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5563"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5564" model="account.account.template">
-            <field name="code">5564</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_556"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5564_child" model="account.account.template">
-            <field name="code">5564</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5564"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5565" model="account.account.template">
-            <field name="code">5565</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_556"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5565_child" model="account.account.template">
-            <field name="code">5565</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5565"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5566" model="account.account.template">
-            <field name="code">5566</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_556"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5566_child" model="account.account.template">
-            <field name="code">5566</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5566"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_557" model="account.account.template">
-            <field name="code">557</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_55"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo activo a cuenta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_557_child" model="account.account.template">
-            <field name="code">557</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_557"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo activo a cuenta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_558" model="account.account.template">
-            <field name="code">558</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_55"/>
-            <field name="type">view</field>
-            <field name="name">Fundadores y asociados por desembolsos exigidos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5580" model="account.account.template">
-            <field name="code">5580</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_558"/>
-            <field name="type">view</field>
-            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5580_child" model="account.account.template">
-            <field name="code">5580</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5580"/>
-            <field name="type">other</field>
-            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5585" model="account.account.template">
-            <field name="code">5585</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_558"/>
-            <field name="type">view</field>
-            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5585_child" model="account.account.template">
-            <field name="code">5585</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5585"/>
-            <field name="type">other</field>
-            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_559" model="account.account.template">
-            <field name="code">559</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_55"/>
-            <field name="type">view</field>
-            <field name="name">Derivados financieros a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5590" model="account.account.template">
-            <field name="code">5590</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_559"/>
-            <field name="type">view</field>
-            <field name="name">Activos por derivados financieros a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5590_child" model="account.account.template">
-            <field name="code">5590</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5590"/>
-            <field name="type">other</field>
-            <field name="name">Activos por derivados financieros a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5595" model="account.account.template">
-            <field name="code">5595</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_559"/>
-            <field name="type">view</field>
-            <field name="name">Pasivos por derivados financieros a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5595_child" model="account.account.template">
-            <field name="code">5595</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5595"/>
-            <field name="type">other</field>
-            <field name="name">Pasivos por derivados financieros a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_56" model="account.account.template">
-            <field name="code">56</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_560" model="account.account.template">
-            <field name="code">560</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_56"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas recibidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_560_child" model="account.account.template">
-            <field name="code">560</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_560"/>
-            <field name="type">other</field>
-            <field name="name">Fianzas recibidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_561" model="account.account.template">
-            <field name="code">561</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_56"/>
-            <field name="type">view</field>
-            <field name="name">Depósitos recibidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_561_child" model="account.account.template">
-            <field name="code">561</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_561"/>
-            <field name="type">other</field>
-            <field name="name">Depósitos recibidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_565" model="account.account.template">
-            <field name="code">565</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_56"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas constituidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_565_child" model="account.account.template">
-            <field name="code">565</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_565"/>
-            <field name="type">other</field>
-            <field name="name">Fianzas constituidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_566" model="account.account.template">
-            <field name="code">566</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_56"/>
-            <field name="type">view</field>
-            <field name="name">Depósitos constituidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_566_child" model="account.account.template">
-            <field name="code">566</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_566"/>
-            <field name="type">other</field>
-            <field name="name">Depósitos constituidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_567" model="account.account.template">
-            <field name="code">567</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_56"/>
-            <field name="type">view</field>
-            <field name="name">Intereses pagados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_567_child" model="account.account.template">
-            <field name="code">567</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_567"/>
-            <field name="type">other</field>
-            <field name="name">Intereses pagados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_568" model="account.account.template">
-            <field name="code">568</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_56"/>
-            <field name="type">view</field>
-            <field name="name">Intereses cobrados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_568_child" model="account.account.template">
-            <field name="code">568</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_568"/>
-            <field name="type">other</field>
-            <field name="name">Intereses cobrados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_57" model="account.account.template">
-            <field name="code">57</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5"/>
-            <field name="type">view</field>
-            <field name="name">Tesorería</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_570" model="account.account.template">
-            <field name="code">570</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_57"/>
-            <field name="type">view</field>
-            <field name="name">Caja, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_570_child" model="account.account.template">
-            <field name="code">570</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_570"/>
-            <field name="type">liquidity</field>
-            <field name="name">Caja, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_571" model="account.account.template">
-            <field name="code">571</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_57"/>
-            <field name="type">view</field>
-            <field name="name">Caja, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_571_child" model="account.account.template">
-            <field name="code">571</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_571"/>
-            <field name="type">liquidity</field>
-            <field name="name">Caja, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_572" model="account.account.template">
-            <field name="code">572</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_57"/>
-            <field name="type">view</field>
-            <field name="name">Bancos e instituciones de crédito c/c vista, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_572_child" model="account.account.template">
-            <field name="code">572</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_572"/>
-            <field name="type">liquidity</field>
-            <field name="name">Bancos e instituciones de crédito c/c vista, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_573" model="account.account.template">
-            <field name="code">573</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_57"/>
-            <field name="type">view</field>
-            <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_573_child" model="account.account.template">
-            <field name="code">573</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_573"/>
-            <field name="type">liquidity</field>
-            <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_574" model="account.account.template">
-            <field name="code">574</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_57"/>
-            <field name="type">view</field>
-            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_574_child" model="account.account.template">
-            <field name="code">574</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_574"/>
-            <field name="type">liquidity</field>
-            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_575" model="account.account.template">
-            <field name="code">575</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_57"/>
-            <field name="type">view</field>
-            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_575_child" model="account.account.template">
-            <field name="code">575</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_575"/>
-            <field name="type">liquidity</field>
-            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_576" model="account.account.template">
-            <field name="code">576</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_57"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones a corto plazo de gran liquidez</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_576_child" model="account.account.template">
-            <field name="code">576</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_576"/>
-            <field name="type">liquidity</field>
-            <field name="name">Inversiones a corto plazo de gran liquidez</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_59" model="account.account.template">
-            <field name="code">59</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_593" model="account.account.template">
-            <field name="code">593</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5933" model="account.account.template">
-            <field name="code">5933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_593"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5933_child" model="account.account.template">
-            <field name="code">5933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5933"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5934" model="account.account.template">
-            <field name="code">5934</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_593"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5934_child" model="account.account.template">
-            <field name="code">5934</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5934"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5935" model="account.account.template">
-            <field name="code">5935</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_593"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5935_child" model="account.account.template">
-            <field name="code">5935</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5935"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_594" model="account.account.template">
-            <field name="code">594</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5943" model="account.account.template">
-            <field name="code">5943</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_594"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5943_child" model="account.account.template">
-            <field name="code">5943</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5943"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5944" model="account.account.template">
-            <field name="code">5944</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_594"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5944_child" model="account.account.template">
-            <field name="code">5944</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5944"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5945" model="account.account.template">
-            <field name="code">5945</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_594"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5945_child" model="account.account.template">
-            <field name="code">5945</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5945"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_595" model="account.account.template">
-            <field name="code">595</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5953" model="account.account.template">
-            <field name="code">5953</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_595"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5953_child" model="account.account.template">
-            <field name="code">5953</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5953"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5954" model="account.account.template">
-            <field name="code">5954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_595"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5954_child" model="account.account.template">
-            <field name="code">5954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5954"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5955" model="account.account.template">
-            <field name="code">5955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_595"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_5955_child" model="account.account.template">
-            <field name="code">5955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_5955"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_596" model="account.account.template">
-            <field name="code">596</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_596_child" model="account.account.template">
-            <field name="code">596</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_596"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_597" model="account.account.template">
-            <field name="code">597</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_597_child" model="account.account.template">
-            <field name="code">597</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_597"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_598" model="account.account.template">
-            <field name="code">598</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_598_child" model="account.account.template">
-            <field name="code">598</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_598"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_assoc_6" model="account.account.template">
-            <field name="code">6</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_0"/>
-            <field name="type">view</field>
-            <field name="name">Compras y Gastos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_60" model="account.account.template">
-            <field name="code">60</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6"/>
-            <field name="type">view</field>
-            <field name="name">Compras</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_600" model="account.account.template">
-            <field name="code">600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_60"/>
-            <field name="type">view</field>
-            <field name="name">Compras de bienes destinados a la actividad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_600_child" model="account.account.template">
-            <field name="code">600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_600"/>
-            <field name="type">other</field>
-            <field name="name">Compras de bienes destinados a la actividad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_601" model="account.account.template">
-            <field name="code">601</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_60"/>
-            <field name="type">view</field>
-            <field name="name">Compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_601_child" model="account.account.template">
-            <field name="code">601</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_601"/>
-            <field name="type">other</field>
-            <field name="name">Compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_602" model="account.account.template">
-            <field name="code">602</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_60"/>
-            <field name="type">view</field>
-            <field name="name">Compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_602_child" model="account.account.template">
-            <field name="code">602</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_602"/>
-            <field name="type">other</field>
-            <field name="name">Compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_606" model="account.account.template">
-            <field name="code">606</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_60"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre compras por pronto pago</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6060" model="account.account.template">
-            <field name="code">6060</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_606"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre compras por pronto pago de bienes destinados a la actividad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6060_child" model="account.account.template">
-            <field name="code">6060</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6060"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre compras por pronto pago de bienes destinados a la actividad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6061" model="account.account.template">
-            <field name="code">6061</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_606"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6061_child" model="account.account.template">
-            <field name="code">6061</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6061"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6062" model="account.account.template">
-            <field name="code">6062</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_606"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6062_child" model="account.account.template">
-            <field name="code">6062</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6062"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_607" model="account.account.template">
-            <field name="code">607</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_60"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados por otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_607_child" model="account.account.template">
-            <field name="code">607</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_607"/>
-            <field name="type">other</field>
-            <field name="name">Trabajos realizados por otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_608" model="account.account.template">
-            <field name="code">608</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_60"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de compras y operaciones similares</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6080" model="account.account.template">
-            <field name="code">6080</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_608"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de compras de bienes destinados a la actividad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6080_child" model="account.account.template">
-            <field name="code">6080</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6080"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de compras de bienes destinados a la actividad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6081" model="account.account.template">
-            <field name="code">6081</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_608"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6081_child" model="account.account.template">
-            <field name="code">6081</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6081"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6082" model="account.account.template">
-            <field name="code">6082</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_608"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6082_child" model="account.account.template">
-            <field name="code">6082</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6082"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_609" model="account.account.template">
-            <field name="code">609</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_60"/>
-            <field name="type">view</field>
-            <field name="name">“Rappels” por compras</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6090" model="account.account.template">
-            <field name="code">6090</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_609"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" por compras de bienes destinados a la actividad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6090_child" model="account.account.template">
-            <field name="code">6090</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6090"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" por compras de bienes destinados a la actividad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6091" model="account.account.template">
-            <field name="code">6091</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_609"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" por compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6091_child" model="account.account.template">
-            <field name="code">6091</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6091"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" por compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6092" model="account.account.template">
-            <field name="code">6092</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_609"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6092_child" model="account.account.template">
-            <field name="code">6092</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6092"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_61" model="account.account.template">
-            <field name="code">61</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_610" model="account.account.template">
-            <field name="code">610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_61"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de bienes destinados a la actividad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_610_child" model="account.account.template">
-            <field name="code">610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_610"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_611" model="account.account.template">
-            <field name="code">611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_61"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_611_child" model="account.account.template">
-            <field name="code">611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_611"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_612" model="account.account.template">
-            <field name="code">612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_61"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_612_child" model="account.account.template">
-            <field name="code">612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_612"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_62" model="account.account.template">
-            <field name="code">62</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6"/>
-            <field name="type">view</field>
-            <field name="name">Servicios Exteriores</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_620" model="account.account.template">
-            <field name="code">620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_62"/>
-            <field name="type">view</field>
-            <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_620_child" model="account.account.template">
-            <field name="code">620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_620"/>
-            <field name="type">other</field>
-            <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_621" model="account.account.template">
-            <field name="code">621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_62"/>
-            <field name="type">view</field>
-            <field name="name">Arrendamientos y cánones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_621_child" model="account.account.template">
-            <field name="code">621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_621"/>
-            <field name="type">other</field>
-            <field name="name">Arrendamientos y cánones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_622" model="account.account.template">
-            <field name="code">622</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_62"/>
-            <field name="type">view</field>
-            <field name="name">Reparaciones y conservación</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_622_child" model="account.account.template">
-            <field name="code">622</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_622"/>
-            <field name="type">other</field>
-            <field name="name">Reparaciones y conservación</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_623" model="account.account.template">
-            <field name="code">623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_62"/>
-            <field name="type">view</field>
-            <field name="name">Servicios de profesionales independientes</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_623_child" model="account.account.template">
-            <field name="code">623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_623"/>
-            <field name="type">other</field>
-            <field name="name">Servicios de profesionales independientes</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_624" model="account.account.template">
-            <field name="code">624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_62"/>
-            <field name="type">view</field>
-            <field name="name">Transportes</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_624_child" model="account.account.template">
-            <field name="code">624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_624"/>
-            <field name="type">other</field>
-            <field name="name">Transportes</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_625" model="account.account.template">
-            <field name="code">625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_62"/>
-            <field name="type">view</field>
-            <field name="name">Primas de seguros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_625_child" model="account.account.template">
-            <field name="code">625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_625"/>
-            <field name="type">other</field>
-            <field name="name">Primas de seguros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_626" model="account.account.template">
-            <field name="code">626</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_62"/>
-            <field name="type">view</field>
-            <field name="name">Servicios bancarios y similares</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_626_child" model="account.account.template">
-            <field name="code">626</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_626"/>
-            <field name="type">other</field>
-            <field name="name">Servicios bancarios y similares</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_627" model="account.account.template">
-            <field name="code">627</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_62"/>
-            <field name="type">view</field>
-            <field name="name">Publicidad, propaganda y relaciones públicas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_627_child" model="account.account.template">
-            <field name="code">627</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_627"/>
-            <field name="type">other</field>
-            <field name="name">Publicidad, propaganda y relaciones públicas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_628" model="account.account.template">
-            <field name="code">628</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_62"/>
-            <field name="type">view</field>
-            <field name="name">Suministros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_628_child" model="account.account.template">
-            <field name="code">628</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_628"/>
-            <field name="type">other</field>
-            <field name="name">Suministros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_629" model="account.account.template">
-            <field name="code">629</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_62"/>
-            <field name="type">view</field>
-            <field name="name">Otros servicios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_629_child" model="account.account.template">
-            <field name="code">629</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_629"/>
-            <field name="type">other</field>
-            <field name="name">Otros servicios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_63" model="account.account.template">
-            <field name="code">63</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6"/>
-            <field name="type">view</field>
-            <field name="name">Tributos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_630" model="account.account.template">
-            <field name="code">630</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_63"/>
-            <field name="type">view</field>
-            <field name="name">Impuesto sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6300" model="account.account.template">
-            <field name="code">6300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_630"/>
-            <field name="type">view</field>
-            <field name="name">Impuesto corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6300_child" model="account.account.template">
-            <field name="code">6300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6300"/>
-            <field name="type">other</field>
-            <field name="name">Impuesto corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6301" model="account.account.template">
-            <field name="code">6301</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_630"/>
-            <field name="type">view</field>
-            <field name="name">Impuesto diferido</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6301_child" model="account.account.template">
-            <field name="code">6301</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6301"/>
-            <field name="type">other</field>
-            <field name="name">Impuesto diferido</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_631" model="account.account.template">
-            <field name="code">631</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_63"/>
-            <field name="type">view</field>
-            <field name="name">Otros tributos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_631_child" model="account.account.template">
-            <field name="code">631</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_631"/>
-            <field name="type">other</field>
-            <field name="name">Otros tributos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_633" model="account.account.template">
-            <field name="code">633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_63"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_633_child" model="account.account.template">
-            <field name="code">633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_633"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_634" model="account.account.template">
-            <field name="code">634</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_63"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes negativos en la imposición indirecta</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6341" model="account.account.template">
-            <field name="code">6341</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_634"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes negativos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6341_child" model="account.account.template">
-            <field name="code">6341</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6341"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes negativos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6342" model="account.account.template">
-            <field name="code">6342</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_634"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes negativos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6342_child" model="account.account.template">
-            <field name="code">6342</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6342"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes negativos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_636" model="account.account.template">
-            <field name="code">636</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_63"/>
-            <field name="type">view</field>
-            <field name="name">Devolución de impuestos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_636_child" model="account.account.template">
-            <field name="code">636</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_636"/>
-            <field name="type">other</field>
-            <field name="name">Devolución de impuestos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_638" model="account.account.template">
-            <field name="code">638</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_63"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_638_child" model="account.account.template">
-            <field name="code">638</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_638"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_639" model="account.account.template">
-            <field name="code">639</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_63"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes positivos en la imposición indirecta</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6391" model="account.account.template">
-            <field name="code">6391</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_639"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes positivos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6391_child" model="account.account.template">
-            <field name="code">6391</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6391"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes positivos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6392" model="account.account.template">
-            <field name="code">6392</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_639"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes positivos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_assoc_6392_child" model="account.account.template">
-            <field name="code">6392</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6392"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes positivos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_64" model="account.account.template">
-            <field name="code">64</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6"/>
-            <field name="type">view</field>
-            <field name="name">Gastos de personal</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_640" model="account.account.template">
-            <field name="code">640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_64"/>
-            <field name="type">view</field>
-            <field name="name">Sueldos y salarios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_640_child" model="account.account.template">
-            <field name="code">640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_640"/>
-            <field name="type">other</field>
-            <field name="name">Sueldos y salarios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_641" model="account.account.template">
-            <field name="code">641</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_64"/>
-            <field name="type">view</field>
-            <field name="name">Indemnizaciones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_641_child" model="account.account.template">
-            <field name="code">641</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_641"/>
-            <field name="type">other</field>
-            <field name="name">Indemnizaciones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_642" model="account.account.template">
-            <field name="code">642</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_64"/>
-            <field name="type">view</field>
-            <field name="name">Seguridad Social a cargo de la empresa</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_642_child" model="account.account.template">
-            <field name="code">642</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_642"/>
-            <field name="type">other</field>
-            <field name="name">Seguridad Social a cargo de la empresa</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_649" model="account.account.template">
-            <field name="code">649</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_64"/>
-            <field name="type">view</field>
-            <field name="name">Otros gastos sociales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_649_child" model="account.account.template">
-            <field name="code">649</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_649"/>
-            <field name="type">other</field>
-            <field name="name">Otros gastos sociales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_65" model="account.account.template">
-            <field name="code">65</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6"/>
-            <field name="type">view</field>
-            <field name="name">Ayudas monetarias de la entidad y otros gastos de gestión</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_650" model="account.account.template">
-            <field name="code">650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_65"/>
-            <field name="type">view</field>
-            <field name="name">Ayudas monetarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_6501" model="account.account.template">
-            <field name="code">6501</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_650"/>
-            <field name="type">view</field>
-            <field name="name">Ayudas monetarias individuales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6501_child" model="account.account.template">
-            <field name="code">6501</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6501"/>
-            <field name="type">other</field>
-            <field name="name">Ayudas monetarias individuales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_6502" model="account.account.template">
-            <field name="code">6502</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_650"/>
-            <field name="type">view</field>
-            <field name="name">Ayudas monetarias a entidades</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6502_child" model="account.account.template">
-            <field name="code">6502</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6502"/>
-            <field name="type">other</field>
-            <field name="name">Ayudas monetarias a entidades</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_6503" model="account.account.template">
-            <field name="code">6503</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_650"/>
-            <field name="type">view</field>
-            <field name="name">Ayudas monetarias realizadas a través de otras entidades o centros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6503_child" model="account.account.template">
-            <field name="code">6503</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6503"/>
-            <field name="type">other</field>
-            <field name="name">Ayudas monetarias realizadas a través de otras entidades o centros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_6504" model="account.account.template">
-            <field name="code">6504</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_650"/>
-            <field name="type">view</field>
-            <field name="name">Ayudas monetarias de cooperación internacional</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6504_child" model="account.account.template">
-            <field name="code">6504</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6504"/>
-            <field name="type">other</field>
-            <field name="name">Ayudas monetarias de cooperación internacional</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-
-
-
-        <record id="pgc_assoc_651" model="account.account.template">
-            <field name="code">651</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_65"/>
-            <field name="type">view</field>
-            <field name="name">Ayudas no monetarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6510" model="account.account.template">
-            <field name="code">6510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_651"/>
-            <field name="type">view</field>
-            <field name="name">Beneficio transferido (gestor)</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6510_child" model="account.account.template">
-            <field name="code">6510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6510"/>
-            <field name="type">other</field>
-            <field name="name">Beneficio transferido (gestor)</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6511" model="account.account.template">
-            <field name="code">6511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_651"/>
-            <field name="type">view</field>
-            <field name="name">Ayudas no monetarias individuales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6511_child" model="account.account.template">
-            <field name="code">6511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6511"/>
-            <field name="type">other</field>
-            <field name="name">Ayudas no monetarias individuales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6512" model="account.account.template">
-            <field name="code">6512</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_651"/>
-            <field name="type">view</field>
-            <field name="name">Ayudas no monetarias a entidades</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6512_child" model="account.account.template">
-            <field name="code">6512</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6512"/>
-            <field name="type">other</field>
-            <field name="name">Ayudas no monetarias a entidades</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_6513" model="account.account.template">
-            <field name="code">6513</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_651"/>
-            <field name="type">view</field>
-            <field name="name">Ayudas no monetarias realizadas a través de otras entidades o centros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6513_child" model="account.account.template">
-            <field name="code">6513</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6513"/>
-            <field name="type">other</field>
-            <field name="name">Ayudas no monetarias realizadas a través de otras entidades o centros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_6514" model="account.account.template">
-            <field name="code">6514</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_651"/>
-            <field name="type">view</field>
-            <field name="name">Ayudas no monetarias de cooperación internacional</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6514_child" model="account.account.template">
-            <field name="code">6514</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6514"/>
-            <field name="type">other</field>
-            <field name="name">Ayudas no monetarias de cooperación internacional</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_653" model="account.account.template">
-            <field name="code">653</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_65"/>
-            <field name="type">view</field>
-            <field name="name">Compensación de gastos por prestaciones de colaboración</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_653_child" model="account.account.template">
-            <field name="code">653</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_653"/>
-            <field name="type">other</field>
-            <field name="name">Compensación de gastos por prestaciones de colaboración</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_654" model="account.account.template">
-            <field name="code">654</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_65"/>
-            <field name="type">view</field>
-            <field name="name">Reembolsos de gastos al órgano de gobierno</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_654_child" model="account.account.template">
-            <field name="code">654</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_654"/>
-            <field name="type">other</field>
-            <field name="name">Reembolsos de gastos al órgano de gobierno</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_655" model="account.account.template">
-            <field name="code">655</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_65"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos derivados de la actividad incobrables</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_655_child" model="account.account.template">
-            <field name="code">655</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_655"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos derivados de la actividad incobrables</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-
-        <record id="pgc_assoc_656" model="account.account.template">
-            <field name="code">656</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_65"/>
-            <field name="type">view</field>
-            <field name="name">Resultados de operaciones en común</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6560" model="account.account.template">
-            <field name="code">6560</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_656"/>
-            <field name="type">view</field>
-            <field name="name">Beneficio transferido (gestor)</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6560_child" model="account.account.template">
-            <field name="code">6560</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6560"/>
-            <field name="type">other</field>
-            <field name="name">Beneficio transferido (gestor)</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_6561" model="account.account.template">
-            <field name="code">6561</field>
-            <field name="reconcile" eval="False"/>    
-            <field name="parent_id" ref="pgc_assoc_656"/>
-            <field name="type">view</field>
-            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6561_child" model="account.account.template">
-            <field name="code">6561</field>
-            <field name="reconcile" eval="False"/>    
-            <field name="parent_id" ref="pgc_assoc_6561"/>
-            <field name="type">other</field>
-            <field name="name">Pérdida soportada(partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_658" model="account.account.template">
-            <field name="code">658</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_65"/>
-            <field name="type">view</field>
-            <field name="name">Reintegro de subvenciones, donaciones y legados recibidos, afectados a la actividad propia de la entidad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_658_child" model="account.account.template">
-            <field name="code">658</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_658"/>
-            <field name="type">other</field>
-            <field name="name">Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad </field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-
-        <record id="pgc_assoc_659" model="account.account.template">
-            <field name="code">659</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_65"/>
-            <field name="type">view</field>
-            <field name="name">Otras pérdidas en gestión corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_659_child" model="account.account.template">
-            <field name="code">659</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_659"/>
-            <field name="type">other</field>
-            <field name="name">Otras pérdidas en gestión corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_66" model="account.account.template">
-            <field name="code">66</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6"/>
-            <field name="type">view</field>
-            <field name="name">Gastos financieros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_660" model="account.account.template">
-            <field name="code">660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_66"/>
-            <field name="type">view</field>
-            <field name="name">Gastos financieros por actualización de provisiones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_660_child" model="account.account.template">
-            <field name="code">660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_660"/>
-            <field name="type">other</field>
-            <field name="name">Gastos financieros por actualización de provisiones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_661" model="account.account.template">
-            <field name="code">661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_66"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6610" model="account.account.template">
-            <field name="code">6610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6610_child" model="account.account.template">
-            <field name="code">6610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6610"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6611" model="account.account.template">
-            <field name="code">6611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6611_child" model="account.account.template">
-            <field name="code">6611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6611"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6612" model="account.account.template">
-            <field name="code">6612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6612_child" model="account.account.template">
-            <field name="code">6612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6612"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6613" model="account.account.template">
-            <field name="code">6613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6613_child" model="account.account.template">
-            <field name="code">6613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6613"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6615" model="account.account.template">
-            <field name="code">6615</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6615_child" model="account.account.template">
-            <field name="code">6615</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6615"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6616" model="account.account.template">
-            <field name="code">6616</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6616_child" model="account.account.template">
-            <field name="code">6616</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6616"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6617" model="account.account.template">
-            <field name="code">6617</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6617_child" model="account.account.template">
-            <field name="code">6617</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6617"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6618" model="account.account.template">
-            <field name="code">6618</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6618_child" model="account.account.template">
-            <field name="code">6618</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6618"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_662" model="account.account.template">
-            <field name="code">662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_66"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6620" model="account.account.template">
-            <field name="code">6620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_662"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6620_child" model="account.account.template">
-            <field name="code">6620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6620"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6621" model="account.account.template">
-            <field name="code">6621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_662"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6621_child" model="account.account.template">
-            <field name="code">6621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6621"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6622" model="account.account.template">
-            <field name="code">6622</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_662"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6622_child" model="account.account.template">
-            <field name="code">6622</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6622"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6623" model="account.account.template">
-            <field name="code">6623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_662"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo con entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6623_child" model="account.account.template">
-            <field name="code">6623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6623"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo con entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6624" model="account.account.template">
-            <field name="code">6624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_662"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6624_child" model="account.account.template">
-            <field name="code">6624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6624"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_663" model="account.account.template">
-            <field name="code">663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_66"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por valoración de activos y pasivos financieros por su valor razonable</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_663_child" model="account.account.template">
-            <field name="code">663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_663"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por valoración de activos y pasivos financieros por su valor razonable</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_664" model="account.account.template">
-            <field name="code">664</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_66"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6640" model="account.account.template">
-            <field name="code">6640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_664"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de pasivos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6640_child" model="account.account.template">
-            <field name="code">6640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6640"/>
-            <field name="type">other</field>
-            <field name="name">Dividendos de pasivos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6641" model="account.account.template">
-            <field name="code">6641</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_664"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de pasivos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6641_child" model="account.account.template">
-            <field name="code">6641</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6641"/>
-            <field name="type">other</field>
-            <field name="name">Dividendos de pasivos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6642" model="account.account.template">
-            <field name="code">6642</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_664"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6642_child" model="account.account.template">
-            <field name="code">6642</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6642"/>
-            <field name="type">other</field>
-            <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6643" model="account.account.template">
-            <field name="code">6643</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_664"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de pasivos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6643_child" model="account.account.template">
-            <field name="code">6643</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6643"/>
-            <field name="type">other</field>
-            <field name="name">Dividendos de pasivos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_665" model="account.account.template">
-            <field name="code">665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_66"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por descuento de efectos y operaciones de “factoring”</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6650" model="account.account.template">
-            <field name="code">6650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6650_child" model="account.account.template">
-            <field name="code">6650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6650"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6651" model="account.account.template">
-            <field name="code">6651</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6651_child" model="account.account.template">
-            <field name="code">6651</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6651"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6652" model="account.account.template">
-            <field name="code">6652</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6652_child" model="account.account.template">
-            <field name="code">6652</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6652"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6653" model="account.account.template">
-            <field name="code">6653</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6653_child" model="account.account.template">
-            <field name="code">6653</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6653"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6654" model="account.account.template">
-            <field name="code">6654</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6654_child" model="account.account.template">
-            <field name="code">6654</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6654"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6655" model="account.account.template">
-            <field name="code">6655</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6655_child" model="account.account.template">
-            <field name="code">6655</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6655"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6656" model="account.account.template">
-            <field name="code">6656</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6656_child" model="account.account.template">
-            <field name="code">6656</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6656"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6657" model="account.account.template">
-            <field name="code">6657</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6657_child" model="account.account.template">
-            <field name="code">6657</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6657"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_666" model="account.account.template">
-            <field name="code">666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_66"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en participaciones y valores representativos de deuda</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6660" model="account.account.template">
-            <field name="code">6660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6660_child" model="account.account.template">
-            <field name="code">6660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6660"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6661" model="account.account.template">
-            <field name="code">6661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6661_child" model="account.account.template">
-            <field name="code">6661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6661"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6662" model="account.account.template">
-            <field name="code">6662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6662_child" model="account.account.template">
-            <field name="code">6662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6662"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6663" model="account.account.template">
-            <field name="code">6663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6663_child" model="account.account.template">
-            <field name="code">6663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6663"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6665" model="account.account.template">
-            <field name="code">6665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6665_child" model="account.account.template">
-            <field name="code">6665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6665"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6666" model="account.account.template">
-            <field name="code">6666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6666_child" model="account.account.template">
-            <field name="code">6666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6666"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6667" model="account.account.template">
-            <field name="code">6667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6667_child" model="account.account.template">
-            <field name="code">6667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6667"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6668" model="account.account.template">
-            <field name="code">6668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6668_child" model="account.account.template">
-            <field name="code">6668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6668"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_667" model="account.account.template">
-            <field name="code">667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_66"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos no comerciales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6670" model="account.account.template">
-            <field name="code">6670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6670_child" model="account.account.template">
-            <field name="code">6670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6670"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6671" model="account.account.template">
-            <field name="code">6671</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6671_child" model="account.account.template">
-            <field name="code">6671</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6671"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6672" model="account.account.template">
-            <field name="code">6672</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6672_child" model="account.account.template">
-            <field name="code">6672</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6672"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6673" model="account.account.template">
-            <field name="code">6673</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6673_child" model="account.account.template">
-            <field name="code">6673</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6673"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6675" model="account.account.template">
-            <field name="code">6675</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6675_child" model="account.account.template">
-            <field name="code">6675</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6675"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6676" model="account.account.template">
-            <field name="code">6676</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6676_child" model="account.account.template">
-            <field name="code">6676</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6676"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6677" model="account.account.template">
-            <field name="code">6677</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6677_child" model="account.account.template">
-            <field name="code">6677</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6677"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6678" model="account.account.template">
-            <field name="code">6678</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6678_child" model="account.account.template">
-            <field name="code">6678</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6678"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_668" model="account.account.template">
-            <field name="code">668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_66"/>
-            <field name="type">view</field>
-            <field name="name">Diferencias negativas de cambio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_668_child" model="account.account.template">
-            <field name="code">668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_668"/>
-            <field name="type">other</field>
-            <field name="name">Diferencias negativas de cambio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_669" model="account.account.template">
-            <field name="code">669</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_66"/>
-            <field name="type">view</field>
-            <field name="name">Otros gastos financieros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_669_child" model="account.account.template">
-            <field name="code">669</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_669"/>
-            <field name="type">other</field>
-            <field name="name">Otros gastos financieros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_67" model="account.account.template">
-            <field name="code">67</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de activos no corrientes y gastos excepcionales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_670" model="account.account.template">
-            <field name="code">670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_67"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_670_child" model="account.account.template">
-            <field name="code">670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_670"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_671" model="account.account.template">
-            <field name="code">671</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_67"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes del inmovilizado material y bienes del Patrimonio Histórico</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_671_child" model="account.account.template">
-            <field name="code">671</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_671"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes del inmovilizado material y bienes del Patrimonio Histórico</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_672" model="account.account.template">
-            <field name="code">672</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_67"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_672_child" model="account.account.template">
-            <field name="code">672</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_672"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_673" model="account.account.template">
-            <field name="code">673</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_67"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de participaciones en partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6733" model="account.account.template">
-            <field name="code">6733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_673"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6733_child" model="account.account.template">
-            <field name="code">6733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6733"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6734" model="account.account.template">
-            <field name="code">6734</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_673"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6734_child" model="account.account.template">
-            <field name="code">6734</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6734"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6735" model="account.account.template">
-            <field name="code">6735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_673"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6735_child" model="account.account.template">
-            <field name="code">6735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6735"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_675" model="account.account.template">
-            <field name="code">675</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_67"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_675_child" model="account.account.template">
-            <field name="code">675</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_675"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_678" model="account.account.template">
-            <field name="code">678</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_67"/>
-            <field name="type">view</field>
-            <field name="name">Gastos excepcionales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_678_child" model="account.account.template">
-            <field name="code">678</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_678"/>
-            <field name="type">other</field>
-            <field name="name">Gastos excepcionales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_68" model="account.account.template">
-            <field name="code">68</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6"/>
-            <field name="type">view</field>
-            <field name="name">Dotaciones para amortizaciones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_680" model="account.account.template">
-            <field name="code">680</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_68"/>
-            <field name="type">view</field>
-            <field name="name">Amortización del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_680_child" model="account.account.template">
-            <field name="code">680</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_680"/>
-            <field name="type">other</field>
-            <field name="name">Amortización del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_681" model="account.account.template">
-            <field name="code">681</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_68"/>
-            <field name="type">view</field>
-            <field name="name">Amortización del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_681_child" model="account.account.template">
-            <field name="code">681</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_681"/>
-            <field name="type">other</field>
-            <field name="name">Amortización del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_682" model="account.account.template">
-            <field name="code">682</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_68"/>
-            <field name="type">view</field>
-            <field name="name">Amortización de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_682_child" model="account.account.template">
-            <field name="code">682</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_682"/>
-            <field name="type">other</field>
-            <field name="name">Amortización de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_69" model="account.account.template">
-            <field name="code">69</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro y otras dotaciones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_690" model="account.account.template">
-            <field name="code">690</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_690_child" model="account.account.template">
-            <field name="code">690</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_690"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_691" model="account.account.template">
-            <field name="code">691</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado material y bienes del Patrimonio Histórico</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_691_child" model="account.account.template">
-            <field name="code">691</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_691"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado material y bienes del Patrimonio Histórico</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-        <record id="pgc_assoc_6910" model="account.account.template">
-            <field name="code">6910</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_691"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <!--
-        <record id="pgc_assoc_6910_child" model="account.account.template">
-            <field name="code">6910</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6910"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
--->
-        <record id="pgc_assoc_6911" model="account.account.template">
-            <field name="code">6911</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_691"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de bienes del Patrimonio Histórico</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6911_child" model="account.account.template">
-            <field name="code">6911</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6911"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro bienes del Patrimonio Histórico</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-
-
-
-        <record id="pgc_assoc_692" model="account.account.template">
-            <field name="code">692</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_692_child" model="account.account.template">
-            <field name="code">692</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_692"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_693" model="account.account.template">
-            <field name="code">693</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de existencias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6930" model="account.account.template">
-            <field name="code">6930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_693"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6930_child" model="account.account.template">
-            <field name="code">6930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6930"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6931" model="account.account.template">
-            <field name="code">6931</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_693"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6931_child" model="account.account.template">
-            <field name="code">6931</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6931"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6932" model="account.account.template">
-            <field name="code">6932</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_693"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6932_child" model="account.account.template">
-            <field name="code">6932</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6932"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6933" model="account.account.template">
-            <field name="code">6933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_693"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6933_child" model="account.account.template">
-            <field name="code">6933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6933"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_694" model="account.account.template">
-            <field name="code">694</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos por operaciones de la actividad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_694_child" model="account.account.template">
-            <field name="code">694</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_694"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos por operaciones de la actividad</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_695" model="account.account.template">
-            <field name="code">695</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_69"/>
-            <field name="type">view</field>
-            <field name="name">Dotación a la provisión por operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6954" model="account.account.template">
-            <field name="code">6954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_695"/>
-            <field name="type">view</field>
-            <field name="name">Dotación a la provisión por contratos onerosos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6954_child" model="account.account.template">
-            <field name="code">6954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6954"/>
-            <field name="type">other</field>
-            <field name="name">Dotación a la provisión por contratos onerosos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6959" model="account.account.template">
-            <field name="code">6959</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_695"/>
-            <field name="type">view</field>
-            <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6959_child" model="account.account.template">
-            <field name="code">6959</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6959"/>
-            <field name="type">other</field>
-            <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_696" model="account.account.template">
-            <field name="code">696</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6960" model="account.account.template">
-            <field name="code">6960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6960_child" model="account.account.template">
-            <field name="code">6960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6960"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6961" model="account.account.template">
-            <field name="code">6961</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6961_child" model="account.account.template">
-            <field name="code">6961</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6961"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6962" model="account.account.template">
-            <field name="code">6962</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6962_child" model="account.account.template">
-            <field name="code">6962</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6962"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6963" model="account.account.template">
-            <field name="code">6963</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6963_child" model="account.account.template">
-            <field name="code">6963</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6963"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6965" model="account.account.template">
-            <field name="code">6965</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6965_child" model="account.account.template">
-            <field name="code">6965</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6965"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6966" model="account.account.template">
-            <field name="code">6966</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6966_child" model="account.account.template">
-            <field name="code">6966</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6966"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6967" model="account.account.template">
-            <field name="code">6967</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6967_child" model="account.account.template">
-            <field name="code">6967</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6967"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6968" model="account.account.template">
-            <field name="code">6968</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6968_child" model="account.account.template">
-            <field name="code">6968</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6968"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_697" model="account.account.template">
-            <field name="code">697</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6970" model="account.account.template">
-            <field name="code">6970</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_697"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6970_child" model="account.account.template">
-            <field name="code">6970</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6970"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6971" model="account.account.template">
-            <field name="code">6971</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_697"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6971_child" model="account.account.template">
-            <field name="code">6971</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6971"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6972" model="account.account.template">
-            <field name="code">6972</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_697"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6972_child" model="account.account.template">
-            <field name="code">6972</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6972"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6973" model="account.account.template">
-            <field name="code">6973</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_697"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6973_child" model="account.account.template">
-            <field name="code">6973</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6973"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_698" model="account.account.template">
-            <field name="code">698</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6980" model="account.account.template">
-            <field name="code">6980</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6980_child" model="account.account.template">
-            <field name="code">6980</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6980"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6981" model="account.account.template">
-            <field name="code">6981</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6981_child" model="account.account.template">
-            <field name="code">6981</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6981"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6985" model="account.account.template">
-            <field name="code">6985</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6985_child" model="account.account.template">
-            <field name="code">6985</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6985"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6986" model="account.account.template">
-            <field name="code">6986</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6986_child" model="account.account.template">
-            <field name="code">6986</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6986"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6987" model="account.account.template">
-            <field name="code">6987</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6987_child" model="account.account.template">
-            <field name="code">6987</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6987"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6988" model="account.account.template">
-            <field name="code">6988</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6988_child" model="account.account.template">
-            <field name="code">6988</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6988"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_699" model="account.account.template">
-            <field name="code">699</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6990" model="account.account.template">
-            <field name="code">6990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_699"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6990_child" model="account.account.template">
-            <field name="code">6990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6990"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6991" model="account.account.template">
-            <field name="code">6991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_699"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6991_child" model="account.account.template">
-            <field name="code">6991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6991"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6992" model="account.account.template">
-            <field name="code">6992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_699"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6992_child" model="account.account.template">
-            <field name="code">6992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6992"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6993" model="account.account.template">
-            <field name="code">6993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_699"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_6993_child" model="account.account.template">
-            <field name="code">6993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_6993"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_assoc_7" model="account.account.template">
-            <field name="code">7</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_0"/>
-            <field name="type">view</field>
-            <field name="name">Ventas e ingresos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_70" model="account.account.template">
-            <field name="code">70</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de mercaderías, de producción propia, de servicios, etc.</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_700" model="account.account.template">
-            <field name="code">700</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_70"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7000" model="account.account.template">
-            <field name="code">7000</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_700"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de mercaderías en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7000_child" model="account.account.template">
-            <field name="code">7000</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7000"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de mercaderías en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7001" model="account.account.template">
-            <field name="code">7001</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_700"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de mercaderías Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7001_child" model="account.account.template">
-            <field name="code">7001</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7001"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de mercaderías Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7002" model="account.account.template">
-            <field name="code">7002</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_700"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de mercaderías Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7002_child" model="account.account.template">
-            <field name="code">7002</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7002"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de mercaderías Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_701" model="account.account.template">
-            <field name="code">701</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_70"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7010" model="account.account.template">
-            <field name="code">7010</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_701"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos terminados en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7010_child" model="account.account.template">
-            <field name="code">7010</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7010"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos terminados en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7011" model="account.account.template">
-            <field name="code">7011</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_701"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos terminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7011_child" model="account.account.template">
-            <field name="code">7011</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7011"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos terminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7012" model="account.account.template">
-            <field name="code">7012</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_701"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos terminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7012_child" model="account.account.template">
-            <field name="code">7012</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7012"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos terminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_702" model="account.account.template">
-            <field name="code">702</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_70"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7020" model="account.account.template">
-            <field name="code">7020</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_702"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos semiterminados en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7020_child" model="account.account.template">
-            <field name="code">7020</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7020"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos semiterminados en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7021" model="account.account.template">
-            <field name="code">7021</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_702"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7021_child" model="account.account.template">
-            <field name="code">7021</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7021"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7022" model="account.account.template">
-            <field name="code">7022</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_702"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos semiterminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7022_child" model="account.account.template">
-            <field name="code">7022</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7022"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos semiterminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_703" model="account.account.template">
-            <field name="code">703</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_70"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7030" model="account.account.template">
-            <field name="code">7030</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_703"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de subproductos y residuos en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7030_child" model="account.account.template">
-            <field name="code">7030</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7030"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de subproductos y residuos en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7031" model="account.account.template">
-            <field name="code">7031</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_703"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7031_child" model="account.account.template">
-            <field name="code">7031</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7031"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7032" model="account.account.template">
-            <field name="code">7032</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_703"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de subproductos y residuos Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7032_child" model="account.account.template">
-            <field name="code">7032</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7032"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de subproductos y residuos Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_704" model="account.account.template">
-            <field name="code">704</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_70"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7040" model="account.account.template">
-            <field name="code">7040</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_704"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de envases y embalajes en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7040_child" model="account.account.template">
-            <field name="code">7040</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7040"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de envases y embalajes en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7041" model="account.account.template">
-            <field name="code">7041</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_704"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7041_child" model="account.account.template">
-            <field name="code">7041</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7041"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7042" model="account.account.template">
-            <field name="code">7042</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_704"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de envases y embalajes Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7042_child" model="account.account.template">
-            <field name="code">7042</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7042"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de envases y embalajes Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_705" model="account.account.template">
-            <field name="code">705</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_70"/>
-            <field name="type">view</field>
-            <field name="name">Prestaciones de servicios</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7050" model="account.account.template">
-            <field name="code">7050</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_705"/>
-            <field name="type">view</field>
-            <field name="name">Prestaciones de servicios en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7050_child" model="account.account.template">
-            <field name="code">7050</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7050"/>
-            <field name="type">other</field>
-            <field name="name">Prestaciones de servicios en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7051" model="account.account.template">
-            <field name="code">7051</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_705"/>
-            <field name="type">view</field>
-            <field name="name">Prestaciones de servicios Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7051_child" model="account.account.template">
-            <field name="code">7051</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7051"/>
-            <field name="type">other</field>
-            <field name="name">Prestaciones de servicios Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7052" model="account.account.template">
-            <field name="code">7052</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_705"/>
-            <field name="type">view</field>
-            <field name="name">Prestaciones de servicios fuera de la UE</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7052_child" model="account.account.template">
-            <field name="code">7052</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7052"/>
-            <field name="type">other</field>
-            <field name="name">Prestaciones de servicios fuera de la UE</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_706" model="account.account.template">
-            <field name="code">706</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_70"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre ventas por pronto pago</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7060" model="account.account.template">
-            <field name="code">7060</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_706"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7060_child" model="account.account.template">
-            <field name="code">7060</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7060"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7061" model="account.account.template">
-            <field name="code">7061</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_706"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7061_child" model="account.account.template">
-            <field name="code">7061</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7061"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7062" model="account.account.template">
-            <field name="code">7062</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_706"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7062_child" model="account.account.template">
-            <field name="code">7062</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7062"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7063" model="account.account.template">
-            <field name="code">7063</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_706"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7063_child" model="account.account.template">
-            <field name="code">7063</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7063"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_708" model="account.account.template">
-            <field name="code">708</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_70"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas y operaciones similares</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7080" model="account.account.template">
-            <field name="code">7080</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_708"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7080_child" model="account.account.template">
-            <field name="code">7080</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7080"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7081" model="account.account.template">
-            <field name="code">7081</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_708"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7081_child" model="account.account.template">
-            <field name="code">7081</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7081"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7082" model="account.account.template">
-            <field name="code">7082</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_708"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7082_child" model="account.account.template">
-            <field name="code">7082</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7082"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7083" model="account.account.template">
-            <field name="code">7083</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_708"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7083_child" model="account.account.template">
-            <field name="code">7083</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7083"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7084" model="account.account.template">
-            <field name="code">7084</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_708"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7084_child" model="account.account.template">
-            <field name="code">7084</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7084"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_709" model="account.account.template">
-            <field name="code">709</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_70"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7090" model="account.account.template">
-            <field name="code">7090</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_709"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7090_child" model="account.account.template">
-            <field name="code">7090</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7090"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" sobre ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7091" model="account.account.template">
-            <field name="code">7091</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_709"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7091_child" model="account.account.template">
-            <field name="code">7091</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7091"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" sobre ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7092" model="account.account.template">
-            <field name="code">7092</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_709"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7092_child" model="account.account.template">
-            <field name="code">7092</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7092"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7093" model="account.account.template">
-            <field name="code">7093</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_709"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7093_child" model="account.account.template">
-            <field name="code">7093</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7093"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7094" model="account.account.template">
-            <field name="code">7094</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_709"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7094_child" model="account.account.template">
-            <field name="code">7094</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7094"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_71" model="account.account.template">
-            <field name="code">71</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_710" model="account.account.template">
-            <field name="code">710</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_71"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de productos en curso</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_710_child" model="account.account.template">
-            <field name="code">710</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_710"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de productos en curso</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_711" model="account.account.template">
-            <field name="code">711</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_71"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_711_child" model="account.account.template">
-            <field name="code">711</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_711"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_712" model="account.account.template">
-            <field name="code">712</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_71"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_712_child" model="account.account.template">
-            <field name="code">712</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_712"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_713" model="account.account.template">
-            <field name="code">713</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_71"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_713_child" model="account.account.template">
-            <field name="code">713</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_713"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_72" model="account.account.template">
-            <field name="code">72</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos propios de la entidad</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_720" model="account.account.template">
-            <field name="code">720</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_72"/>
-            <field name="type">view</field>
-            <field name="name">Cuotas de asociados y afiliados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_720_child" model="account.account.template">
-            <field name="code">720</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_720"/>
-            <field name="type">other</field>
-            <field name="name">Cuotas de asociados y afiliados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-
-        <record id="pgc_assoc_721" model="account.account.template">
-            <field name="code">721</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_72"/>
-            <field name="type">view</field>
-            <field name="name">Cuotas de usuarios</field>
-            <field name="user_type" ref="ingresos"/> 
-        </record>
-        <record id="pgc_assoc_721_child" model="account.account.template">
-            <field name="code">721</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_721"/>
-            <field name="type">other</field>
-            <field name="name">Cuotas de usuarios</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-
-        <record id="pgc_assoc_722" model="account.account.template">
-            <field name="code">722</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_72"/>
-            <field name="type">view</field>
-            <field name="name">Promociones de captación de recursos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_722_child" model="account.account.template">
-            <field name="code">722</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_722"/>
-            <field name="type">other</field>
-            <field name="name">Promociones de captación de recursos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-
-        <record id="pgc_assoc_723" model="account.account.template">
-            <field name="code">723</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_72"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de patrocinadores y colaboraciones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7230" model="account.account.template">
-            <field name="code">7230</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_723"/>
-            <field name="type">view</field>
-            <field name="name">Patrocinio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7230_child" model="account.account.template">
-            <field name="code">7230</field>
-            <field name="reconcile" eval="False"/>    
-            <field name="parent_id" ref="pgc_assoc_7230"/>
-            <field name="type">other</field>
-            <field name="name">Patrocinio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-
-        <record id="pgc_assoc_7231" model="account.account.template">
-            <field name="code">7231</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_723"/>
-            <field name="type">view</field>
-            <field name="name">Patrocinio publicitario</field>
-            <field name="user_type" ref="ingresos"/> 
-        </record>
-        <record id="pgc_assoc_7231_child" model="account.account.template">
-            <field name="code">7231</field>
-            <field name="reconcile" eval="False"/>     
-            <field name="parent_id" ref="pgc_assoc_7231"/>
-            <field name="type">other</field>
-            <field name="name">Patrocinio publicitario</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-
-
-        <record id="pgc_assoc_7233" model="account.account.template">
-            <field name="code">7233</field>
-            <field name="reconcile" eval="False"/>    
-            <field name="parent_id" ref="pgc_assoc_723"/>
-            <field name="type">view</field>
-            <field name="name">Colaboraciones empresariales</field>
-            <field name="user_type" ref="ingresos"/>  
-        </record>
-        <record id="pgc_assoc_7233_child" model="account.account.template">
-            <field name="code">7233</field>
-            <field name="reconcile" eval="False"/>     
-            <field name="parent_id" ref="pgc_assoc_7233"/>
-            <field name="type">other</field>
-            <field name="name">Colaboraciones empresariales</field>
-            <field name="user_type" ref="ingresos"/>  
-        </record>
-
-
-
-        <record id="pgc_assoc_728" model="account.account.template">
-            <field name="code">728</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_72"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por reintegro de ayudas y asignaciones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_728_child" model="account.account.template">
-            <field name="code">728</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_728"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos por reintegro de ayudas y asignaciones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-
-
-
-        <record id="pgc_assoc_73" model="account.account.template">
-            <field name="code">73</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados para la empresa</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_730" model="account.account.template">
-            <field name="code">730</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_73"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados para el inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_730_child" model="account.account.template">
-            <field name="code">730</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_730"/>
-            <field name="type">other</field>
-            <field name="name">Trabajos realizados para el inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_731" model="account.account.template">
-            <field name="code">731</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_73"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados para el inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_731_child" model="account.account.template">
-            <field name="code">731</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_731"/>
-            <field name="type">other</field>
-            <field name="name">Trabajos realizados para el inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_732" model="account.account.template">
-            <field name="code">732</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_73"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_732_child" model="account.account.template">
-            <field name="code">732</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_732"/>
-            <field name="type">other</field>
-            <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_733" model="account.account.template">
-            <field name="code">733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_73"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_733_child" model="account.account.template">
-            <field name="code">733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_733"/>
-            <field name="type">other</field>
-            <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_74" model="account.account.template">
-            <field name="code">74</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_740" model="account.account.template">
-            <field name="code">740</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_74"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones, donaciones y legados a la explotación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_740_child" model="account.account.template">
-            <field name="code">740</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_740"/>
-            <field name="type">other</field>
-            <field name="name">Subvenciones, donaciones y legados a la explotación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_746" model="account.account.template">
-            <field name="code">746</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_74"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_746_child" model="account.account.template">
-            <field name="code">746</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_746"/>
-            <field name="type">other</field>
-            <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_747" model="account.account.template">
-            <field name="code">747</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_74"/>
-            <field name="type">view</field>
-            <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_747_child" model="account.account.template">
-            <field name="code">747</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_747"/>
-            <field name="type">other</field>
-            <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_75" model="account.account.template">
-            <field name="code">75</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7"/>
-            <field name="type">view</field>
-            <field name="name">Otros ingresos de gestión</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_751" model="account.account.template">
-            <field name="code">751</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_75"/>
-            <field name="type">view</field>
-            <field name="name">Resultados de operaciones en común</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7510" model="account.account.template">
-            <field name="code">7510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_751"/>
-            <field name="type">view</field>
-            <field name="name">Pérdida transferido (gestor)</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7510_child" model="account.account.template">
-            <field name="code">7510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7510"/>
-            <field name="type">other</field>
-            <field name="name">Pérdida transferido (gestor)</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7511" model="account.account.template">
-            <field name="code">7511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_751"/>
-            <field name="type">view</field>
-            <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7511_child" model="account.account.template">
-            <field name="code">7511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7511"/>
-            <field name="type">other</field>
-            <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_752" model="account.account.template">
-            <field name="code">752</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_75"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por arrendamientos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_752_child" model="account.account.template">
-            <field name="code">752</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_752"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos por arrendamientos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_753" model="account.account.template">
-            <field name="code">753</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_75"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_753_child" model="account.account.template">
-            <field name="code">753</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_753"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_754" model="account.account.template">
-            <field name="code">754</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_75"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por comisiones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_754_child" model="account.account.template">
-            <field name="code">754</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_754"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos por comisiones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_755" model="account.account.template">
-            <field name="code">755</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_75"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por servicios al personal</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_755_child" model="account.account.template">
-            <field name="code">755</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_755"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos por servicios al personal</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_759" model="account.account.template">
-            <field name="code">759</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_75"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por servicios diversos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_759_child" model="account.account.template">
-            <field name="code">759</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_759"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos por servicios diversos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76" model="account.account.template">
-            <field name="code">76</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos financieros</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_760" model="account.account.template">
-            <field name="code">760</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7600" model="account.account.template">
-            <field name="code">7600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_760"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7600_child" model="account.account.template">
-            <field name="code">7600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7600"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7601" model="account.account.template">
-            <field name="code">7601</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_760"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7601_child" model="account.account.template">
-            <field name="code">7601</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7601"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7602" model="account.account.template">
-            <field name="code">7602</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_760"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7602_child" model="account.account.template">
-            <field name="code">7602</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7602"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7603" model="account.account.template">
-            <field name="code">7603</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_760"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7603_child" model="account.account.template">
-            <field name="code">7603</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7603"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_761" model="account.account.template">
-            <field name="code">761</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de valores representativos de deuda</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7610" model="account.account.template">
-            <field name="code">7610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_761"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7610_child" model="account.account.template">
-            <field name="code">7610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7610"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7611" model="account.account.template">
-            <field name="code">7611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_761"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7611_child" model="account.account.template">
-            <field name="code">7611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7611"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7612" model="account.account.template">
-            <field name="code">7612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_761"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7612_child" model="account.account.template">
-            <field name="code">7612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7612"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7613" model="account.account.template">
-            <field name="code">7613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_761"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7613_child" model="account.account.template">
-            <field name="code">7613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7613"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_762" model="account.account.template">
-            <field name="code">762</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7620" model="account.account.template">
-            <field name="code">7620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_762"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76200" model="account.account.template">
-            <field name="code">76200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7620"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76200_child" model="account.account.template">
-            <field name="code">76200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76200"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76201" model="account.account.template">
-            <field name="code">76201</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7620"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76201_child" model="account.account.template">
-            <field name="code">76201</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76201"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76202" model="account.account.template">
-            <field name="code">76202</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7620"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76202_child" model="account.account.template">
-            <field name="code">76202</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76202"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76203" model="account.account.template">
-            <field name="code">76203</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7620"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76203_child" model="account.account.template">
-            <field name="code">76203</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76203"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7621" model="account.account.template">
-            <field name="code">7621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_762"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a corto plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76210" model="account.account.template">
-            <field name="code">76210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7621"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76210_child" model="account.account.template">
-            <field name="code">76210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76210"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76211" model="account.account.template">
-            <field name="code">76211</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7621"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76211_child" model="account.account.template">
-            <field name="code">76211</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76211"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76212" model="account.account.template">
-            <field name="code">76212</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7621"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76212_child" model="account.account.template">
-            <field name="code">76212</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76212"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76213" model="account.account.template">
-            <field name="code">76213</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7621"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_76213_child" model="account.account.template">
-            <field name="code">76213</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76213"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_763" model="account.account.template">
-            <field name="code">763</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios por valoración de activos y pasivos financieros por su valor razonable</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_763_child" model="account.account.template">
-            <field name="code">763</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_763"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios por valoración de activos y pasivos financieros por su valor razonable</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_766" model="account.account.template">
-            <field name="code">766</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en participaciones y valores representativos de deuda</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7660" model="account.account.template">
-            <field name="code">7660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7660_child" model="account.account.template">
-            <field name="code">7660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7660"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7661" model="account.account.template">
-            <field name="code">7661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7661_child" model="account.account.template">
-            <field name="code">7661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7661"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7662" model="account.account.template">
-            <field name="code">7662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7662_child" model="account.account.template">
-            <field name="code">7662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7662"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7663" model="account.account.template">
-            <field name="code">7663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7663_child" model="account.account.template">
-            <field name="code">7663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7663"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7665" model="account.account.template">
-            <field name="code">7665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7665_child" model="account.account.template">
-            <field name="code">7665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7665"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7666" model="account.account.template">
-            <field name="code">7666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7666_child" model="account.account.template">
-            <field name="code">7666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7666"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7667" model="account.account.template">
-            <field name="code">7667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7667_child" model="account.account.template">
-            <field name="code">7667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7667"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7668" model="account.account.template">
-            <field name="code">7668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7668_child" model="account.account.template">
-            <field name="code">7668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7668"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_768" model="account.account.template">
-            <field name="code">768</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76"/>
-            <field name="type">view</field>
-            <field name="name">Diferencias positivas de cambio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_768_child" model="account.account.template">
-            <field name="code">768</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_768"/>
-            <field name="type">other</field>
-            <field name="name">Diferencias positivas de cambio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_769" model="account.account.template">
-            <field name="code">769</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_76"/>
-            <field name="type">view</field>
-            <field name="name">Otros ingresos financieros</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_769_child" model="account.account.template">
-            <field name="code">769</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_769"/>
-            <field name="type">other</field>
-            <field name="name">Otros ingresos financieros</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_77" model="account.account.template">
-            <field name="code">77</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de activos no corrientes e ingresos excepcionales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_770" model="account.account.template">
-            <field name="code">770</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_77"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_770_child" model="account.account.template">
-            <field name="code">770</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_770"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_771" model="account.account.template">
-            <field name="code">771</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_77"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes del inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_771_child" model="account.account.template">
-            <field name="code">771</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_771"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes del inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_772" model="account.account.template">
-            <field name="code">772</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_77"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_772_child" model="account.account.template">
-            <field name="code">772</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_772"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_773" model="account.account.template">
-            <field name="code">773</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_77"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo en partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7733" model="account.account.template">
-            <field name="code">7733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_773"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo en, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7733_child" model="account.account.template">
-            <field name="code">7733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7733"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo en, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7734" model="account.account.template">
-            <field name="code">7734</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_773"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7734_child" model="account.account.template">
-            <field name="code">7734</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7734"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7735" model="account.account.template">
-            <field name="code">7735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_773"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7735_child" model="account.account.template">
-            <field name="code">7735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7735"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_775" model="account.account.template">
-            <field name="code">775</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_77"/>
-            <field name="type">view</field>
-            <field name="name">Beneficos por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_775_child" model="account.account.template">
-            <field name="code">775</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_775"/>
-            <field name="type">other</field>
-            <field name="name">Beneficos por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_778" model="account.account.template">
-            <field name="code">778</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_77"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos excepcionales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_778_child" model="account.account.template">
-            <field name="code">778</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_778"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos excepcionales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_79" model="account.account.template">
-            <field name="code">79</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7"/>
-            <field name="type">view</field>
-            <field name="name">Excesos y aplicaciones de provisiones y de pérdidas por deterioro</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_790" model="account.account.template">
-            <field name="code">790</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_790_child" model="account.account.template">
-            <field name="code">790</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_790"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_791" model="account.account.template">
-            <field name="code">791</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_791_child" model="account.account.template">
-            <field name="code">791</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_791"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_792" model="account.account.template">
-            <field name="code">792</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_792_child" model="account.account.template">
-            <field name="code">792</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_792"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_793" model="account.account.template">
-            <field name="code">793</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de existencias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7930" model="account.account.template">
-            <field name="code">7930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_793"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7930_child" model="account.account.template">
-            <field name="code">7930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7930"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7931" model="account.account.template">
-            <field name="code">7931</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_793"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7931_child" model="account.account.template">
-            <field name="code">7931</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7931"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7932" model="account.account.template">
-            <field name="code">7932</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_793"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de materias primas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7932_child" model="account.account.template">
-            <field name="code">7932</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7932"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de materias primas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7933" model="account.account.template">
-            <field name="code">7933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_793"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7933_child" model="account.account.template">
-            <field name="code">7933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7933"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_794" model="account.account.template">
-            <field name="code">794</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos por operaciones de la actividad</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_794_child" model="account.account.template">
-            <field name="code">794</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_794"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos por operaciones de la actividad</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_795" model="account.account.template">
-            <field name="code">795</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_79"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisiones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7951" model="account.account.template">
-            <field name="code">7951</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_795"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión para impuestos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7951_child" model="account.account.template">
-            <field name="code">7951</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7951"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión para impuestos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7952" model="account.account.template">
-            <field name="code">7952</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_795"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión para otras responsabilidades</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7952_child" model="account.account.template">
-            <field name="code">7952</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7952"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión para otras responsabilidades</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7954" model="account.account.template">
-            <field name="code">7954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_795"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión por operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_79544" model="account.account.template">
-            <field name="code">79544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7954"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión por contratos onerosos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_79544_child" model="account.account.template">
-            <field name="code">79544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_79544"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión por contratos onerosos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_79549" model="account.account.template">
-            <field name="code">79549</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7954"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_79549_child" model="account.account.template">
-            <field name="code">79549</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_79549"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7955" model="account.account.template">
-            <field name="code">7955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_795"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7955_child" model="account.account.template">
-            <field name="code">7955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7955"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_796" model="account.account.template">
-            <field name="code">796</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7960" model="account.account.template">
-            <field name="code">7960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7960_child" model="account.account.template">
-            <field name="code">7960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7960"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7961" model="account.account.template">
-            <field name="code">7961</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7961_child" model="account.account.template">
-            <field name="code">7961</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7961"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7962" model="account.account.template">
-            <field name="code">7962</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7962_child" model="account.account.template">
-            <field name="code">7962</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7962"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7963" model="account.account.template">
-            <field name="code">7963</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7963_child" model="account.account.template">
-            <field name="code">7963</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7963"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7965" model="account.account.template">
-            <field name="code">7965</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7965_child" model="account.account.template">
-            <field name="code">7965</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7965"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7966" model="account.account.template">
-            <field name="code">7966</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7966_child" model="account.account.template">
-            <field name="code">7966</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7966"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7967" model="account.account.template">
-            <field name="code">7967</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7967_child" model="account.account.template">
-            <field name="code">7967</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7967"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7968" model="account.account.template">
-            <field name="code">7968</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7968_child" model="account.account.template">
-            <field name="code">7968</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7968"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_797" model="account.account.template">
-            <field name="code">797</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7970" model="account.account.template">
-            <field name="code">7970</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_797"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7970_child" model="account.account.template">
-            <field name="code">7970</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7970"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7971" model="account.account.template">
-            <field name="code">7971</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_797"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7971_child" model="account.account.template">
-            <field name="code">7971</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7971"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7972" model="account.account.template">
-            <field name="code">7972</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_797"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7972_child" model="account.account.template">
-            <field name="code">7972</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7972"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7973" model="account.account.template">
-            <field name="code">7973</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_797"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7973_child" model="account.account.template">
-            <field name="code">7973</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7973"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_798" model="account.account.template">
-            <field name="code">798</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7980" model="account.account.template">
-            <field name="code">7980</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7980_child" model="account.account.template">
-            <field name="code">7980</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7980"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7981" model="account.account.template">
-            <field name="code">7981</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7981_child" model="account.account.template">
-            <field name="code">7981</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7981"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7985" model="account.account.template">
-            <field name="code">7985</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7985_child" model="account.account.template">
-            <field name="code">7985</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7985"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7986" model="account.account.template">
-            <field name="code">7986</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7986_child" model="account.account.template">
-            <field name="code">7986</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7986"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7987" model="account.account.template">
-            <field name="code">7987</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7987_child" model="account.account.template">
-            <field name="code">7987</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7987"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7988" model="account.account.template">
-            <field name="code">7988</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7988_child" model="account.account.template">
-            <field name="code">7988</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7988"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_799" model="account.account.template">
-            <field name="code">799</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7990" model="account.account.template">
-            <field name="code">7990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7990_child" model="account.account.template">
-            <field name="code">7990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7990"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7991" model="account.account.template">
-            <field name="code">7991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7991_child" model="account.account.template">
-            <field name="code">7991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7991"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7992" model="account.account.template">
-            <field name="code">7992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_799"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7992_child" model="account.account.template">
-            <field name="code">7992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7992"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7993" model="account.account.template">
-            <field name="code">7993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_799"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_assoc_7993_child" model="account.account.template">
-            <field name="code">7993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_assoc_7993"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-
-      <!-- Tax Code Configuration -->
-
-        <record id="vat_code_chart_assoc_root" model="account.tax.code.template">
-            <field name="name">Plantilla Plan de Impuestos ASSOC</field>
-        </record>
-
-      <!-- Chart template -->
-
-        <record id="l10nES_chart_template_assoc" model="account.chart.template">
-            <field name="name">Plantilla PGCE Asociaciones 2008</field>
-            <field name="account_root_id" ref="pgc_assoc_0"/>
-            <field name="tax_code_root_id" ref="vat_code_chart_assoc_root"/>
-            <field name="bank_account_view_id" ref="pgc_assoc_572"/>
-            <field name="property_account_receivable" ref="pgc_assoc_4300_child"/>
-            <field name="property_account_payable" ref="pgc_assoc_4100_child"/>
-            <field name="property_account_expense_categ" ref="pgc_assoc_600_child"/>
-            <field name="property_account_income_categ" ref="pgc_assoc_7000_child"/>
-            <field name="currency_id" ref="base.EUR"/>
-        </record>
-
-    </data>
-</openerp>
diff --git a/addons/l10n_es/account_chart_pymes.xml b/addons/l10n_es/account_chart_pymes.xml
deleted file mode 100644
index 1986a532a66..00000000000
--- a/addons/l10n_es/account_chart_pymes.xml
+++ /dev/null
@@ -1,11470 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<openerp>
-    <data noupdate="0">
-  
-      <!-- 
-      Plantilla del árbol de cuentas del Plan General Contable PYMES 2008.
-      
-      Basada en la plantilla del Plan General Contable 2008,
-      Se ha usado la documentación disponible en 
-      http://www.cepazahar.org/recursos/file.php/32/9.Diferencias_pgc.pdf
-      como base para los siguientes cambios:
-
-      - Se eliminan las cuentas: 
-    	    (111), (1110), (1111), (1143), (115), (133), (134), (1340), (1341),
-                (135), (136), (140), (146), (147), (1765), (1768), (178), (189),
-    	    (204), (2550), (2553), (257),
-    	    (466),
-    	    (501), (5091), (5290), (5296), (5297), (553), (5530), (5531),
-                (5532), (5533), (5593), (5598), (569), (58), (580), (581),
-                (582), (583), (584), (585), (586), (587), (588), (589),
-                (599), (5990), (5991), (5992), (5993), (5994),
-    	    (643), (643), (644), (645), (644), (6440), (6442), (645), (6450), 
-                (6457), (6630), (6631), (6632), (6633),
-    	    (7630), (7631), (7632), (7633), (767), (774), (7950), (7956), (7957);
-    	    el grupo 8 entero;
-    	    el grupo 9 entero.
-      - Cambian de nombre las cuentas: 
-    	    (2935), (296), (5935), (596), (7962), (7963)
-      - Se crean las cuentas:
-    	    (5590), (5595), (663), (763)
-
-      Otros cambios:
-
-      - Se sustituyen los códigos:
-            vat_code_chart_root => vat_code_chart_pymes_root
-            l10nES_chart_template => l10nES_chart_template_pymes
-            pgc_* => pgc_pymes_*
-
-      Borja López Soilán (Pexego) - borjals@pexego.es
-      Última actualización: 2010-10-18
-      -->
-      
-        <record id="pgc_pymes_0" model="account.account.template">
-            <field name="code">0</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref=""/>
-            <field name="type">view</field>
-            <field name="name">Plan General Contable PYMES 2008</field>
-            <field name="user_type" ref="view"/>
-        </record>
-        <record id="pgc_pymes_1" model="account.account.template">
-            <field name="code">1</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_0"/>
-            <field name="type">view</field>
-            <field name="name">Financiación Básica</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_10" model="account.account.template">
-            <field name="code">10</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1"/>
-            <field name="type">view</field>
-            <field name="name">Capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_100" model="account.account.template">
-            <field name="code">100</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_10"/>
-            <field name="type">view</field>
-            <field name="name">Capital social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_100_child" model="account.account.template">
-            <field name="code">100</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_100"/>
-            <field name="type">other</field>
-            <field name="name">Capital social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_101" model="account.account.template">
-            <field name="code">101</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_10"/>
-            <field name="type">view</field>
-            <field name="name">Fondo social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_101_child" model="account.account.template">
-            <field name="code">101</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_101"/>
-            <field name="type">other</field>
-            <field name="name">Fondo social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_102" model="account.account.template">
-            <field name="code">102</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_10"/>
-            <field name="type">view</field>
-            <field name="name">Capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_102_child" model="account.account.template">
-            <field name="code">102</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_102"/>
-            <field name="type">other</field>
-            <field name="name">Capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_103" model="account.account.template">
-            <field name="code">103</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_10"/>
-            <field name="type">view</field>
-            <field name="name">Socios por desembolsos no exigidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1030" model="account.account.template">
-            <field name="code">1030</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_103"/>
-            <field name="type">view</field>
-            <field name="name">Socios por desembolsos no exigidos, capital social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1030_child" model="account.account.template">
-            <field name="code">1030</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1030"/>
-            <field name="type">other</field>
-            <field name="name">Socios por desembolsos no exigidos, capital social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1034" model="account.account.template">
-            <field name="code">1034</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_103"/>
-            <field name="type">view</field>
-            <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1034_child" model="account.account.template">
-            <field name="code">1034</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1034"/>
-            <field name="type">other</field>
-            <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_104" model="account.account.template">
-            <field name="code">104</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_10"/>
-            <field name="type">view</field>
-            <field name="name">Socios por aportaciones no dinerarias pendientes</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1040" model="account.account.template">
-            <field name="code">1040</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_104"/>
-            <field name="type">view</field>
-            <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1040_child" model="account.account.template">
-            <field name="code">1040</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1040"/>
-            <field name="type">other</field>
-            <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1044" model="account.account.template">
-            <field name="code">1044</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_104"/>
-            <field name="type">view</field>
-            <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1044_child" model="account.account.template">
-            <field name="code">1044</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1044"/>
-            <field name="type">other</field>
-            <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_108" model="account.account.template">
-            <field name="code">108</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_10"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_108_child" model="account.account.template">
-            <field name="code">108</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_108"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_109" model="account.account.template">
-            <field name="code">109</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_10"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones propias para reducción de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_109_child" model="account.account.template">
-            <field name="code">109</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_109"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones propias para reducción de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_11" model="account.account.template">
-            <field name="code">11</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1"/>
-            <field name="type">view</field>
-            <field name="name">Reservas y otros instrumentos de patrimonio</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_110" model="account.account.template">
-            <field name="code">110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_11"/>
-            <field name="type">view</field>
-            <field name="name">Prima de Emisión o asunción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_110_child" model="account.account.template">
-            <field name="code">110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_110"/>
-            <field name="type">other</field>
-            <field name="name">Prima de Emisión o asunción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_112" model="account.account.template">
-            <field name="code">112</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_11"/>
-            <field name="type">view</field>
-            <field name="name">Reserva Legal</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_112_child" model="account.account.template">
-            <field name="code">112</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_112"/>
-            <field name="type">other</field>
-            <field name="name">Reserva Legal</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_113" model="account.account.template">
-            <field name="code">113</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_11"/>
-            <field name="type">view</field>
-            <field name="name">Reservas voluntarias</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_113_child" model="account.account.template">
-            <field name="code">113</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_113"/>
-            <field name="type">other</field>
-            <field name="name">Reservas voluntarias</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_114" model="account.account.template">
-            <field name="code">114</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_11"/>
-            <field name="type">view</field>
-            <field name="name">Reservas especiales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1140" model="account.account.template">
-            <field name="code">1140</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_114"/>
-            <field name="type">view</field>
-            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1140_child" model="account.account.template">
-            <field name="code">1140</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1140"/>
-            <field name="type">other</field>
-            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1141" model="account.account.template">
-            <field name="code">1141</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_114"/>
-            <field name="type">view</field>
-            <field name="name">Reservas estatutarias</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1141_child" model="account.account.template">
-            <field name="code">1141</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1141"/>
-            <field name="type">other</field>
-            <field name="name">Reservas estatutarias</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1142" model="account.account.template">
-            <field name="code">1142</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_114"/>
-            <field name="type">view</field>
-            <field name="name">Reserva por capital amortizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1142_child" model="account.account.template">
-            <field name="code">1142</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1142"/>
-            <field name="type">other</field>
-            <field name="name">Reserva por capital amortizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1144" model="account.account.template">
-            <field name="code">1144</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_114"/>
-            <field name="type">view</field>
-            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1144_child" model="account.account.template">
-            <field name="code">1144</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1144"/>
-            <field name="type">other</field>
-            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_118" model="account.account.template">
-            <field name="code">118</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_11"/>
-            <field name="type">view</field>
-            <field name="name">Aportaciones de socios o propietarios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_118_child" model="account.account.template">
-            <field name="code">118</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_118"/>
-            <field name="type">other</field>
-            <field name="name">Aportaciones de socios o propietarios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_119" model="account.account.template">
-            <field name="code">119</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_11"/>
-            <field name="type">view</field>
-            <field name="name">Diferencias por ajuste del capital a euros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_119_child" model="account.account.template">
-            <field name="code">119</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_119"/>
-            <field name="type">other</field>
-            <field name="name">Diferencias por ajuste del capital a euros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_12" model="account.account.template">
-            <field name="code">12</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1"/>
-            <field name="type">view</field>
-            <field name="name">Resultados pendientes de Aplicación</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_120" model="account.account.template">
-            <field name="code">120</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_12"/>
-            <field name="type">view</field>
-            <field name="name">Remanente</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_120_child" model="account.account.template">
-            <field name="code">120</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_120"/>
-            <field name="type">other</field>
-            <field name="name">Remanente</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_121" model="account.account.template">
-            <field name="code">121</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_12"/>
-            <field name="type">view</field>
-            <field name="name">Resultados negativos de ejercicios anteriores</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_121_child" model="account.account.template">
-            <field name="code">121</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_121"/>
-            <field name="type">other</field>
-            <field name="name">Resultados negativos de ejercicios anteriores</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_129" model="account.account.template">
-            <field name="code">129</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_12"/>
-            <field name="type">view</field>
-            <field name="name">Resultado del ejercicio</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_129_child" model="account.account.template">
-            <field name="code">129</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_129"/>
-            <field name="type">other</field>
-            <field name="name">Resultado del ejercicio</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_13" model="account.account.template">
-            <field name="code">13</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones, donaciones y ajustes por cambio de valor</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_130" model="account.account.template">
-            <field name="code">130</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_13"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones oficiales de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_130_child" model="account.account.template">
-            <field name="code">130</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_130"/>
-            <field name="type">other</field>
-            <field name="name">Subvenciones oficiales de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_131" model="account.account.template">
-            <field name="code">131</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_13"/>
-            <field name="type">view</field>
-            <field name="name">Donaciones y legados de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_131_child" model="account.account.template">
-            <field name="code">131</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_131"/>
-            <field name="type">other</field>
-            <field name="name">Donaciones y legados de capital</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_132" model="account.account.template">
-            <field name="code">132</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_13"/>
-            <field name="type">view</field>
-            <field name="name">Otras subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_132_child" model="account.account.template">
-            <field name="code">132</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_132"/>
-            <field name="type">other</field>
-            <field name="name">Otras subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_137" model="account.account.template">
-            <field name="code">137</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_13"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos fiscales a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1370" model="account.account.template">
-            <field name="code">1370</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_137"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1370_child" model="account.account.template">
-            <field name="code">1370</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1370"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1371" model="account.account.template">
-            <field name="code">1371</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_137"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1371_child" model="account.account.template">
-            <field name="code">1371</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1371"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_14" model="account.account.template">
-            <field name="code">14</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1"/>
-            <field name="type">view</field>
-            <field name="name">Provisiones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_141" model="account.account.template">
-            <field name="code">141</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_14"/>
-            <field name="type">view</field>
-            <field name="name">Provisión para impuestos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_141_child" model="account.account.template">
-            <field name="code">141</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_141"/>
-            <field name="type">other</field>
-            <field name="name">Provisión para impuestos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_142" model="account.account.template">
-            <field name="code">142</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_14"/>
-            <field name="type">view</field>
-            <field name="name">Provisión para otras responsabilidades</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_142_child" model="account.account.template">
-            <field name="code">142</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_142"/>
-            <field name="type">other</field>
-            <field name="name">Provisión para otras responsabilidades</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_143" model="account.account.template">
-            <field name="code">143</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_14"/>
-            <field name="type">view</field>
-            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_143_child" model="account.account.template">
-            <field name="code">143</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_143"/>
-            <field name="type">other</field>
-            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_145" model="account.account.template">
-            <field name="code">145</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_14"/>
-            <field name="type">view</field>
-            <field name="name">Provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_145_child" model="account.account.template">
-            <field name="code">145</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_145"/>
-            <field name="type">other</field>
-            <field name="name">Provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_15" model="account.account.template">
-            <field name="code">15</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con características especiales</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_150" model="account.account.template">
-            <field name="code">150</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_15"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_150_child" model="account.account.template">
-            <field name="code">150</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_150"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_153" model="account.account.template">
-            <field name="code">153</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_15"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1533" model="account.account.template">
-            <field name="code">1533</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_153"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1533_child" model="account.account.template">
-            <field name="code">1533</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1533"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1534" model="account.account.template">
-            <field name="code">1534</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_153"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1534_child" model="account.account.template">
-            <field name="code">1534</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1534"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1535" model="account.account.template">
-            <field name="code">1535</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_153"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1535_child" model="account.account.template">
-            <field name="code">1535</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1535"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1536" model="account.account.template">
-            <field name="code">1536</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_153"/>
-            <field name="type">view</field>
-            <field name="name">Otros desembolsos no exigidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1536_child" model="account.account.template">
-            <field name="code">1536</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1536"/>
-            <field name="type">other</field>
-            <field name="name">Otros desembolsos no exigidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_154" model="account.account.template">
-            <field name="code">154</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_15"/>
-            <field name="type">view</field>
-            <field name="name">Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1543" model="account.account.template">
-            <field name="code">1543</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_154"/>
-            <field name="type">view</field>
-            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1543_child" model="account.account.template">
-            <field name="code">1543</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1543"/>
-            <field name="type">other</field>
-            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1544" model="account.account.template">
-            <field name="code">1544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_154"/>
-            <field name="type">view</field>
-            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1544_child" model="account.account.template">
-            <field name="code">1544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1544"/>
-            <field name="type">other</field>
-            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1545" model="account.account.template">
-            <field name="code">1545</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_154"/>
-            <field name="type">view</field>
-            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1545_child" model="account.account.template">
-            <field name="code">1545</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1545"/>
-            <field name="type">other</field>
-            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1546" model="account.account.template">
-            <field name="code">1546</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_154"/>
-            <field name="type">view</field>
-            <field name="name">Otras aportaciones no dinerarias pendientes</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1546_child" model="account.account.template">
-            <field name="code">1546</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1546"/>
-            <field name="type">other</field>
-            <field name="name">Otras aportaciones no dinerarias pendientes</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_16" model="account.account.template">
-            <field name="code">16</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_160" model="account.account.template">
-            <field name="code">160</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_16"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1603" model="account.account.template">
-            <field name="code">1603</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_160"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1603_child" model="account.account.template">
-            <field name="code">1603</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1603"/>
-            <field name="type">other</field>
-            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1604" model="account.account.template">
-            <field name="code">1604</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_160"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1604_child" model="account.account.template">
-            <field name="code">1604</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1604"/>
-            <field name="type">other</field>
-            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1605" model="account.account.template">
-            <field name="code">1605</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_160"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1605_child" model="account.account.template">
-            <field name="code">1605</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1605"/>
-            <field name="type">other</field>
-            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_161" model="account.account.template">
-            <field name="code">161</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_16"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado, partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1613" model="account.account.template">
-            <field name="code">1613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_161"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1613_child" model="account.account.template">
-            <field name="code">1613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1613"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1614" model="account.account.template">
-            <field name="code">1614</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_161"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1614_child" model="account.account.template">
-            <field name="code">1614</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1614"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1615" model="account.account.template">
-            <field name="code">1615</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_161"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1615_child" model="account.account.template">
-            <field name="code">1615</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1615"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_162" model="account.account.template">
-            <field name="code">162</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_16"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero, partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1623" model="account.account.template">
-            <field name="code">1623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_162"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1623_child" model="account.account.template">
-            <field name="code">1623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1623"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1624" model="account.account.template">
-            <field name="code">1624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_162"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1624_child" model="account.account.template">
-            <field name="code">1624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1624"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1625" model="account.account.template">
-            <field name="code">1625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_162"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1625_child" model="account.account.template">
-            <field name="code">1625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1625"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_163" model="account.account.template">
-            <field name="code">163</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_16"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas con partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1633" model="account.account.template">
-            <field name="code">1633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_163"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1633_child" model="account.account.template">
-            <field name="code">1633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1633"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas, empresas del grupo</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1634" model="account.account.template">
-            <field name="code">1634</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_163"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1634_child" model="account.account.template">
-            <field name="code">1634</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1634"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas, empresas asociadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1635" model="account.account.template">
-            <field name="code">1635</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_163"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas, con otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_1635_child" model="account.account.template">
-            <field name="code">1635</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1635"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas, con otras partes vinculadas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_17" model="account.account.template">
-            <field name="code">17</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1"/>
-            <field name="type">view</field>
-            <field name="name">Deudas por préstamos recibidos, empréstitos y otros conceptos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_170" model="account.account.template">
-            <field name="code">170</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_17"/>
-            <field name="type">view</field>
-            <field name="name">Deudas con entidades de crédito</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_170_child" model="account.account.template">
-            <field name="code">170</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_170"/>
-            <field name="type">other</field>
-            <field name="name">Deudas con entidades de crédito</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_171" model="account.account.template">
-            <field name="code">171</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_17"/>
-            <field name="type">view</field>
-            <field name="name">Deudas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_171_child" model="account.account.template">
-            <field name="code">171</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_171"/>
-            <field name="type">other</field>
-            <field name="name">Deudas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_172" model="account.account.template">
-            <field name="code">172</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_17"/>
-            <field name="type">view</field>
-            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_172_child" model="account.account.template">
-            <field name="code">172</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_172"/>
-            <field name="type">other</field>
-            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_173" model="account.account.template">
-            <field name="code">173</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_17"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_173_child" model="account.account.template">
-            <field name="code">173</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_173"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_174" model="account.account.template">
-            <field name="code">174</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_17"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_174_child" model="account.account.template">
-            <field name="code">174</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_174"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_175" model="account.account.template">
-            <field name="code">175</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_17"/>
-            <field name="type">view</field>
-            <field name="name">Efectos a pagar</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_175_child" model="account.account.template">
-            <field name="code">175</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_175"/>
-            <field name="type">other</field>
-            <field name="name">Efectos a pagar</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_176" model="account.account.template">
-            <field name="code">176</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_17"/>
-            <field name="type">view</field>
-            <field name="name">Pasivos por derivados financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_176_child" model="account.account.template">
-            <field name="code">176</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_176"/>
-            <field name="type">other</field>
-            <field name="name">Pasivos por derivados financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_177" model="account.account.template">
-            <field name="code">177</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_17"/>
-            <field name="type">view</field>
-            <field name="name">Obligaciones y bonos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_177_child" model="account.account.template">
-            <field name="code">177</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_177"/>
-            <field name="type">other</field>
-            <field name="name">Obligaciones y bonos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_179" model="account.account.template">
-            <field name="code">179</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_17"/>
-            <field name="type">view</field>
-            <field name="name">Deudas representadas en otros valores negociables</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_179_child" model="account.account.template">
-            <field name="code">179</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_179"/>
-            <field name="type">other</field>
-            <field name="name">Deudas representadas en otros valores negociables</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_18" model="account.account.template">
-            <field name="code">18</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1"/>
-            <field name="type">view</field>
-            <field name="name">Pasivos por fianzas, garantías y otros conceptos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_180" model="account.account.template">
-            <field name="code">180</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_18"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas recibidas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_180_child" model="account.account.template">
-            <field name="code">180</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_180"/>
-            <field name="type">other</field>
-            <field name="name">Fianzas recibidas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_181" model="account.account.template">
-            <field name="code">181</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_18"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_181_child" model="account.account.template">
-            <field name="code">181</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_181"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_185" model="account.account.template">
-            <field name="code">185</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_18"/>
-            <field name="type">view</field>
-            <field name="name">Depósitos recibidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_185_child" model="account.account.template">
-            <field name="code">185</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_185"/>
-            <field name="type">other</field>
-            <field name="name">Depósitos recibidos</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_19" model="account.account.template">
-            <field name="code">19</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_1"/>
-            <field name="type">view</field>
-            <field name="name">Situaciones transitorias de financiación</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_190" model="account.account.template">
-            <field name="code">190</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_19"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones emitidas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_190_child" model="account.account.template">
-            <field name="code">190</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_190"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones emitidas</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_192" model="account.account.template">
-            <field name="code">192</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_19"/>
-            <field name="type">view</field>
-            <field name="name">Suscriptores de acciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_192_child" model="account.account.template">
-            <field name="code">192</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_192"/>
-            <field name="type">other</field>
-            <field name="name">Suscriptores de acciones</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_194" model="account.account.template">
-            <field name="code">194</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_19"/>
-            <field name="type">view</field>
-            <field name="name">Capital emitido pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_194_child" model="account.account.template">
-            <field name="code">194</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_194"/>
-            <field name="type">other</field>
-            <field name="name">Capital emitido pendiente de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_195" model="account.account.template">
-            <field name="code">195</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_19"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_195_child" model="account.account.template">
-            <field name="code">195</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_195"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_197" model="account.account.template">
-            <field name="code">197</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_19"/>
-            <field name="type">view</field>
-            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_197_child" model="account.account.template">
-            <field name="code">197</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_197"/>
-            <field name="type">other</field>
-            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_199" model="account.account.template">
-            <field name="code">199</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_19"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_199_child" model="account.account.template">
-            <field name="code">199</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_199"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
-            <field name="user_type" ref="capital"/>
-        </record>
-        <record id="pgc_pymes_2" model="account.account.template">
-            <field name="code">2</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_0"/>
-            <field name="type">view</field>
-            <field name="name">Activo no corriente</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_20" model="account.account.template">
-            <field name="code">20</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2"/>
-            <field name="type">view</field>
-            <field name="name">Inmovilizaciones intangibles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_200" model="account.account.template">
-            <field name="code">200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_20"/>
-            <field name="type">view</field>
-            <field name="name">Investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_200_child" model="account.account.template">
-            <field name="code">200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_200"/>
-            <field name="type">other</field>
-            <field name="name">Investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_201" model="account.account.template">
-            <field name="code">201</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_20"/>
-            <field name="type">view</field>
-            <field name="name">Desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_201_child" model="account.account.template">
-            <field name="code">201</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_201"/>
-            <field name="type">other</field>
-            <field name="name">Desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_202" model="account.account.template">
-            <field name="code">202</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_20"/>
-            <field name="type">view</field>
-            <field name="name">Concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_202_child" model="account.account.template">
-            <field name="code">202</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_202"/>
-            <field name="type">other</field>
-            <field name="name">Concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_203" model="account.account.template">
-            <field name="code">203</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_20"/>
-            <field name="type">view</field>
-            <field name="name">Propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_203_child" model="account.account.template">
-            <field name="code">203</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_203"/>
-            <field name="type">other</field>
-            <field name="name">Propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_205" model="account.account.template">
-            <field name="code">205</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_20"/>
-            <field name="type">view</field>
-            <field name="name">Derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_205_child" model="account.account.template">
-            <field name="code">205</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_205"/>
-            <field name="type">other</field>
-            <field name="name">Derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_206" model="account.account.template">
-            <field name="code">206</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_20"/>
-            <field name="type">view</field>
-            <field name="name">Aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_206_child" model="account.account.template">
-            <field name="code">206</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_206"/>
-            <field name="type">other</field>
-            <field name="name">Aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_209" model="account.account.template">
-            <field name="code">209</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_20"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos para inmovilizaciones intangibles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_209_child" model="account.account.template">
-            <field name="code">209</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_209"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos para inmovilizaciones intangibles</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_21" model="account.account.template">
-            <field name="code">21</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2"/>
-            <field name="type">view</field>
-            <field name="name">Inmovilizaciones materiales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_210" model="account.account.template">
-            <field name="code">210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_21"/>
-            <field name="type">view</field>
-            <field name="name">Terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_210_child" model="account.account.template">
-            <field name="code">210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_210"/>
-            <field name="type">other</field>
-            <field name="name">Terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_211" model="account.account.template">
-            <field name="code">211</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_21"/>
-            <field name="type">view</field>
-            <field name="name">Construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_211_child" model="account.account.template">
-            <field name="code">211</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_211"/>
-            <field name="type">other</field>
-            <field name="name">Construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_212" model="account.account.template">
-            <field name="code">212</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_21"/>
-            <field name="type">view</field>
-            <field name="name">Instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_212_child" model="account.account.template">
-            <field name="code">212</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_212"/>
-            <field name="type">other</field>
-            <field name="name">Instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_213" model="account.account.template">
-            <field name="code">213</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_21"/>
-            <field name="type">view</field>
-            <field name="name">Maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_213_child" model="account.account.template">
-            <field name="code">213</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_213"/>
-            <field name="type">other</field>
-            <field name="name">Maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_214" model="account.account.template">
-            <field name="code">214</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_21"/>
-            <field name="type">view</field>
-            <field name="name">Utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_214_child" model="account.account.template">
-            <field name="code">214</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_214"/>
-            <field name="type">other</field>
-            <field name="name">Utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_215" model="account.account.template">
-            <field name="code">215</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_21"/>
-            <field name="type">view</field>
-            <field name="name">Otras instalaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_215_child" model="account.account.template">
-            <field name="code">215</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_215"/>
-            <field name="type">other</field>
-            <field name="name">Otras instalaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_216" model="account.account.template">
-            <field name="code">216</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_21"/>
-            <field name="type">view</field>
-            <field name="name">Mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_216_child" model="account.account.template">
-            <field name="code">216</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_216"/>
-            <field name="type">other</field>
-            <field name="name">Mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_217" model="account.account.template">
-            <field name="code">217</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_21"/>
-            <field name="type">view</field>
-            <field name="name">Equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_217_child" model="account.account.template">
-            <field name="code">217</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_217"/>
-            <field name="type">other</field>
-            <field name="name">Equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_218" model="account.account.template">
-            <field name="code">218</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_21"/>
-            <field name="type">view</field>
-            <field name="name">Elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_218_child" model="account.account.template">
-            <field name="code">218</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_218"/>
-            <field name="type">other</field>
-            <field name="name">Elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_219" model="account.account.template">
-            <field name="code">219</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_21"/>
-            <field name="type">view</field>
-            <field name="name">Otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_219_child" model="account.account.template">
-            <field name="code">219</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_219"/>
-            <field name="type">other</field>
-            <field name="name">Otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_22" model="account.account.template">
-            <field name="code">22</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_220" model="account.account.template">
-            <field name="code">220</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_22"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones en terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_220_child" model="account.account.template">
-            <field name="code">220</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_220"/>
-            <field name="type">other</field>
-            <field name="name">Inversiones en terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_221" model="account.account.template">
-            <field name="code">221</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_22"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones en construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_221_child" model="account.account.template">
-            <field name="code">221</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_221"/>
-            <field name="type">other</field>
-            <field name="name">Inversiones en construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_23" model="account.account.template">
-            <field name="code">23</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2"/>
-            <field name="type">view</field>
-            <field name="name">Inmovilizaciones materiales en curso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_230" model="account.account.template">
-            <field name="code">230</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_23"/>
-            <field name="type">view</field>
-            <field name="name">Adaptación de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_230_child" model="account.account.template">
-            <field name="code">230</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_230"/>
-            <field name="type">other</field>
-            <field name="name">Adaptación de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_231" model="account.account.template">
-            <field name="code">231</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_23"/>
-            <field name="type">view</field>
-            <field name="name">Construcciones en curso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_231_child" model="account.account.template">
-            <field name="code">231</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_231"/>
-            <field name="type">other</field>
-            <field name="name">Construcciones en curso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_232" model="account.account.template">
-            <field name="code">232</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_23"/>
-            <field name="type">view</field>
-            <field name="name">Instalaciones técnicas en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_232_child" model="account.account.template">
-            <field name="code">232</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_232"/>
-            <field name="type">other</field>
-            <field name="name">Instalaciones técnicas en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_233" model="account.account.template">
-            <field name="code">233</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_23"/>
-            <field name="type">view</field>
-            <field name="name">Maquinaria en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_233_child" model="account.account.template">
-            <field name="code">233</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_233"/>
-            <field name="type">other</field>
-            <field name="name">Maquinaria en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_237" model="account.account.template">
-            <field name="code">237</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_23"/>
-            <field name="type">view</field>
-            <field name="name">Equipos para procesos de información en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_237_child" model="account.account.template">
-            <field name="code">237</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_237"/>
-            <field name="type">other</field>
-            <field name="name">Equipos para procesos de información en montaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_239" model="account.account.template">
-            <field name="code">239</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_23"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos para inmovilizaciones materiales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_239_child" model="account.account.template">
-            <field name="code">239</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_239"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos para inmovilizaciones materiales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_24" model="account.account.template">
-            <field name="code">24</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones financieras en partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_240" model="account.account.template">
-            <field name="code">240</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_24"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones en partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2403" model="account.account.template">
-            <field name="code">2403</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_240"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2403_child" model="account.account.template">
-            <field name="code">2403</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2403"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2404" model="account.account.template">
-            <field name="code">2404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_240"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2404_child" model="account.account.template">
-            <field name="code">2404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2404"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2405" model="account.account.template">
-            <field name="code">2405</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_240"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2405_child" model="account.account.template">
-            <field name="code">2405</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2405"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_241" model="account.account.template">
-            <field name="code">241</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_24"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda de partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2413" model="account.account.template">
-            <field name="code">2413</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_241"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2413_child" model="account.account.template">
-            <field name="code">2413</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2413"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2414" model="account.account.template">
-            <field name="code">2414</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_241"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2414_child" model="account.account.template">
-            <field name="code">2414</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2414"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2415" model="account.account.template">
-            <field name="code">2415</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_241"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2415_child" model="account.account.template">
-            <field name="code">2415</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2415"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_242" model="account.account.template">
-            <field name="code">242</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_24"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2423" model="account.account.template">
-            <field name="code">2423</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_242"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2423_child" model="account.account.template">
-            <field name="code">2423</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2423"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2424" model="account.account.template">
-            <field name="code">2424</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_242"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2424_child" model="account.account.template">
-            <field name="code">2424</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2424"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2425" model="account.account.template">
-            <field name="code">2425</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_242"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2425_child" model="account.account.template">
-            <field name="code">2425</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2425"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_249" model="account.account.template">
-            <field name="code">249</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_24"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2493" model="account.account.template">
-            <field name="code">2493</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_249"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2493_child" model="account.account.template">
-            <field name="code">2493</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2493"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2494" model="account.account.template">
-            <field name="code">2494</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_249"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2494_child" model="account.account.template">
-            <field name="code">2494</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2494"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2495" model="account.account.template">
-            <field name="code">2495</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_249"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2495_child" model="account.account.template">
-            <field name="code">2495</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2495"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_25" model="account.account.template">
-            <field name="code">25</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2"/>
-            <field name="type">view</field>
-            <field name="name">Otras inversiones financieras</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_250" model="account.account.template">
-            <field name="code">250</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_25"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_250_child" model="account.account.template">
-            <field name="code">250</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_250"/>
-            <field name="type">other</field>
-            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_251" model="account.account.template">
-            <field name="code">251</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_25"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_251_child" model="account.account.template">
-            <field name="code">251</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_251"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_252" model="account.account.template">
-            <field name="code">252</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_25"/>
-            <field name="type">view</field>
-            <field name="name">Créditos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_252_child" model="account.account.template">
-            <field name="code">252</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_252"/>
-            <field name="type">other</field>
-            <field name="name">Créditos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_253" model="account.account.template">
-            <field name="code">253</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_25"/>
-            <field name="type">view</field>
-            <field name="name">Créditos por enajenación de inmovilizado</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_253_child" model="account.account.template">
-            <field name="code">253</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_253"/>
-            <field name="type">other</field>
-            <field name="name">Créditos por enajenación de inmovilizado</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_254" model="account.account.template">
-            <field name="code">254</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_25"/>
-            <field name="type">view</field>
-            <field name="name">Créditos al personal</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_254_child" model="account.account.template">
-            <field name="code">254</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_254"/>
-            <field name="type">other</field>
-            <field name="name">Créditos al personal</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_255" model="account.account.template">
-            <field name="code">255</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_25"/>
-            <field name="type">view</field>
-            <field name="name">Activos por derivados financieros</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_255_child" model="account.account.template">
-            <field name="code">255</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_255"/>
-            <field name="type">other</field>
-            <field name="name">Activos por derivados financieros</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_258" model="account.account.template">
-            <field name="code">258</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_25"/>
-            <field name="type">view</field>
-            <field name="name">Imposiciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_258_child" model="account.account.template">
-            <field name="code">258</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_258"/>
-            <field name="type">other</field>
-            <field name="name">Imposiciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_259" model="account.account.template">
-            <field name="code">259</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_25"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_259_child" model="account.account.template">
-            <field name="code">259</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_259"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_26" model="account.account.template">
-            <field name="code">26</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas y depósitos constituidos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_260" model="account.account.template">
-            <field name="code">260</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_26"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas constituidas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_260_child" model="account.account.template">
-            <field name="code">260</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_260"/>
-            <field name="type">other</field>
-            <field name="name">Fianzas constituidas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_265" model="account.account.template">
-            <field name="code">265</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_26"/>
-            <field name="type">view</field>
-            <field name="name">Depósitos constituidos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_265_child" model="account.account.template">
-            <field name="code">265</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_265"/>
-            <field name="type">other</field>
-            <field name="name">Depósitos constituidos</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_28" model="account.account.template">
-            <field name="code">28</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada del inmovilizado</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_280" model="account.account.template">
-            <field name="code">280</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_28"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada del inmovilizado intangible</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2800" model="account.account.template">
-            <field name="code">2800</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2800_child" model="account.account.template">
-            <field name="code">2800</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2800"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2801" model="account.account.template">
-            <field name="code">2801</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2801_child" model="account.account.template">
-            <field name="code">2801</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2801"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2802" model="account.account.template">
-            <field name="code">2802</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2802_child" model="account.account.template">
-            <field name="code">2802</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2802"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2803" model="account.account.template">
-            <field name="code">2803</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2803_child" model="account.account.template">
-            <field name="code">2803</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2803"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2805" model="account.account.template">
-            <field name="code">2805</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2805_child" model="account.account.template">
-            <field name="code">2805</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2805"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2806" model="account.account.template">
-            <field name="code">2806</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_280"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2806_child" model="account.account.template">
-            <field name="code">2806</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2806"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_281" model="account.account.template">
-            <field name="code">281</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_28"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada del inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2811" model="account.account.template">
-            <field name="code">2811</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2811_child" model="account.account.template">
-            <field name="code">2811</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2811"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2812" model="account.account.template">
-            <field name="code">2812</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2812_child" model="account.account.template">
-            <field name="code">2812</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2812"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2813" model="account.account.template">
-            <field name="code">2813</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2813_child" model="account.account.template">
-            <field name="code">2813</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2813"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2814" model="account.account.template">
-            <field name="code">2814</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2814_child" model="account.account.template">
-            <field name="code">2814</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2814"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2815" model="account.account.template">
-            <field name="code">2815</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de otras instalaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2815_child" model="account.account.template">
-            <field name="code">2815</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2815"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de otras instalaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2816" model="account.account.template">
-            <field name="code">2816</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2816_child" model="account.account.template">
-            <field name="code">2816</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2816"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2817" model="account.account.template">
-            <field name="code">2817</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2817_child" model="account.account.template">
-            <field name="code">2817</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2817"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2818" model="account.account.template">
-            <field name="code">2818</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2818_child" model="account.account.template">
-            <field name="code">2818</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2818"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2819" model="account.account.template">
-            <field name="code">2819</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_281"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2819_child" model="account.account.template">
-            <field name="code">2819</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2819"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_282" model="account.account.template">
-            <field name="code">282</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_28"/>
-            <field name="type">view</field>
-            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_282_child" model="account.account.template">
-            <field name="code">282</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_282"/>
-            <field name="type">other</field>
-            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_29" model="account.account.template">
-            <field name="code">29</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de activos no corrientes</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_290" model="account.account.template">
-            <field name="code">290</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor del inmovilizado intangible</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2900" model="account.account.template">
-            <field name="code">2900</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2900_child" model="account.account.template">
-            <field name="code">2900</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2900"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de investigación</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2901" model="account.account.template">
-            <field name="code">2901</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2901_child" model="account.account.template">
-            <field name="code">2901</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2901"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de desarrollo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2902" model="account.account.template">
-            <field name="code">2902</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2902_child" model="account.account.template">
-            <field name="code">2902</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2902"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de concesiones administrativas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2903" model="account.account.template">
-            <field name="code">2903</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2903_child" model="account.account.template">
-            <field name="code">2903</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2903"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de propiedad industrial</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2905" model="account.account.template">
-            <field name="code">2905</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2905_child" model="account.account.template">
-            <field name="code">2905</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2905"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de derechos de traspaso</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2906" model="account.account.template">
-            <field name="code">2906</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_290"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2906_child" model="account.account.template">
-            <field name="code">2906</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2906"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_291" model="account.account.template">
-            <field name="code">291</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor del inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2910" model="account.account.template">
-            <field name="code">2910</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2910_child" model="account.account.template">
-            <field name="code">2910</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2910"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2911" model="account.account.template">
-            <field name="code">2911</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2911_child" model="account.account.template">
-            <field name="code">2911</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2911"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2912" model="account.account.template">
-            <field name="code">2912</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2912_child" model="account.account.template">
-            <field name="code">2912</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2912"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de instalaciones técnicas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2913" model="account.account.template">
-            <field name="code">2913</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2913_child" model="account.account.template">
-            <field name="code">2913</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2913"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de maquinaria</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2914" model="account.account.template">
-            <field name="code">2914</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2914_child" model="account.account.template">
-            <field name="code">2914</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2914"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de utillaje</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2915" model="account.account.template">
-            <field name="code">2915</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de otras instaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2915_child" model="account.account.template">
-            <field name="code">2915</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2915"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de otras instaciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2916" model="account.account.template">
-            <field name="code">2916</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2916_child" model="account.account.template">
-            <field name="code">2916</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2916"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de mobiliario</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2917" model="account.account.template">
-            <field name="code">2917</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2917_child" model="account.account.template">
-            <field name="code">2917</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2917"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de equipos para proceso de información</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2918" model="account.account.template">
-            <field name="code">2918</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2918_child" model="account.account.template">
-            <field name="code">2918</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2918"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de elementos de transporte</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2919" model="account.account.template">
-            <field name="code">2919</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_291"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2919_child" model="account.account.template">
-            <field name="code">2919</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2919"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de otro inmovilizado material</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_292" model="account.account.template">
-            <field name="code">292</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2920" model="account.account.template">
-            <field name="code">2920</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_292"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2920_child" model="account.account.template">
-            <field name="code">2920</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2920"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2921" model="account.account.template">
-            <field name="code">2921</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_292"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2921_child" model="account.account.template">
-            <field name="code">2921</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2921"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_293" model="account.account.template">
-            <field name="code">293</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones en partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2933" model="account.account.template">
-            <field name="code">2933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_293"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2933_child" model="account.account.template">
-            <field name="code">2933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2933"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2934" model="account.account.template">
-            <field name="code">2934</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_293"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2934_child" model="account.account.template">
-            <field name="code">2934</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2934"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2935" model="account.account.template">
-            <field name="code">2935</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_293"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2935_child" model="account.account.template">
-            <field name="code">2935</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2935"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_294" model="account.account.template">
-            <field name="code">294</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2943" model="account.account.template">
-            <field name="code">2943</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_294"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2943_child" model="account.account.template">
-            <field name="code">2943</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2943"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2944" model="account.account.template">
-            <field name="code">2944</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_294"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2944_child" model="account.account.template">
-            <field name="code">2944</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2944"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2945" model="account.account.template">
-            <field name="code">2945</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_294"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2945_child" model="account.account.template">
-            <field name="code">2945</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2945"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_295" model="account.account.template">
-            <field name="code">295</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2953" model="account.account.template">
-            <field name="code">2953</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_295"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2953_child" model="account.account.template">
-            <field name="code">2953</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2953"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2954" model="account.account.template">
-            <field name="code">2954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_295"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2954_child" model="account.account.template">
-            <field name="code">2954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2954"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2955" model="account.account.template">
-            <field name="code">2955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_295"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_2955_child" model="account.account.template">
-            <field name="code">2955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_2955"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_296" model="account.account.template">
-            <field name="code">296</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_29"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_pymes_296_child" model="account.account.template">
-            <field name="code">296</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_296"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
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-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_390_child" model="account.account.template">
-            <field name="code">390</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_390"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de las mercaderías</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_391" model="account.account.template">
-            <field name="code">391</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de las materias primas</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_391_child" model="account.account.template">
-            <field name="code">391</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_391"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de las materias primas</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_392" model="account.account.template">
-            <field name="code">392</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_392_child" model="account.account.template">
-            <field name="code">392</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_392"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_393" model="account.account.template">
-            <field name="code">393</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de los productos en curso</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_393_child" model="account.account.template">
-            <field name="code">393</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_393"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de los productos en curso</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_394" model="account.account.template">
-            <field name="code">394</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de los productos semiterminados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_394_child" model="account.account.template">
-            <field name="code">394</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_394"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de los productos semiterminados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_395" model="account.account.template">
-            <field name="code">395</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de los productos terminados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_395_child" model="account.account.template">
-            <field name="code">395</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_395"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de los productos terminados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_396" model="account.account.template">
-            <field name="code">396</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_39"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_396_child" model="account.account.template">
-            <field name="code">396</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_396"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="stock"/>
-        </record>
-        <record id="pgc_pymes_4" model="account.account.template">
-            <field name="code">4</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_0"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores y deudores por operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_40" model="account.account.template">
-            <field name="code">40</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_400" model="account.account.template">
-            <field name="code">400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_40"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4000" model="account.account.template">
-            <field name="code">4000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_400"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4000_child" model="account.account.template">
-            <field name="code">4000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4000"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4004" model="account.account.template">
-            <field name="code">4004</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_400"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4004_child" model="account.account.template">
-            <field name="code">4004</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4004"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4009" model="account.account.template">
-            <field name="code">4009</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_400"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4009_child" model="account.account.template">
-            <field name="code">4009</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4009"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_401" model="account.account.template">
-            <field name="code">401</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_40"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_401_child" model="account.account.template">
-            <field name="code">401</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_401"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_403" model="account.account.template">
-            <field name="code">403</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_40"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4030" model="account.account.template">
-            <field name="code">4030</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_403"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4030_child" model="account.account.template">
-            <field name="code">4030</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4030"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores, empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4031" model="account.account.template">
-            <field name="code">4031</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_403"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4031_child" model="account.account.template">
-            <field name="code">4031</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4031"/>
-            <field name="type">payable</field>
-            <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4034" model="account.account.template">
-            <field name="code">4034</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_403"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4034_child" model="account.account.template">
-            <field name="code">4034</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4034"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4036" model="account.account.template">
-            <field name="code">4036</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_403"/>
-            <field name="type">view</field>
-            <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4036_child" model="account.account.template">
-            <field name="code">4036</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4036"/>
-            <field name="type">payable</field>
-            <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4039" model="account.account.template">
-            <field name="code">4039</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_403"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4039_child" model="account.account.template">
-            <field name="code">4039</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4039"/>
-            <field name="type">payable</field>
-            <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_404" model="account.account.template">
-            <field name="code">404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_40"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_404_child" model="account.account.template">
-            <field name="code">404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_404"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_405" model="account.account.template">
-            <field name="code">405</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_40"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_405_child" model="account.account.template">
-            <field name="code">405</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_405"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_406" model="account.account.template">
-            <field name="code">406</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_40"/>
-            <field name="type">view</field>
-            <field name="name">Envases y embalajes a devolver a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_406_child" model="account.account.template">
-            <field name="code">406</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_406"/>
-            <field name="type">other</field>
-            <field name="name">Envases y embalajes a devolver a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_407" model="account.account.template">
-            <field name="code">407</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_40"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_407_child" model="account.account.template">
-            <field name="code">407</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_407"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos a proveedores</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_41" model="account.account.template">
-            <field name="code">41</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores varios</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_410" model="account.account.template">
-            <field name="code">410</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_41"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por prestaciones de servicios</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4100" model="account.account.template">
-            <field name="code">4100</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_410"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por prestaciones de servicios (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4100_child" model="account.account.template">
-            <field name="code">4100</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4100"/>
-            <field name="type">payable</field>
-            <field name="name">Acreedores por prestaciones de servicios (euros)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4104" model="account.account.template">
-            <field name="code">4104</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_410"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4104_child" model="account.account.template">
-            <field name="code">4104</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4104"/>
-            <field name="type">payable</field>
-            <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4109" model="account.account.template">
-            <field name="code">4109</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_410"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_4109_child" model="account.account.template">
-            <field name="code">4109</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4109"/>
-            <field name="type">payable</field>
-            <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_411" model="account.account.template">
-            <field name="code">411</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_41"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_411_child" model="account.account.template">
-            <field name="code">411</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_411"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores, efectos comerciales a pagar</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_419" model="account.account.template">
-            <field name="code">419</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_41"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_419_child" model="account.account.template">
-            <field name="code">419</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_419"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_43" model="account.account.template">
-            <field name="code">43</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4"/>
-            <field name="type">view</field>
-            <field name="name">Clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_430" model="account.account.template">
-            <field name="code">430</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4300" model="account.account.template">
-            <field name="code">4300</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_430"/>
-            <field name="type">view</field>
-            <field name="name">Clientes (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4300_child" model="account.account.template">
-            <field name="code">4300</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4300"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4304" model="account.account.template">
-            <field name="code">4304</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_430"/>
-            <field name="type">view</field>
-            <field name="name">Clientes (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4304_child" model="account.account.template">
-            <field name="code">4304</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4304"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4309" model="account.account.template">
-            <field name="code">4309</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_430"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4309_child" model="account.account.template">
-            <field name="code">4309</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4309"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_431" model="account.account.template">
-            <field name="code">431</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, efectos comerciales a cobrar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4310" model="account.account.template">
-            <field name="code">4310</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_431"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4310_child" model="account.account.template">
-            <field name="code">4310</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4310"/>
-            <field name="type">receivable</field>
-            <field name="name">Efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4311" model="account.account.template">
-            <field name="code">4311</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_431"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4311_child" model="account.account.template">
-            <field name="code">4311</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4311"/>
-            <field name="type">receivable</field>
-            <field name="name">Efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4312" model="account.account.template">
-            <field name="code">4312</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_431"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4312_child" model="account.account.template">
-            <field name="code">4312</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4312"/>
-            <field name="type">receivable</field>
-            <field name="name">Efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4315" model="account.account.template">
-            <field name="code">4315</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_431"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4315_child" model="account.account.template">
-            <field name="code">4315</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4315"/>
-            <field name="type">receivable</field>
-            <field name="name">Efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_432" model="account.account.template">
-            <field name="code">432</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_432_child" model="account.account.template">
-            <field name="code">432</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_432"/>
-            <field name="type">other</field>
-            <field name="name">Clientes, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_433" model="account.account.template">
-            <field name="code">433</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4330" model="account.account.template">
-            <field name="code">4330</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_433"/>
-            <field name="type">view</field>
-            <field name="name">Clientes empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4330_child" model="account.account.template">
-            <field name="code">4330</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4330"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes empresas del grupo (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4331" model="account.account.template">
-            <field name="code">4331</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_433"/>
-            <field name="type">view</field>
-            <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4331_child" model="account.account.template">
-            <field name="code">4331</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4331"/>
-            <field name="type">receivable</field>
-            <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4332" model="account.account.template">
-            <field name="code">4332</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_433"/>
-            <field name="type">view</field>
-            <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4332_child" model="account.account.template">
-            <field name="code">4332</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4332"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4334" model="account.account.template">
-            <field name="code">4334</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_433"/>
-            <field name="type">view</field>
-            <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4334_child" model="account.account.template">
-            <field name="code">4334</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4334"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4336" model="account.account.template">
-            <field name="code">4336</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_433"/>
-            <field name="type">view</field>
-            <field name="name">Clientes empresas del grupo de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4336_child" model="account.account.template">
-            <field name="code">4336</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4336"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes empresas del grupo de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4337" model="account.account.template">
-            <field name="code">4337</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_433"/>
-            <field name="type">view</field>
-            <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4337_child" model="account.account.template">
-            <field name="code">4337</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4337"/>
-            <field name="type">receivable</field>
-            <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4339" model="account.account.template">
-            <field name="code">4339</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_433"/>
-            <field name="type">view</field>
-            <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4339_child" model="account.account.template">
-            <field name="code">4339</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4339"/>
-            <field name="type">receivable</field>
-            <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_434" model="account.account.template">
-            <field name="code">434</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_434_child" model="account.account.template">
-            <field name="code">434</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_434"/>
-            <field name="type">other</field>
-            <field name="name">Clientes, empresas asociadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_435" model="account.account.template">
-            <field name="code">435</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_435_child" model="account.account.template">
-            <field name="code">435</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_435"/>
-            <field name="type">other</field>
-            <field name="name">Clientes, otras partes vinculadas</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_436" model="account.account.template">
-            <field name="code">436</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_43"/>
-            <field name="type">view</field>
-            <field name="name">Clientes de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_436_child" model="account.account.template">
-            <field name="code">436</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_436"/>
-            <field name="type">other</field>
-            <field name="name">Clientes de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_437" model="account.account.template">
-            <field name="code">437</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_43"/>
-            <field name="type">view</field>
-            <field name="name">Envases y embalajes a devolver por clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_437_child" model="account.account.template">
-            <field name="code">437</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_437"/>
-            <field name="type">other</field>
-            <field name="name">Envases y embalajes a devolver por clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_438" model="account.account.template">
-            <field name="code">438</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_43"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos de clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_438_child" model="account.account.template">
-            <field name="code">438</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_438"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos de clientes</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_44" model="account.account.template">
-            <field name="code">44</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4"/>
-            <field name="type">view</field>
-            <field name="name">Deudores varios</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_440" model="account.account.template">
-            <field name="code">440</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_44"/>
-            <field name="type">view</field>
-            <field name="name">Deudores</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4400" model="account.account.template">
-            <field name="code">4400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_440"/>
-            <field name="type">view</field>
-            <field name="name">Deudores (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4400_child" model="account.account.template">
-            <field name="code">4400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4400"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores (euros)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4404" model="account.account.template">
-            <field name="code">4404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_440"/>
-            <field name="type">view</field>
-            <field name="name">Deudores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4404_child" model="account.account.template">
-            <field name="code">4404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4404"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores (moneda extranjera)</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4409" model="account.account.template">
-            <field name="code">4409</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_440"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4409_child" model="account.account.template">
-            <field name="code">4409</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4409"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores, facturas pendientes de formalizar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_441" model="account.account.template">
-            <field name="code">441</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_44"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, efectos comerciales a cobrar</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4410" model="account.account.template">
-            <field name="code">4410</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_441"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4410_child" model="account.account.template">
-            <field name="code">4410</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4410"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores, efectos comerciales en cartera</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4411" model="account.account.template">
-            <field name="code">4411</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_441"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4411_child" model="account.account.template">
-            <field name="code">4411</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4411"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores, efectos comerciales descontados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4412" model="account.account.template">
-            <field name="code">4412</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_441"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4412_child" model="account.account.template">
-            <field name="code">4412</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4412"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4415" model="account.account.template">
-            <field name="code">4415</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_441"/>
-            <field name="type">view</field>
-            <field name="name">Deudores, efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_4415_child" model="account.account.template">
-            <field name="code">4415</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4415"/>
-            <field name="type">receivable</field>
-            <field name="name">Deudores, efectos comerciales impagados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_446" model="account.account.template">
-            <field name="code">446</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_44"/>
-            <field name="type">view</field>
-            <field name="name">Deudores de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_446_child" model="account.account.template">
-            <field name="code">446</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_446"/>
-            <field name="type">other</field>
-            <field name="name">Deudores de dudoso cobro</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_449" model="account.account.template">
-            <field name="code">449</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_44"/>
-            <field name="type">view</field>
-            <field name="name">Deudores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_449_child" model="account.account.template">
-            <field name="code">449</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_449"/>
-            <field name="type">other</field>
-            <field name="name">Deudores por operaciones en común</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_46" model="account.account.template">
-            <field name="code">46</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4"/>
-            <field name="type">view</field>
-            <field name="name">Personal</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_460" model="account.account.template">
-            <field name="code">460</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_46"/>
-            <field name="type">view</field>
-            <field name="name">Anticipos de remuneraciones</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_460_child" model="account.account.template">
-            <field name="code">460</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_460"/>
-            <field name="type">other</field>
-            <field name="name">Anticipos de remuneraciones</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_465" model="account.account.template">
-            <field name="code">465</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_46"/>
-            <field name="type">view</field>
-            <field name="name">Remuneraciones pendientes de pago</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_465_child" model="account.account.template">
-            <field name="code">465</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_465"/>
-            <field name="type">other</field>
-            <field name="name">Remuneraciones pendientes de pago</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_47" model="account.account.template">
-            <field name="code">47</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4"/>
-            <field name="type">view</field>
-            <field name="name">Administraciones públicas</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_470" model="account.account.template">
-            <field name="code">470</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_47"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, deudora por diversos conceptos</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4700" model="account.account.template">
-            <field name="code">4700</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_470"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, deudora por IVA</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_470000" model="account.account.template">
-            <field name="code">470000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4700"/>
-            <field name="type">receivable</field>
-            <field name="name">Hacienda Pública, deudora por IVA</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4708" model="account.account.template">
-            <field name="code">4708</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_470"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4708_child" model="account.account.template">
-            <field name="code">4708</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4708"/>
-            <field name="type">receivable</field>
-            <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4709" model="account.account.template">
-            <field name="code">4709</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_470"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4709_child" model="account.account.template">
-            <field name="code">4709</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4709"/>
-            <field name="type">receivable</field>
-            <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_471" model="account.account.template">
-            <field name="code">471</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_47"/>
-            <field name="type">view</field>
-            <field name="name">Organismos de la Seguridad Social, deudores</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_471_child" model="account.account.template">
-            <field name="code">471</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_471"/>
-            <field name="type">other</field>
-            <field name="name">Organismos de la Seguridad Social, deudores</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_472" model="account.account.template">
-            <field name="code">472</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_47"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, IVA soportado</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_472000" model="account.account.template">
-            <field name="code">472000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_472"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. IVA soportado</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_473" model="account.account.template">
-            <field name="code">473</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_47"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, retenciones y pagos a cuenta</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_474" model="account.account.template">
-            <field name="code">474</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_47"/>
-            <field name="type">view</field>
-            <field name="name">Activos por impuesto diferido</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4740" model="account.account.template">
-            <field name="code">4740</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_474"/>
-            <field name="type">view</field>
-            <field name="name">Activos por diferencias temporarias deducibles</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4740_child" model="account.account.template">
-            <field name="code">4740</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4740"/>
-            <field name="type">other</field>
-            <field name="name">Activos por diferencias temporarias deducibles</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4742" model="account.account.template">
-            <field name="code">4742</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_474"/>
-            <field name="type">view</field>
-            <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4742_child" model="account.account.template">
-            <field name="code">4742</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4742"/>
-            <field name="type">other</field>
-            <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4745" model="account.account.template">
-            <field name="code">4745</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_474"/>
-            <field name="type">view</field>
-            <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4745_child" model="account.account.template">
-            <field name="code">4745</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4745"/>
-            <field name="type">other</field>
-            <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_475" model="account.account.template">
-            <field name="code">475</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_47"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, acreedora por conceptos fiscales</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4750" model="account.account.template">
-            <field name="code">4750</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_475"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, acreedora por IVA</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_475000" model="account.account.template">
-            <field name="code">475000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4750"/>
-            <field name="type">payable</field>
-            <field name="name">Hacienda Pública, acreedora por IVA</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4751" model="account.account.template">
-            <field name="code">4751</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_475"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4751_child" model="account.account.template">
-            <field name="code">4751</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4751"/>
-            <field name="type">payable</field>
-            <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4752" model="account.account.template">
-            <field name="code">4752</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_475"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4752_child" model="account.account.template">
-            <field name="code">4752</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4752"/>
-            <field name="type">payable</field>
-            <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4758" model="account.account.template">
-            <field name="code">4758</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_475"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_4758_child" model="account.account.template">
-            <field name="code">4758</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4758"/>
-            <field name="type">payable</field>
-            <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_476" model="account.account.template">
-            <field name="code">476</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_47"/>
-            <field name="type">view</field>
-            <field name="name">Organismos de la Seguridad Social, acreedores</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_476_child" model="account.account.template">
-            <field name="code">476</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_476"/>
-            <field name="type">other</field>
-            <field name="name">Organismos de la Seguridad Social, acreedores</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_477" model="account.account.template">
-            <field name="code">477</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_47"/>
-            <field name="type">view</field>
-            <field name="name">Hacienda Pública, IVA repercutido</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_477000" model="account.account.template">
-            <field name="code">477000</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_477"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública, IVA repercutido</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_479" model="account.account.template">
-            <field name="code">479</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_47"/>
-            <field name="type">view</field>
-            <field name="name">Pasivos por diferencias temporarias imponibles</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_479_child" model="account.account.template">
-            <field name="code">479</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_479"/>
-            <field name="type">other</field>
-            <field name="name">Pasivos por diferencias temporarias imponibles</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-        <record id="pgc_pymes_48" model="account.account.template">
-            <field name="code">48</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes por periodificación</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_480" model="account.account.template">
-            <field name="code">480</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_48"/>
-            <field name="type">view</field>
-            <field name="name">Gastos anticipados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_480_child" model="account.account.template">
-            <field name="code">480</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_480"/>
-            <field name="type">other</field>
-            <field name="name">Gastos anticipados</field>
-            <field name="user_type" ref="terceros_-_rec"/>
-        </record>
-        <record id="pgc_pymes_485" model="account.account.template">
-            <field name="code">485</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_48"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos anticipados</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_485_child" model="account.account.template">
-            <field name="code">485</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_485"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos anticipados</field>
-            <field name="user_type" ref="terceros_-_pay"/>
-        </record>
-        <record id="pgc_pymes_49" model="account.account.template">
-            <field name="code">49</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_4"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos comerciales y provisiones a corto plazo</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_490" model="account.account.template">
-            <field name="code">490</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_49"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_490_child" model="account.account.template">
-            <field name="code">490</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_490"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_493" model="account.account.template">
-            <field name="code">493</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_49"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con partes vinculadas</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_4933" model="account.account.template">
-            <field name="code">4933</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_493"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_4933_child" model="account.account.template">
-            <field name="code">4933</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4933"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_4934" model="account.account.template">
-            <field name="code">4934</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_493"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_4934_child" model="account.account.template">
-            <field name="code">4934</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4934"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_4935" model="account.account.template">
-            <field name="code">4935</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_493"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_4935_child" model="account.account.template">
-            <field name="code">4935</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4935"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_499" model="account.account.template">
-            <field name="code">499</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_49"/>
-            <field name="type">view</field>
-            <field name="name">Provisiones por operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_4994" model="account.account.template">
-            <field name="code">4994</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_499"/>
-            <field name="type">view</field>
-            <field name="name">Provisión por contratos onerosos</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_4994_child" model="account.account.template">
-            <field name="code">4994</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4994"/>
-            <field name="type">other</field>
-            <field name="name">Provisión por contratos onerosos</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_4999" model="account.account.template">
-            <field name="code">4999</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_499"/>
-            <field name="type">view</field>
-            <field name="name">Provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_4999_child" model="account.account.template">
-            <field name="code">4999</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_4999"/>
-            <field name="type">other</field>
-            <field name="name">Provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="terceros"/>
-        </record>
-        <record id="pgc_pymes_5" model="account.account.template">
-            <field name="code">5</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_0"/>
-            <field name="type">view</field>
-            <field name="name">Cuentas financieras</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_50" model="account.account.template">
-            <field name="code">50</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5"/>
-            <field name="type">view</field>
-            <field name="name">Empréstitos, deudas con características especiales y otras emisiones análogas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_500" model="account.account.template">
-            <field name="code">500</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_50"/>
-            <field name="type">view</field>
-            <field name="name">Obligaciones y bonos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_500_child" model="account.account.template">
-            <field name="code">500</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_500"/>
-            <field name="type">other</field>
-            <field name="name">Obligaciones y bonos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_502" model="account.account.template">
-            <field name="code">502</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_50"/>
-            <field name="type">view</field>
-            <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_502_child" model="account.account.template">
-            <field name="code">502</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_502"/>
-            <field name="type">other</field>
-            <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_505" model="account.account.template">
-            <field name="code">505</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_50"/>
-            <field name="type">view</field>
-            <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_505_child" model="account.account.template">
-            <field name="code">505</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_505"/>
-            <field name="type">other</field>
-            <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_506" model="account.account.template">
-            <field name="code">506</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_50"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_506_child" model="account.account.template">
-            <field name="code">506</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_506"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_507" model="account.account.template">
-            <field name="code">507</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_50"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_507_child" model="account.account.template">
-            <field name="code">507</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_507"/>
-            <field name="type">other</field>
-            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_509" model="account.account.template">
-            <field name="code">509</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_50"/>
-            <field name="type">view</field>
-            <field name="name">Valores negociables amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5090" model="account.account.template">
-            <field name="code">5090</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_509"/>
-            <field name="type">view</field>
-            <field name="name">Obligaciones y bonos amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5090_child" model="account.account.template">
-            <field name="code">5090</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_5090"/>
-            <field name="type">other</field>
-            <field name="name">Obligaciones y bonos amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5095" model="account.account.template">
-            <field name="code">5095</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_509"/>
-            <field name="type">view</field>
-            <field name="name">Otros valores negociables amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5095_child" model="account.account.template">
-            <field name="code">5095</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_5095"/>
-            <field name="type">other</field>
-            <field name="name">Otros valores negociables amortizados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_51" model="account.account.template">
-            <field name="code">51</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_510" model="account.account.template">
-            <field name="code">510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_51"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5103" model="account.account.template">
-            <field name="code">5103</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_510"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5103_child" model="account.account.template">
-            <field name="code">5103</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5103"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5104" model="account.account.template">
-            <field name="code">5104</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_510"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5104_child" model="account.account.template">
-            <field name="code">5104</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5104"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5105" model="account.account.template">
-            <field name="code">5105</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_510"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5105_child" model="account.account.template">
-            <field name="code">5105</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5105"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_511" model="account.account.template">
-            <field name="code">511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_51"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5113" model="account.account.template">
-            <field name="code">5113</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_511"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5113_child" model="account.account.template">
-            <field name="code">5113</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5113"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5114" model="account.account.template">
-            <field name="code">5114</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_511"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5114_child" model="account.account.template">
-            <field name="code">5114</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5114"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5115" model="account.account.template">
-            <field name="code">5115</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_511"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5115_child" model="account.account.template">
-            <field name="code">5115</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5115"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_512" model="account.account.template">
-            <field name="code">512</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_51"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5123" model="account.account.template">
-            <field name="code">5123</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_512"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5123_child" model="account.account.template">
-            <field name="code">5123</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5123"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5124" model="account.account.template">
-            <field name="code">5124</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_512"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5124_child" model="account.account.template">
-            <field name="code">5124</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5124"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5125" model="account.account.template">
-            <field name="code">5125</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_512"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5125_child" model="account.account.template">
-            <field name="code">5125</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5125"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_513" model="account.account.template">
-            <field name="code">513</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_51"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas a corto plazo con partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5133" model="account.account.template">
-            <field name="code">5133</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_513"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5133_child" model="account.account.template">
-            <field name="code">5133</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5133"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5134" model="account.account.template">
-            <field name="code">5134</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_513"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5134_child" model="account.account.template">
-            <field name="code">5134</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5134"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5135" model="account.account.template">
-            <field name="code">5135</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_513"/>
-            <field name="type">view</field>
-            <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5135_child" model="account.account.template">
-            <field name="code">5135</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5135"/>
-            <field name="type">other</field>
-            <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_514" model="account.account.template">
-            <field name="code">514</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_51"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas con partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5143" model="account.account.template">
-            <field name="code">5143</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_514"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5143_child" model="account.account.template">
-            <field name="code">5143</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5143"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5144" model="account.account.template">
-            <field name="code">5144</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_514"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5144_child" model="account.account.template">
-            <field name="code">5144</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5144"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5145" model="account.account.template">
-            <field name="code">5145</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_514"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5145_child" model="account.account.template">
-            <field name="code">5145</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5145"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_52" model="account.account.template">
-            <field name="code">52</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo por préstamos recibidos y otros conceptos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_520" model="account.account.template">
-            <field name="code">520</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_52"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo con entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5200" model="account.account.template">
-            <field name="code">5200</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_520"/>
-            <field name="type">view</field>
-            <field name="name">Préstamos a corto plazo de entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5200_child" model="account.account.template">
-            <field name="code">5200</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_5200"/>
-            <field name="type">other</field>
-            <field name="name">Préstamos a corto plazo de entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5201" model="account.account.template">
-            <field name="code">5201</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_520"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo por crédito dispuesto</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5201_child" model="account.account.template">
-            <field name="code">5201</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_5201"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo por crédito dispuesto</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5208" model="account.account.template">
-            <field name="code">5208</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_520"/>
-            <field name="type">view</field>
-            <field name="name">Deudas por efectos descontados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5208_child" model="account.account.template">
-            <field name="code">5208</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_5208"/>
-            <field name="type">other</field>
-            <field name="name">Deudas por efectos descontados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5209" model="account.account.template">
-            <field name="code">5209</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_520"/>
-            <field name="type">view</field>
-            <field name="name">Deudas por operaciones de “factoring”</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5209_child" model="account.account.template">
-            <field name="code">5209</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_5209"/>
-            <field name="type">other</field>
-            <field name="name">Deudas por operaciones de “factoring”</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_521" model="account.account.template">
-            <field name="code">521</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_52"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_521_child" model="account.account.template">
-            <field name="code">521</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_521"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_522" model="account.account.template">
-            <field name="code">522</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_52"/>
-            <field name="type">view</field>
-            <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_522_child" model="account.account.template">
-            <field name="code">522</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_522"/>
-            <field name="type">other</field>
-            <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_523" model="account.account.template">
-            <field name="code">523</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_52"/>
-            <field name="type">view</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_523_child" model="account.account.template">
-            <field name="code">523</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_523"/>
-            <field name="type">other</field>
-            <field name="name">Proveedores de inmovilizado a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_524" model="account.account.template">
-            <field name="code">524</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_52"/>
-            <field name="type">view</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_524_child" model="account.account.template">
-            <field name="code">524</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_524"/>
-            <field name="type">other</field>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_525" model="account.account.template">
-            <field name="code">525</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_52"/>
-            <field name="type">view</field>
-            <field name="name">Efectos a pagar a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_525_child" model="account.account.template">
-            <field name="code">525</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_525"/>
-            <field name="type">other</field>
-            <field name="name">Efectos a pagar a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_526" model="account.account.template">
-            <field name="code">526</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_52"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo activo a pagar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_526_child" model="account.account.template">
-            <field name="code">526</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_526"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo activo a pagar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_527" model="account.account.template">
-            <field name="code">527</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_52"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_527_child" model="account.account.template">
-            <field name="code">527</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_527"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_528" model="account.account.template">
-            <field name="code">528</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_52"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de deudas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_528_child" model="account.account.template">
-            <field name="code">528</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_528"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de deudas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_529" model="account.account.template">
-            <field name="code">529</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_52"/>
-            <field name="type">view</field>
-            <field name="name">Provisiones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5290" model="account.account.template">
-            <field name="code">5290</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo por retribuciones al personal</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5290_child" model="account.account.template">
-            <field name="code">5290</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_5290"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo por retribuciones al personal</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5291" model="account.account.template">
-            <field name="code">5291</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo para impuestos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5291_child" model="account.account.template">
-            <field name="code">5291</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_5291"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo para impuestos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5292" model="account.account.template">
-            <field name="code">5292</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo para otras responsabilidades</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5292_child" model="account.account.template">
-            <field name="code">5292</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_5292"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo para otras responsabilidades</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5293" model="account.account.template">
-            <field name="code">5293</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5293_child" model="account.account.template">
-            <field name="code">5293</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_5293"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5295" model="account.account.template">
-            <field name="code">5295</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_529"/>
-            <field name="type">view</field>
-            <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5295_child" model="account.account.template">
-            <field name="code">5295</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_pymes_5295"/>
-            <field name="type">other</field>
-            <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_53" model="account.account.template">
-            <field name="code">53</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones financieras a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_530" model="account.account.template">
-            <field name="code">530</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_53"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5303" model="account.account.template">
-            <field name="code">5303</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_530"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5303_child" model="account.account.template">
-            <field name="code">5303</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5303"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5304" model="account.account.template">
-            <field name="code">5304</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_530"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5304_child" model="account.account.template">
-            <field name="code">5304</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5304"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5305" model="account.account.template">
-            <field name="code">5305</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_530"/>
-            <field name="type">view</field>
-            <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5305_child" model="account.account.template">
-            <field name="code">5305</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5305"/>
-            <field name="type">other</field>
-            <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_531" model="account.account.template">
-            <field name="code">531</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_53"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda a corto plazo de partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5313" model="account.account.template">
-            <field name="code">5313</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_531"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5313_child" model="account.account.template">
-            <field name="code">5313</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5313"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5314" model="account.account.template">
-            <field name="code">5314</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_531"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5314_child" model="account.account.template">
-            <field name="code">5314</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5314"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5315" model="account.account.template">
-            <field name="code">5315</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_531"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5315_child" model="account.account.template">
-            <field name="code">5315</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5315"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_532" model="account.account.template">
-            <field name="code">532</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_53"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo a partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5323" model="account.account.template">
-            <field name="code">5323</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_532"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5323_child" model="account.account.template">
-            <field name="code">5323</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5323"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5324" model="account.account.template">
-            <field name="code">5324</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_532"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5324_child" model="account.account.template">
-            <field name="code">5324</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5324"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5325" model="account.account.template">
-            <field name="code">5325</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_532"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5325_child" model="account.account.template">
-            <field name="code">5325</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5325"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_533" model="account.account.template">
-            <field name="code">533</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_53"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5333" model="account.account.template">
-            <field name="code">5333</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_533"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5333_child" model="account.account.template">
-            <field name="code">5333</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5333"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5334" model="account.account.template">
-            <field name="code">5334</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_533"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5334_child" model="account.account.template">
-            <field name="code">5334</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5334"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5335" model="account.account.template">
-            <field name="code">5335</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_533"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5335_child" model="account.account.template">
-            <field name="code">5335</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5335"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_534" model="account.account.template">
-            <field name="code">534</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_53"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de créditos a partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5343" model="account.account.template">
-            <field name="code">5343</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_534"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5343_child" model="account.account.template">
-            <field name="code">5343</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5343"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5344" model="account.account.template">
-            <field name="code">5344</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_534"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5344_child" model="account.account.template">
-            <field name="code">5344</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5344"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5345" model="account.account.template">
-            <field name="code">5345</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_534"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5345_child" model="account.account.template">
-            <field name="code">5345</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5345"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_535" model="account.account.template">
-            <field name="code">535</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_53"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5353" model="account.account.template">
-            <field name="code">5353</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_535"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5353_child" model="account.account.template">
-            <field name="code">5353</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5353"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5354" model="account.account.template">
-            <field name="code">5354</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_535"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5354_child" model="account.account.template">
-            <field name="code">5354</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5354"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5355" model="account.account.template">
-            <field name="code">5355</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_535"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5355_child" model="account.account.template">
-            <field name="code">5355</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5355"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_539" model="account.account.template">
-            <field name="code">539</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_53"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5393" model="account.account.template">
-            <field name="code">5393</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_539"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5393_child" model="account.account.template">
-            <field name="code">5393</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5393"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5394" model="account.account.template">
-            <field name="code">5394</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_539"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5394_child" model="account.account.template">
-            <field name="code">5394</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5394"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5395" model="account.account.template">
-            <field name="code">5395</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_539"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5395_child" model="account.account.template">
-            <field name="code">5395</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5395"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_54" model="account.account.template">
-            <field name="code">54</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5"/>
-            <field name="type">view</field>
-            <field name="name">Otras inversiones financieras a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_540" model="account.account.template">
-            <field name="code">540</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_54"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_540_child" model="account.account.template">
-            <field name="code">540</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_540"/>
-            <field name="type">other</field>
-            <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_541" model="account.account.template">
-            <field name="code">541</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_54"/>
-            <field name="type">view</field>
-            <field name="name">Valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_541_child" model="account.account.template">
-            <field name="code">541</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_541"/>
-            <field name="type">other</field>
-            <field name="name">Valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_542" model="account.account.template">
-            <field name="code">542</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_54"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_542_child" model="account.account.template">
-            <field name="code">542</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_542"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_543" model="account.account.template">
-            <field name="code">543</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_54"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_543_child" model="account.account.template">
-            <field name="code">543</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_543"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_544" model="account.account.template">
-            <field name="code">544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_54"/>
-            <field name="type">view</field>
-            <field name="name">Créditos a corto plazo al personal</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_544_child" model="account.account.template">
-            <field name="code">544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_544"/>
-            <field name="type">other</field>
-            <field name="name">Créditos a corto plazo al personal</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_545" model="account.account.template">
-            <field name="code">545</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_54"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo a cobrar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_545_child" model="account.account.template">
-            <field name="code">545</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_545"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo a cobrar</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_546" model="account.account.template">
-            <field name="code">546</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_54"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_546_child" model="account.account.template">
-            <field name="code">546</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_546"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_547" model="account.account.template">
-            <field name="code">547</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_54"/>
-            <field name="type">view</field>
-            <field name="name">Intereses a corto plazo de créditos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_547_child" model="account.account.template">
-            <field name="code">547</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_547"/>
-            <field name="type">other</field>
-            <field name="name">Intereses a corto plazo de créditos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_548" model="account.account.template">
-            <field name="code">548</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_54"/>
-            <field name="type">view</field>
-            <field name="name">Imposiciones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_548_child" model="account.account.template">
-            <field name="code">548</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_548"/>
-            <field name="type">other</field>
-            <field name="name">Imposiciones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_549" model="account.account.template">
-            <field name="code">549</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_54"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_549_child" model="account.account.template">
-            <field name="code">549</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_549"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_55" model="account.account.template">
-            <field name="code">55</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5"/>
-            <field name="type">view</field>
-            <field name="name">Otras cuentas no bancarias</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_550" model="account.account.template">
-            <field name="code">550</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_55"/>
-            <field name="type">view</field>
-            <field name="name">Titular de la explotación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_550_child" model="account.account.template">
-            <field name="code">550</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_550"/>
-            <field name="type">other</field>
-            <field name="name">Titular de la explotación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_551" model="account.account.template">
-            <field name="code">551</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_55"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con socios y administradores</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_551_child" model="account.account.template">
-            <field name="code">551</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_551"/>
-            <field name="type">other</field>
-            <field name="name">Cuenta corriente con socios y administradores</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_552" model="account.account.template">
-            <field name="code">552</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_55"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con otras personas y entidades vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5523" model="account.account.template">
-            <field name="code">5523</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_552"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5523_child" model="account.account.template">
-            <field name="code">5523</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5523"/>
-            <field name="type">other</field>
-            <field name="name">Cuenta corriente con empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5524" model="account.account.template">
-            <field name="code">5524</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_552"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5524_child" model="account.account.template">
-            <field name="code">5524</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5524"/>
-            <field name="type">other</field>
-            <field name="name">Cuenta corriente con empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5525" model="account.account.template">
-            <field name="code">5525</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_552"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5525_child" model="account.account.template">
-            <field name="code">5525</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5525"/>
-            <field name="type">other</field>
-            <field name="name">Cuenta corriente con otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_554" model="account.account.template">
-            <field name="code">554</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_55"/>
-            <field name="type">view</field>
-            <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_554_child" model="account.account.template">
-            <field name="code">554</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_554"/>
-            <field name="type">other</field>
-            <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_555" model="account.account.template">
-            <field name="code">555</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_55"/>
-            <field name="type">view</field>
-            <field name="name">Partidas pendientes de aplicación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_555_child" model="account.account.template">
-            <field name="code">555</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_555"/>
-            <field name="type">other</field>
-            <field name="name">Partidas pendientes de aplicación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_556" model="account.account.template">
-            <field name="code">556</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_55"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos exigidos sobre participaciones en el patrimonio neto</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5563" model="account.account.template">
-            <field name="code">5563</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_556"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5563_child" model="account.account.template">
-            <field name="code">5563</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5563"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5564" model="account.account.template">
-            <field name="code">5564</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_556"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5564_child" model="account.account.template">
-            <field name="code">5564</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5564"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5565" model="account.account.template">
-            <field name="code">5565</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_556"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5565_child" model="account.account.template">
-            <field name="code">5565</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5565"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5566" model="account.account.template">
-            <field name="code">5566</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_556"/>
-            <field name="type">view</field>
-            <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5566_child" model="account.account.template">
-            <field name="code">5566</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5566"/>
-            <field name="type">other</field>
-            <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_557" model="account.account.template">
-            <field name="code">557</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_55"/>
-            <field name="type">view</field>
-            <field name="name">Dividendo activo a cuenta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_557_child" model="account.account.template">
-            <field name="code">557</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_557"/>
-            <field name="type">other</field>
-            <field name="name">Dividendo activo a cuenta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_558" model="account.account.template">
-            <field name="code">558</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_55"/>
-            <field name="type">view</field>
-            <field name="name">Socios por desembolsos exigidos</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5580" model="account.account.template">
-            <field name="code">5580</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_558"/>
-            <field name="type">view</field>
-            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5580_child" model="account.account.template">
-            <field name="code">5580</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5580"/>
-            <field name="type">other</field>
-            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5585" model="account.account.template">
-            <field name="code">5585</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_558"/>
-            <field name="type">view</field>
-            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5585_child" model="account.account.template">
-            <field name="code">5585</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5585"/>
-            <field name="type">other</field>
-            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_559" model="account.account.template">
-            <field name="code">559</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_55"/>
-            <field name="type">view</field>
-            <field name="name">Derivados financieros a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5590" model="account.account.template">
-            <field name="code">5590</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_559"/>
-            <field name="type">view</field>
-            <field name="name">Activos por derivados financieros a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5590_child" model="account.account.template">
-            <field name="code">5590</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5590"/>
-            <field name="type">other</field>
-            <field name="name">Activos por derivados financieros a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5595" model="account.account.template">
-            <field name="code">5595</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_559"/>
-            <field name="type">view</field>
-            <field name="name">Pasivos por derivados financieros a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5595_child" model="account.account.template">
-            <field name="code">5595</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5595"/>
-            <field name="type">other</field>
-            <field name="name">Pasivos por derivados financieros a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_56" model="account.account.template">
-            <field name="code">56</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_560" model="account.account.template">
-            <field name="code">560</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_56"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas recibidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_560_child" model="account.account.template">
-            <field name="code">560</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_560"/>
-            <field name="type">other</field>
-            <field name="name">Fianzas recibidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_561" model="account.account.template">
-            <field name="code">561</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_56"/>
-            <field name="type">view</field>
-            <field name="name">Depósitos recibidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_561_child" model="account.account.template">
-            <field name="code">561</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_561"/>
-            <field name="type">other</field>
-            <field name="name">Depósitos recibidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_565" model="account.account.template">
-            <field name="code">565</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_56"/>
-            <field name="type">view</field>
-            <field name="name">Fianzas constituidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_565_child" model="account.account.template">
-            <field name="code">565</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_565"/>
-            <field name="type">other</field>
-            <field name="name">Fianzas constituidas a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_566" model="account.account.template">
-            <field name="code">566</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_56"/>
-            <field name="type">view</field>
-            <field name="name">Depósitos constituidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_566_child" model="account.account.template">
-            <field name="code">566</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_566"/>
-            <field name="type">other</field>
-            <field name="name">Depósitos constituidos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
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-            <field name="code">567</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_56"/>
-            <field name="type">view</field>
-            <field name="name">Intereses pagados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_567_child" model="account.account.template">
-            <field name="code">567</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_567"/>
-            <field name="type">other</field>
-            <field name="name">Intereses pagados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_568" model="account.account.template">
-            <field name="code">568</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_56"/>
-            <field name="type">view</field>
-            <field name="name">Intereses cobrados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_568_child" model="account.account.template">
-            <field name="code">568</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_568"/>
-            <field name="type">other</field>
-            <field name="name">Intereses cobrados por anticipado</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_57" model="account.account.template">
-            <field name="code">57</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5"/>
-            <field name="type">view</field>
-            <field name="name">Tesorería</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_570" model="account.account.template">
-            <field name="code">570</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_57"/>
-            <field name="type">view</field>
-            <field name="name">Caja, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_570_child" model="account.account.template">
-            <field name="code">570</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_570"/>
-            <field name="type">liquidity</field>
-            <field name="name">Caja, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_571" model="account.account.template">
-            <field name="code">571</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_57"/>
-            <field name="type">view</field>
-            <field name="name">Caja, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_571_child" model="account.account.template">
-            <field name="code">571</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_571"/>
-            <field name="type">liquidity</field>
-            <field name="name">Caja, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_572" model="account.account.template">
-            <field name="code">572</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_57"/>
-            <field name="type">view</field>
-            <field name="name">Bancos e instituciones de crédito c/c vista, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_572_child" model="account.account.template">
-            <field name="code">572</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_572"/>
-            <field name="type">liquidity</field>
-            <field name="name">Bancos e instituciones de crédito c/c vista, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_573" model="account.account.template">
-            <field name="code">573</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_57"/>
-            <field name="type">view</field>
-            <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_573_child" model="account.account.template">
-            <field name="code">573</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_573"/>
-            <field name="type">liquidity</field>
-            <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_574" model="account.account.template">
-            <field name="code">574</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_57"/>
-            <field name="type">view</field>
-            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_574_child" model="account.account.template">
-            <field name="code">574</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_574"/>
-            <field name="type">liquidity</field>
-            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_575" model="account.account.template">
-            <field name="code">575</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_57"/>
-            <field name="type">view</field>
-            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_575_child" model="account.account.template">
-            <field name="code">575</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_575"/>
-            <field name="type">liquidity</field>
-            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_576" model="account.account.template">
-            <field name="code">576</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_57"/>
-            <field name="type">view</field>
-            <field name="name">Inversiones a corto plazo de gran liquidez</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_576_child" model="account.account.template">
-            <field name="code">576</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_576"/>
-            <field name="type">liquidity</field>
-            <field name="name">Inversiones a corto plazo de gran liquidez</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_59" model="account.account.template">
-            <field name="code">59</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_593" model="account.account.template">
-            <field name="code">593</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5933" model="account.account.template">
-            <field name="code">5933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_593"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5933_child" model="account.account.template">
-            <field name="code">5933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5933"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5934" model="account.account.template">
-            <field name="code">5934</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_593"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5934_child" model="account.account.template">
-            <field name="code">5934</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5934"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5935" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_593"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_5935_child" model="account.account.template">
-            <field name="code">5935</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5935"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_594" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5943" model="account.account.template">
-            <field name="code">5943</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_594"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5943_child" model="account.account.template">
-            <field name="code">5943</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5943"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5944" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_594"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5944_child" model="account.account.template">
-            <field name="code">5944</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5944"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5945" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_594"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5945_child" model="account.account.template">
-            <field name="code">5945</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5945"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_595" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5953" model="account.account.template">
-            <field name="code">5953</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_595"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5953_child" model="account.account.template">
-            <field name="code">5953</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5953"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5954" model="account.account.template">
-            <field name="code">5954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_595"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5954_child" model="account.account.template">
-            <field name="code">5954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5954"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5955" model="account.account.template">
-            <field name="code">5955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_595"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_5955_child" model="account.account.template">
-            <field name="code">5955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_5955"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_596" model="account.account.template">
-            <field name="code">596</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_596_child" model="account.account.template">
-            <field name="code">596</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_596"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_597" model="account.account.template">
-            <field name="code">597</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_597_child" model="account.account.template">
-            <field name="code">597</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_597"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_598" model="account.account.template">
-            <field name="code">598</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_59"/>
-            <field name="type">view</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
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-        <record id="pgc_pymes_598_child" model="account.account.template">
-            <field name="code">598</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_598"/>
-            <field name="type">other</field>
-            <field name="name">Deterioro de valor de créditos a corto plazo</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <record id="pgc_pymes_6" model="account.account.template">
-            <field name="code">6</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_0"/>
-            <field name="type">view</field>
-            <field name="name">Compras y Gastos</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_60" model="account.account.template">
-            <field name="code">60</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
-            <field name="type">view</field>
-            <field name="name">Compras</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_600" model="account.account.template">
-            <field name="code">600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_60"/>
-            <field name="type">view</field>
-            <field name="name">Compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_600_child" model="account.account.template">
-            <field name="code">600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_600"/>
-            <field name="type">other</field>
-            <field name="name">Compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_601" model="account.account.template">
-            <field name="code">601</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_60"/>
-            <field name="type">view</field>
-            <field name="name">Compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_601_child" model="account.account.template">
-            <field name="code">601</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_601"/>
-            <field name="type">other</field>
-            <field name="name">Compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_602" model="account.account.template">
-            <field name="code">602</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_60"/>
-            <field name="type">view</field>
-            <field name="name">Compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_602_child" model="account.account.template">
-            <field name="code">602</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_602"/>
-            <field name="type">other</field>
-            <field name="name">Compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_606" model="account.account.template">
-            <field name="code">606</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_60"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre compras por pronto pago</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6060" model="account.account.template">
-            <field name="code">6060</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_606"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre compras por pronto pago de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6060_child" model="account.account.template">
-            <field name="code">6060</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6060"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre compras por pronto pago de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6061" model="account.account.template">
-            <field name="code">6061</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_606"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6061_child" model="account.account.template">
-            <field name="code">6061</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6061"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6062" model="account.account.template">
-            <field name="code">6062</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_606"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6062_child" model="account.account.template">
-            <field name="code">6062</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6062"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_607" model="account.account.template">
-            <field name="code">607</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_60"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados por otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_607_child" model="account.account.template">
-            <field name="code">607</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_607"/>
-            <field name="type">other</field>
-            <field name="name">Trabajos realizados por otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_608" model="account.account.template">
-            <field name="code">608</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_60"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de compras y operaciones similares</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6080" model="account.account.template">
-            <field name="code">6080</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_608"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6080_child" model="account.account.template">
-            <field name="code">6080</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6080"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6081" model="account.account.template">
-            <field name="code">6081</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_608"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6081_child" model="account.account.template">
-            <field name="code">6081</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6081"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6082" model="account.account.template">
-            <field name="code">6082</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_608"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6082_child" model="account.account.template">
-            <field name="code">6082</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6082"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_609" model="account.account.template">
-            <field name="code">609</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_60"/>
-            <field name="type">view</field>
-            <field name="name">“Rappels” por compras</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6090" model="account.account.template">
-            <field name="code">6090</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_609"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" por compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6090_child" model="account.account.template">
-            <field name="code">6090</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6090"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" por compras de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6091" model="account.account.template">
-            <field name="code">6091</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_609"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" por compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6091_child" model="account.account.template">
-            <field name="code">6091</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6091"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" por compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6092" model="account.account.template">
-            <field name="code">6092</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_609"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6092_child" model="account.account.template">
-            <field name="code">6092</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6092"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_61" model="account.account.template">
-            <field name="code">61</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_610" model="account.account.template">
-            <field name="code">610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_61"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_610_child" model="account.account.template">
-            <field name="code">610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_610"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_611" model="account.account.template">
-            <field name="code">611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_61"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_611_child" model="account.account.template">
-            <field name="code">611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_611"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_612" model="account.account.template">
-            <field name="code">612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_61"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_612_child" model="account.account.template">
-            <field name="code">612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_612"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_62" model="account.account.template">
-            <field name="code">62</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
-            <field name="type">view</field>
-            <field name="name">Servicios Exteriores</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_620" model="account.account.template">
-            <field name="code">620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_62"/>
-            <field name="type">view</field>
-            <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_620_child" model="account.account.template">
-            <field name="code">620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_620"/>
-            <field name="type">other</field>
-            <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_621" model="account.account.template">
-            <field name="code">621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_62"/>
-            <field name="type">view</field>
-            <field name="name">Arrendamientos y cánones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_621_child" model="account.account.template">
-            <field name="code">621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_621"/>
-            <field name="type">other</field>
-            <field name="name">Arrendamientos y cánones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_622" model="account.account.template">
-            <field name="code">622</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_62"/>
-            <field name="type">view</field>
-            <field name="name">Reparaciones y conservación</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_622_child" model="account.account.template">
-            <field name="code">622</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_622"/>
-            <field name="type">other</field>
-            <field name="name">Reparaciones y conservación</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_623" model="account.account.template">
-            <field name="code">623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_62"/>
-            <field name="type">view</field>
-            <field name="name">Servicios de profesionales independientes</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_623_child" model="account.account.template">
-            <field name="code">623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_623"/>
-            <field name="type">other</field>
-            <field name="name">Servicios de profesionales independientes</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_624" model="account.account.template">
-            <field name="code">624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_62"/>
-            <field name="type">view</field>
-            <field name="name">Transportes</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_624_child" model="account.account.template">
-            <field name="code">624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_624"/>
-            <field name="type">other</field>
-            <field name="name">Transportes</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_625" model="account.account.template">
-            <field name="code">625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_62"/>
-            <field name="type">view</field>
-            <field name="name">Primas de seguros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_625_child" model="account.account.template">
-            <field name="code">625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_625"/>
-            <field name="type">other</field>
-            <field name="name">Primas de seguros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_626" model="account.account.template">
-            <field name="code">626</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_62"/>
-            <field name="type">view</field>
-            <field name="name">Servicios bancarios y similares</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_626_child" model="account.account.template">
-            <field name="code">626</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_626"/>
-            <field name="type">other</field>
-            <field name="name">Servicios bancarios y similares</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_627" model="account.account.template">
-            <field name="code">627</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_62"/>
-            <field name="type">view</field>
-            <field name="name">Publicidad, propaganda y relaciones públicas</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_627_child" model="account.account.template">
-            <field name="code">627</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_627"/>
-            <field name="type">other</field>
-            <field name="name">Publicidad, propaganda y relaciones públicas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_628" model="account.account.template">
-            <field name="code">628</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_62"/>
-            <field name="type">view</field>
-            <field name="name">Suministros</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_628_child" model="account.account.template">
-            <field name="code">628</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_628"/>
-            <field name="type">other</field>
-            <field name="name">Suministros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_629" model="account.account.template">
-            <field name="code">629</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_62"/>
-            <field name="type">view</field>
-            <field name="name">Otros servicios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_629_child" model="account.account.template">
-            <field name="code">629</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_629"/>
-            <field name="type">other</field>
-            <field name="name">Otros servicios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_63" model="account.account.template">
-            <field name="code">63</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
-            <field name="type">view</field>
-            <field name="name">Tributos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_630" model="account.account.template">
-            <field name="code">630</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_63"/>
-            <field name="type">view</field>
-            <field name="name">Impuesto sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6300" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_630"/>
-            <field name="type">view</field>
-            <field name="name">Impuesto corriente</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6300_child" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6300"/>
-            <field name="type">other</field>
-            <field name="name">Impuesto corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6301" model="account.account.template">
-            <field name="code">6301</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_630"/>
-            <field name="type">view</field>
-            <field name="name">Impuesto diferido</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6301_child" model="account.account.template">
-            <field name="code">6301</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6301"/>
-            <field name="type">other</field>
-            <field name="name">Impuesto diferido</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_631" model="account.account.template">
-            <field name="code">631</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_63"/>
-            <field name="type">view</field>
-            <field name="name">Otros tributos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_631_child" model="account.account.template">
-            <field name="code">631</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_631"/>
-            <field name="type">other</field>
-            <field name="name">Otros tributos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_633" model="account.account.template">
-            <field name="code">633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_63"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_633_child" model="account.account.template">
-            <field name="code">633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_633"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_634" model="account.account.template">
-            <field name="code">634</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_63"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes negativos en la imposición indirecta</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6341" model="account.account.template">
-            <field name="code">6341</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_634"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes negativos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6341_child" model="account.account.template">
-            <field name="code">6341</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6341"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes negativos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6342" model="account.account.template">
-            <field name="code">6342</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_634"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes negativos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6342_child" model="account.account.template">
-            <field name="code">6342</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6342"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes negativos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_636" model="account.account.template">
-            <field name="code">636</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_63"/>
-            <field name="type">view</field>
-            <field name="name">Devolución de impuestos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_636_child" model="account.account.template">
-            <field name="code">636</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_636"/>
-            <field name="type">other</field>
-            <field name="name">Devolución de impuestos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_638" model="account.account.template">
-            <field name="code">638</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_63"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_638_child" model="account.account.template">
-            <field name="code">638</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_638"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_639" model="account.account.template">
-            <field name="code">639</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_63"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes positivos en la imposición indirecta</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6391" model="account.account.template">
-            <field name="code">6391</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_639"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes positivos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6391_child" model="account.account.template">
-            <field name="code">6391</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6391"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes positivos en IVA de activo corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6392" model="account.account.template">
-            <field name="code">6392</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_639"/>
-            <field name="type">view</field>
-            <field name="name">Ajustes positivos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6392_child" model="account.account.template">
-            <field name="code">6392</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6392"/>
-            <field name="type">other</field>
-            <field name="name">Ajustes positivos en IVA de inversiones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_64" model="account.account.template">
-            <field name="code">64</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
-            <field name="type">view</field>
-            <field name="name">Gastos de personal</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_640" model="account.account.template">
-            <field name="code">640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_64"/>
-            <field name="type">view</field>
-            <field name="name">Sueldos y salarios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_640_child" model="account.account.template">
-            <field name="code">640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_640"/>
-            <field name="type">other</field>
-            <field name="name">Sueldos y salarios</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_641" model="account.account.template">
-            <field name="code">641</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_64"/>
-            <field name="type">view</field>
-            <field name="name">Indemnizaciones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_641_child" model="account.account.template">
-            <field name="code">641</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_641"/>
-            <field name="type">other</field>
-            <field name="name">Indemnizaciones</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_642" model="account.account.template">
-            <field name="code">642</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_64"/>
-            <field name="type">view</field>
-            <field name="name">Seguridad Social a cargo de la empresa</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_642_child" model="account.account.template">
-            <field name="code">642</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_642"/>
-            <field name="type">other</field>
-            <field name="name">Seguridad Social a cargo de la empresa</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_649" model="account.account.template">
-            <field name="code">649</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_64"/>
-            <field name="type">view</field>
-            <field name="name">Otros gastos sociales</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_649_child" model="account.account.template">
-            <field name="code">649</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_649"/>
-            <field name="type">other</field>
-            <field name="name">Otros gastos sociales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_65" model="account.account.template">
-            <field name="code">65</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
-            <field name="type">view</field>
-            <field name="name">Otros gastos de gestión</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_650" model="account.account.template">
-            <field name="code">650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_65"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos comerciales incobrables</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_650_child" model="account.account.template">
-            <field name="code">650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_650"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos comerciales incobrables</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_651" model="account.account.template">
-            <field name="code">651</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_65"/>
-            <field name="type">view</field>
-            <field name="name">Resultados de operaciones en común</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6510" model="account.account.template">
-            <field name="code">6510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_651"/>
-            <field name="type">view</field>
-            <field name="name">Beneficio transferido (gestor)</field>
-            <field name="user_type" ref="gastos"/>
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6510"/>
-            <field name="type">other</field>
-            <field name="name">Beneficio transferido (gestor)</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6511" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_651"/>
-            <field name="type">view</field>
-            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6511_child" model="account.account.template">
-            <field name="code">6511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6511"/>
-            <field name="type">other</field>
-            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_659" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_65"/>
-            <field name="type">view</field>
-            <field name="name">Otras pérdidas en gestión corriente</field>
-            <field name="user_type" ref="gastos"/>
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_659"/>
-            <field name="type">other</field>
-            <field name="name">Otras pérdidas en gestión corriente</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_66" model="account.account.template">
-            <field name="code">66</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
-            <field name="type">view</field>
-            <field name="name">Gastos financieros</field>
-            <field name="user_type" ref="gastos"/>
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_66"/>
-            <field name="type">view</field>
-            <field name="name">Gastos financieros por actualización de provisiones</field>
-            <field name="user_type" ref="gastos"/>
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_660"/>
-            <field name="type">other</field>
-            <field name="name">Gastos financieros por actualización de provisiones</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_661" model="account.account.template">
-            <field name="code">661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_66"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6610" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6610_child" model="account.account.template">
-            <field name="code">6610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6610"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6611" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6611_child" model="account.account.template">
-            <field name="code">6611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6611"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6612" model="account.account.template">
-            <field name="code">6612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6612_child" model="account.account.template">
-            <field name="code">6612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6612"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6613" model="account.account.template">
-            <field name="code">6613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6613_child" model="account.account.template">
-            <field name="code">6613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6613"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6615" model="account.account.template">
-            <field name="code">6615</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6615_child" model="account.account.template">
-            <field name="code">6615</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6615"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6616" model="account.account.template">
-            <field name="code">6616</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6616_child" model="account.account.template">
-            <field name="code">6616</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6616"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6617" model="account.account.template">
-            <field name="code">6617</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6617_child" model="account.account.template">
-            <field name="code">6617</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6617"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6618" model="account.account.template">
-            <field name="code">6618</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_661"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6618_child" model="account.account.template">
-            <field name="code">6618</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6618"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_662" model="account.account.template">
-            <field name="code">662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_66"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de deudas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6620" model="account.account.template">
-            <field name="code">6620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_662"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de deudas, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6620_child" model="account.account.template">
-            <field name="code">6620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6620"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de deudas, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6621" model="account.account.template">
-            <field name="code">6621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_662"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de deudas, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6621_child" model="account.account.template">
-            <field name="code">6621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6621"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de deudas, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6622" model="account.account.template">
-            <field name="code">6622</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_662"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de deudas, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6622_child" model="account.account.template">
-            <field name="code">6622</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6622"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de deudas, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6623" model="account.account.template">
-            <field name="code">6623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_662"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de deudas con entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6623_child" model="account.account.template">
-            <field name="code">6623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6623"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de deudas con entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6624" model="account.account.template">
-            <field name="code">6624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_662"/>
-            <field name="type">view</field>
-            <field name="name">Intereses de deudas, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6624_child" model="account.account.template">
-            <field name="code">6624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6624"/>
-            <field name="type">other</field>
-            <field name="name">Intereses de deudas, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_663" model="account.account.template">
-            <field name="code">663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_66"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por valoración de activos y pasivos financieros por su valor razonable</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_663_child" model="account.account.template">
-            <field name="code">663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_663"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por valoración de activos y pasivos financieros por su valor razonable</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_664" model="account.account.template">
-            <field name="code">664</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_66"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6640" model="account.account.template">
-            <field name="code">6640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_664"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de pasivos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6640_child" model="account.account.template">
-            <field name="code">6640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6640"/>
-            <field name="type">other</field>
-            <field name="name">Dividendos de pasivos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6641" model="account.account.template">
-            <field name="code">6641</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_664"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de pasivos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6641_child" model="account.account.template">
-            <field name="code">6641</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6641"/>
-            <field name="type">other</field>
-            <field name="name">Dividendos de pasivos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6642" model="account.account.template">
-            <field name="code">6642</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_664"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6642_child" model="account.account.template">
-            <field name="code">6642</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6642"/>
-            <field name="type">other</field>
-            <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6643" model="account.account.template">
-            <field name="code">6643</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_664"/>
-            <field name="type">view</field>
-            <field name="name">Dividendos de pasivos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6643_child" model="account.account.template">
-            <field name="code">6643</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6643"/>
-            <field name="type">other</field>
-            <field name="name">Dividendos de pasivos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_665" model="account.account.template">
-            <field name="code">665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_66"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por descuento de efectos y operaciones de “factoring”</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6650" model="account.account.template">
-            <field name="code">6650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6650_child" model="account.account.template">
-            <field name="code">6650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6650"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6651" model="account.account.template">
-            <field name="code">6651</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6651_child" model="account.account.template">
-            <field name="code">6651</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6651"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6652" model="account.account.template">
-            <field name="code">6652</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6652_child" model="account.account.template">
-            <field name="code">6652</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6652"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6653" model="account.account.template">
-            <field name="code">6653</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6653_child" model="account.account.template">
-            <field name="code">6653</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6653"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6654" model="account.account.template">
-            <field name="code">6654</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6654_child" model="account.account.template">
-            <field name="code">6654</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6654"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6655" model="account.account.template">
-            <field name="code">6655</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6655_child" model="account.account.template">
-            <field name="code">6655</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6655"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6656" model="account.account.template">
-            <field name="code">6656</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6656_child" model="account.account.template">
-            <field name="code">6656</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6656"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6657" model="account.account.template">
-            <field name="code">6657</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_665"/>
-            <field name="type">view</field>
-            <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6657_child" model="account.account.template">
-            <field name="code">6657</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6657"/>
-            <field name="type">other</field>
-            <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_666" model="account.account.template">
-            <field name="code">666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_66"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en participaciones y valores representativos de deuda</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6660" model="account.account.template">
-            <field name="code">6660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6660_child" model="account.account.template">
-            <field name="code">6660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6660"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6661" model="account.account.template">
-            <field name="code">6661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6661_child" model="account.account.template">
-            <field name="code">6661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6661"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6662" model="account.account.template">
-            <field name="code">6662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6662_child" model="account.account.template">
-            <field name="code">6662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6662"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6663" model="account.account.template">
-            <field name="code">6663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6663_child" model="account.account.template">
-            <field name="code">6663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6663"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6665" model="account.account.template">
-            <field name="code">6665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6665_child" model="account.account.template">
-            <field name="code">6665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6665"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6666" model="account.account.template">
-            <field name="code">6666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6666_child" model="account.account.template">
-            <field name="code">6666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6666"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6667" model="account.account.template">
-            <field name="code">6667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6667_child" model="account.account.template">
-            <field name="code">6667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6667"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6668" model="account.account.template">
-            <field name="code">6668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_666"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6668_child" model="account.account.template">
-            <field name="code">6668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6668"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_667" model="account.account.template">
-            <field name="code">667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_66"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos no comerciales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6670" model="account.account.template">
-            <field name="code">6670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6670_child" model="account.account.template">
-            <field name="code">6670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6670"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6671" model="account.account.template">
-            <field name="code">6671</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6671_child" model="account.account.template">
-            <field name="code">6671</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6671"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6672" model="account.account.template">
-            <field name="code">6672</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6672_child" model="account.account.template">
-            <field name="code">6672</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6672"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6673" model="account.account.template">
-            <field name="code">6673</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6673_child" model="account.account.template">
-            <field name="code">6673</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6673"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6675" model="account.account.template">
-            <field name="code">6675</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6675_child" model="account.account.template">
-            <field name="code">6675</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6675"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6676" model="account.account.template">
-            <field name="code">6676</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6676_child" model="account.account.template">
-            <field name="code">6676</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6676"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6677" model="account.account.template">
-            <field name="code">6677</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6677_child" model="account.account.template">
-            <field name="code">6677</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6677"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6678" model="account.account.template">
-            <field name="code">6678</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_667"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6678_child" model="account.account.template">
-            <field name="code">6678</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6678"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_668" model="account.account.template">
-            <field name="code">668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_66"/>
-            <field name="type">view</field>
-            <field name="name">Diferencias negativas de cambio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_668_child" model="account.account.template">
-            <field name="code">668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_668"/>
-            <field name="type">other</field>
-            <field name="name">Diferencias negativas de cambio</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_669" model="account.account.template">
-            <field name="code">669</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_66"/>
-            <field name="type">view</field>
-            <field name="name">Otros gastos financieros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_669_child" model="account.account.template">
-            <field name="code">669</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_669"/>
-            <field name="type">other</field>
-            <field name="name">Otros gastos financieros</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_67" model="account.account.template">
-            <field name="code">67</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de activos no corrientes y gastos excepcionales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_670" model="account.account.template">
-            <field name="code">670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_67"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_670_child" model="account.account.template">
-            <field name="code">670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_670"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_671" model="account.account.template">
-            <field name="code">671</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_67"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_671_child" model="account.account.template">
-            <field name="code">671</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_671"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_672" model="account.account.template">
-            <field name="code">672</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_67"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_672_child" model="account.account.template">
-            <field name="code">672</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_672"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_673" model="account.account.template">
-            <field name="code">673</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_67"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de participaciones en partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6733" model="account.account.template">
-            <field name="code">6733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_673"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6733_child" model="account.account.template">
-            <field name="code">6733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6733"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6734" model="account.account.template">
-            <field name="code">6734</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_673"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6734_child" model="account.account.template">
-            <field name="code">6734</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6734"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6735" model="account.account.template">
-            <field name="code">6735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_673"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6735_child" model="account.account.template">
-            <field name="code">6735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6735"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_675" model="account.account.template">
-            <field name="code">675</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_67"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_675_child" model="account.account.template">
-            <field name="code">675</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_675"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_678" model="account.account.template">
-            <field name="code">678</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_67"/>
-            <field name="type">view</field>
-            <field name="name">Gastos excepcionales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_678_child" model="account.account.template">
-            <field name="code">678</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_678"/>
-            <field name="type">other</field>
-            <field name="name">Gastos excepcionales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_68" model="account.account.template">
-            <field name="code">68</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
-            <field name="type">view</field>
-            <field name="name">Dotaciones para amortizaciones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_680" model="account.account.template">
-            <field name="code">680</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_68"/>
-            <field name="type">view</field>
-            <field name="name">Amortización del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_680_child" model="account.account.template">
-            <field name="code">680</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_680"/>
-            <field name="type">other</field>
-            <field name="name">Amortización del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_681" model="account.account.template">
-            <field name="code">681</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_68"/>
-            <field name="type">view</field>
-            <field name="name">Amortización del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_681_child" model="account.account.template">
-            <field name="code">681</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_681"/>
-            <field name="type">other</field>
-            <field name="name">Amortización del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_682" model="account.account.template">
-            <field name="code">682</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_68"/>
-            <field name="type">view</field>
-            <field name="name">Amortización de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_682_child" model="account.account.template">
-            <field name="code">682</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_682"/>
-            <field name="type">other</field>
-            <field name="name">Amortización de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_69" model="account.account.template">
-            <field name="code">69</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro y otras dotaciones</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_690" model="account.account.template">
-            <field name="code">690</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_690_child" model="account.account.template">
-            <field name="code">690</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_690"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_691" model="account.account.template">
-            <field name="code">691</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_691_child" model="account.account.template">
-            <field name="code">691</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_691"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_692" model="account.account.template">
-            <field name="code">692</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_692_child" model="account.account.template">
-            <field name="code">692</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_692"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_693" model="account.account.template">
-            <field name="code">693</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de existencias</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6930" model="account.account.template">
-            <field name="code">6930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_693"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6930_child" model="account.account.template">
-            <field name="code">6930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6930"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6931" model="account.account.template">
-            <field name="code">6931</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_693"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6931_child" model="account.account.template">
-            <field name="code">6931</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6931"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de mercaderías</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6932" model="account.account.template">
-            <field name="code">6932</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_693"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6932_child" model="account.account.template">
-            <field name="code">6932</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6932"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de materias primas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6933" model="account.account.template">
-            <field name="code">6933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_693"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6933_child" model="account.account.template">
-            <field name="code">6933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6933"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_694" model="account.account.template">
-            <field name="code">694</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_694_child" model="account.account.template">
-            <field name="code">694</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_694"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_695" model="account.account.template">
-            <field name="code">695</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_69"/>
-            <field name="type">view</field>
-            <field name="name">Dotación a la provisión por operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6954" model="account.account.template">
-            <field name="code">6954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_695"/>
-            <field name="type">view</field>
-            <field name="name">Dotación a la provisión por contratos onerosos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6954_child" model="account.account.template">
-            <field name="code">6954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6954"/>
-            <field name="type">other</field>
-            <field name="name">Dotación a la provisión por contratos onerosos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6959" model="account.account.template">
-            <field name="code">6959</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_695"/>
-            <field name="type">view</field>
-            <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6959_child" model="account.account.template">
-            <field name="code">6959</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6959"/>
-            <field name="type">other</field>
-            <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_696" model="account.account.template">
-            <field name="code">696</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6960" model="account.account.template">
-            <field name="code">6960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6960_child" model="account.account.template">
-            <field name="code">6960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6960"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6961" model="account.account.template">
-            <field name="code">6961</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6961_child" model="account.account.template">
-            <field name="code">6961</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6961"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6962" model="account.account.template">
-            <field name="code">6962</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6962_child" model="account.account.template">
-            <field name="code">6962</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6962"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6963" model="account.account.template">
-            <field name="code">6963</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6963_child" model="account.account.template">
-            <field name="code">6963</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6963"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6965" model="account.account.template">
-            <field name="code">6965</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6965_child" model="account.account.template">
-            <field name="code">6965</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6965"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6966" model="account.account.template">
-            <field name="code">6966</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6966_child" model="account.account.template">
-            <field name="code">6966</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6966"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6967" model="account.account.template">
-            <field name="code">6967</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6967_child" model="account.account.template">
-            <field name="code">6967</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6967"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6968" model="account.account.template">
-            <field name="code">6968</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_696"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6968_child" model="account.account.template">
-            <field name="code">6968</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6968"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_697" model="account.account.template">
-            <field name="code">697</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6970" model="account.account.template">
-            <field name="code">6970</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_697"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6970_child" model="account.account.template">
-            <field name="code">6970</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6970"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6971" model="account.account.template">
-            <field name="code">6971</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_697"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6971_child" model="account.account.template">
-            <field name="code">6971</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6971"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6972" model="account.account.template">
-            <field name="code">6972</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_697"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6972_child" model="account.account.template">
-            <field name="code">6972</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6972"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6973" model="account.account.template">
-            <field name="code">6973</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_697"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6973_child" model="account.account.template">
-            <field name="code">6973</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6973"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_698" model="account.account.template">
-            <field name="code">698</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6980" model="account.account.template">
-            <field name="code">6980</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6980_child" model="account.account.template">
-            <field name="code">6980</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6980"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6981" model="account.account.template">
-            <field name="code">6981</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6981_child" model="account.account.template">
-            <field name="code">6981</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6981"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6985" model="account.account.template">
-            <field name="code">6985</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6985_child" model="account.account.template">
-            <field name="code">6985</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6985"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6986" model="account.account.template">
-            <field name="code">6986</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6986_child" model="account.account.template">
-            <field name="code">6986</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6986"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6987" model="account.account.template">
-            <field name="code">6987</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6987_child" model="account.account.template">
-            <field name="code">6987</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6987"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6988" model="account.account.template">
-            <field name="code">6988</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_698"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6988_child" model="account.account.template">
-            <field name="code">6988</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6988"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_699" model="account.account.template">
-            <field name="code">699</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_69"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6990" model="account.account.template">
-            <field name="code">6990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_699"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6990_child" model="account.account.template">
-            <field name="code">6990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6990"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6991" model="account.account.template">
-            <field name="code">6991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_699"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6991_child" model="account.account.template">
-            <field name="code">6991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6991"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6992" model="account.account.template">
-            <field name="code">6992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_699"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6992_child" model="account.account.template">
-            <field name="code">6992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6992"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6993" model="account.account.template">
-            <field name="code">6993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_699"/>
-            <field name="type">view</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_6993_child" model="account.account.template">
-            <field name="code">6993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6993"/>
-            <field name="type">other</field>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <record id="pgc_pymes_7" model="account.account.template">
-            <field name="code">7</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_0"/>
-            <field name="type">view</field>
-            <field name="name">Ventas e ingresos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_70" model="account.account.template">
-            <field name="code">70</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de mercaderías, de producción propia, de servicios, etc.</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_700" model="account.account.template">
-            <field name="code">700</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_70"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7000" model="account.account.template">
-            <field name="code">7000</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_700"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de mercaderías en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7000_child" model="account.account.template">
-            <field name="code">7000</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7000"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de mercaderías en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7001" model="account.account.template">
-            <field name="code">7001</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_700"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de mercaderías Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7001_child" model="account.account.template">
-            <field name="code">7001</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7001"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de mercaderías Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7002" model="account.account.template">
-            <field name="code">7002</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_700"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de mercaderías Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7002_child" model="account.account.template">
-            <field name="code">7002</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7002"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de mercaderías Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_701" model="account.account.template">
-            <field name="code">701</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_70"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7010" model="account.account.template">
-            <field name="code">7010</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_701"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos terminados en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7010_child" model="account.account.template">
-            <field name="code">7010</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7010"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos terminados en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7011" model="account.account.template">
-            <field name="code">7011</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_701"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos terminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7011_child" model="account.account.template">
-            <field name="code">7011</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7011"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos terminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7012" model="account.account.template">
-            <field name="code">7012</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_701"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos terminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7012_child" model="account.account.template">
-            <field name="code">7012</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7012"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos terminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_702" model="account.account.template">
-            <field name="code">702</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_70"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7020" model="account.account.template">
-            <field name="code">7020</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_702"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos semiterminados en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7020_child" model="account.account.template">
-            <field name="code">7020</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7020"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos semiterminados en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7021" model="account.account.template">
-            <field name="code">7021</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_702"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7021_child" model="account.account.template">
-            <field name="code">7021</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7021"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7022" model="account.account.template">
-            <field name="code">7022</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_702"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de productos semiterminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7022_child" model="account.account.template">
-            <field name="code">7022</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7022"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de productos semiterminados Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_703" model="account.account.template">
-            <field name="code">703</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_70"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7030" model="account.account.template">
-            <field name="code">7030</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_703"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de subproductos y residuos en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7030_child" model="account.account.template">
-            <field name="code">7030</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7030"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de subproductos y residuos en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7031" model="account.account.template">
-            <field name="code">7031</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_703"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7031_child" model="account.account.template">
-            <field name="code">7031</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7031"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7032" model="account.account.template">
-            <field name="code">7032</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_703"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de subproductos y residuos Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7032_child" model="account.account.template">
-            <field name="code">7032</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7032"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de subproductos y residuos Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_704" model="account.account.template">
-            <field name="code">704</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_70"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7040" model="account.account.template">
-            <field name="code">7040</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_704"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de envases y embalajes en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7040_child" model="account.account.template">
-            <field name="code">7040</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7040"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de envases y embalajes en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7041" model="account.account.template">
-            <field name="code">7041</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_704"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7041_child" model="account.account.template">
-            <field name="code">7041</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7041"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7042" model="account.account.template">
-            <field name="code">7042</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_704"/>
-            <field name="type">view</field>
-            <field name="name">Ventas de envases y embalajes Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7042_child" model="account.account.template">
-            <field name="code">7042</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7042"/>
-            <field name="type">other</field>
-            <field name="name">Ventas de envases y embalajes Exportación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_705" model="account.account.template">
-            <field name="code">705</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_70"/>
-            <field name="type">view</field>
-            <field name="name">Prestaciones de servicios</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7050" model="account.account.template">
-            <field name="code">7050</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_705"/>
-            <field name="type">view</field>
-            <field name="name">Prestaciones de servicios en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7050_child" model="account.account.template">
-            <field name="code">7050</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7050"/>
-            <field name="type">other</field>
-            <field name="name">Prestaciones de servicios en España</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7051" model="account.account.template">
-            <field name="code">7051</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_705"/>
-            <field name="type">view</field>
-            <field name="name">Prestaciones de servicios Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7051_child" model="account.account.template">
-            <field name="code">7051</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7051"/>
-            <field name="type">other</field>
-            <field name="name">Prestaciones de servicios Intracomunitarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7052" model="account.account.template">
-            <field name="code">7052</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_705"/>
-            <field name="type">view</field>
-            <field name="name">Prestaciones de servicios fuera de la UE</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7052_child" model="account.account.template">
-            <field name="code">7052</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7052"/>
-            <field name="type">other</field>
-            <field name="name">Prestaciones de servicios fuera de la UE</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_706" model="account.account.template">
-            <field name="code">706</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_70"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre ventas por pronto pago</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7060" model="account.account.template">
-            <field name="code">7060</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_706"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7060_child" model="account.account.template">
-            <field name="code">7060</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7060"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7061" model="account.account.template">
-            <field name="code">7061</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_706"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7061_child" model="account.account.template">
-            <field name="code">7061</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7061"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7062" model="account.account.template">
-            <field name="code">7062</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_706"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7062_child" model="account.account.template">
-            <field name="code">7062</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7062"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7063" model="account.account.template">
-            <field name="code">7063</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_706"/>
-            <field name="type">view</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7063_child" model="account.account.template">
-            <field name="code">7063</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7063"/>
-            <field name="type">other</field>
-            <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_708" model="account.account.template">
-            <field name="code">708</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_70"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas y operaciones similares</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7080" model="account.account.template">
-            <field name="code">7080</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_708"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7080_child" model="account.account.template">
-            <field name="code">7080</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7080"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7081" model="account.account.template">
-            <field name="code">7081</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_708"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7081_child" model="account.account.template">
-            <field name="code">7081</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7081"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7082" model="account.account.template">
-            <field name="code">7082</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_708"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7082_child" model="account.account.template">
-            <field name="code">7082</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7082"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7083" model="account.account.template">
-            <field name="code">7083</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_708"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7083_child" model="account.account.template">
-            <field name="code">7083</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7083"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7084" model="account.account.template">
-            <field name="code">7084</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_708"/>
-            <field name="type">view</field>
-            <field name="name">Devoluciones de ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7084_child" model="account.account.template">
-            <field name="code">7084</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7084"/>
-            <field name="type">other</field>
-            <field name="name">Devoluciones de ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_709" model="account.account.template">
-            <field name="code">709</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_70"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7090" model="account.account.template">
-            <field name="code">7090</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_709"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7090_child" model="account.account.template">
-            <field name="code">7090</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7090"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" sobre ventas de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7091" model="account.account.template">
-            <field name="code">7091</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_709"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7091_child" model="account.account.template">
-            <field name="code">7091</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7091"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" sobre ventas de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7092" model="account.account.template">
-            <field name="code">7092</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_709"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7092_child" model="account.account.template">
-            <field name="code">7092</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7092"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7093" model="account.account.template">
-            <field name="code">7093</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_709"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7093_child" model="account.account.template">
-            <field name="code">7093</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7093"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7094" model="account.account.template">
-            <field name="code">7094</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_709"/>
-            <field name="type">view</field>
-            <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7094_child" model="account.account.template">
-            <field name="code">7094</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7094"/>
-            <field name="type">other</field>
-            <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_71" model="account.account.template">
-            <field name="code">71</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_710" model="account.account.template">
-            <field name="code">710</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_71"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de productos en curso</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_710_child" model="account.account.template">
-            <field name="code">710</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_710"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de productos en curso</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_711" model="account.account.template">
-            <field name="code">711</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_71"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_711_child" model="account.account.template">
-            <field name="code">711</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_711"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de productos semiterminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_712" model="account.account.template">
-            <field name="code">712</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_71"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_712_child" model="account.account.template">
-            <field name="code">712</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_712"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de productos terminados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_713" model="account.account.template">
-            <field name="code">713</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_71"/>
-            <field name="type">view</field>
-            <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_713_child" model="account.account.template">
-            <field name="code">713</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_713"/>
-            <field name="type">other</field>
-            <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_73" model="account.account.template">
-            <field name="code">73</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados para la empresa</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_730" model="account.account.template">
-            <field name="code">730</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_73"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados para el inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_730_child" model="account.account.template">
-            <field name="code">730</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_730"/>
-            <field name="type">other</field>
-            <field name="name">Trabajos realizados para el inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_731" model="account.account.template">
-            <field name="code">731</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_73"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados para el inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_731_child" model="account.account.template">
-            <field name="code">731</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_731"/>
-            <field name="type">other</field>
-            <field name="name">Trabajos realizados para el inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_732" model="account.account.template">
-            <field name="code">732</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_73"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_732_child" model="account.account.template">
-            <field name="code">732</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_732"/>
-            <field name="type">other</field>
-            <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_733" model="account.account.template">
-            <field name="code">733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_73"/>
-            <field name="type">view</field>
-            <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_733_child" model="account.account.template">
-            <field name="code">733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_733"/>
-            <field name="type">other</field>
-            <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_74" model="account.account.template">
-            <field name="code">74</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones, donaciones y legados</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_740" model="account.account.template">
-            <field name="code">740</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_74"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones, donaciones y legados a la explotación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_740_child" model="account.account.template">
-            <field name="code">740</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_740"/>
-            <field name="type">other</field>
-            <field name="name">Subvenciones, donaciones y legados a la explotación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_746" model="account.account.template">
-            <field name="code">746</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_74"/>
-            <field name="type">view</field>
-            <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_746_child" model="account.account.template">
-            <field name="code">746</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_746"/>
-            <field name="type">other</field>
-            <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_747" model="account.account.template">
-            <field name="code">747</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_74"/>
-            <field name="type">view</field>
-            <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_747_child" model="account.account.template">
-            <field name="code">747</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_747"/>
-            <field name="type">other</field>
-            <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_75" model="account.account.template">
-            <field name="code">75</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7"/>
-            <field name="type">view</field>
-            <field name="name">Otros ingresos de gestión</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_751" model="account.account.template">
-            <field name="code">751</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_75"/>
-            <field name="type">view</field>
-            <field name="name">Resultados de operaciones en común</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7510" model="account.account.template">
-            <field name="code">7510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_751"/>
-            <field name="type">view</field>
-            <field name="name">Pérdida transferido (gestor)</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7510_child" model="account.account.template">
-            <field name="code">7510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7510"/>
-            <field name="type">other</field>
-            <field name="name">Pérdida transferido (gestor)</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7511" model="account.account.template">
-            <field name="code">7511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_751"/>
-            <field name="type">view</field>
-            <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7511_child" model="account.account.template">
-            <field name="code">7511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7511"/>
-            <field name="type">other</field>
-            <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_752" model="account.account.template">
-            <field name="code">752</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_75"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por arrendamientos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_752_child" model="account.account.template">
-            <field name="code">752</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_752"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos por arrendamientos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_753" model="account.account.template">
-            <field name="code">753</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_75"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_753_child" model="account.account.template">
-            <field name="code">753</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_753"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_754" model="account.account.template">
-            <field name="code">754</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_75"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por comisiones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_754_child" model="account.account.template">
-            <field name="code">754</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_754"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos por comisiones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_755" model="account.account.template">
-            <field name="code">755</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_75"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por servicios al personal</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_755_child" model="account.account.template">
-            <field name="code">755</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_755"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos por servicios al personal</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_759" model="account.account.template">
-            <field name="code">759</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_75"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos por servicios diversos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_759_child" model="account.account.template">
-            <field name="code">759</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_759"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos por servicios diversos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76" model="account.account.template">
-            <field name="code">76</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos financieros</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_760" model="account.account.template">
-            <field name="code">760</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7600" model="account.account.template">
-            <field name="code">7600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_760"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7600_child" model="account.account.template">
-            <field name="code">7600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7600"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7601" model="account.account.template">
-            <field name="code">7601</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_760"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7601_child" model="account.account.template">
-            <field name="code">7601</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7601"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7602" model="account.account.template">
-            <field name="code">7602</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_760"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7602_child" model="account.account.template">
-            <field name="code">7602</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7602"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7603" model="account.account.template">
-            <field name="code">7603</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_760"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7603_child" model="account.account.template">
-            <field name="code">7603</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7603"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_761" model="account.account.template">
-            <field name="code">761</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de valores representativos de deuda</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7610" model="account.account.template">
-            <field name="code">7610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_761"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7610_child" model="account.account.template">
-            <field name="code">7610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7610"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7611" model="account.account.template">
-            <field name="code">7611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_761"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7611_child" model="account.account.template">
-            <field name="code">7611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7611"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7612" model="account.account.template">
-            <field name="code">7612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_761"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7612_child" model="account.account.template">
-            <field name="code">7612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7612"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7613" model="account.account.template">
-            <field name="code">7613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_761"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7613_child" model="account.account.template">
-            <field name="code">7613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7613"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_762" model="account.account.template">
-            <field name="code">762</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7620" model="account.account.template">
-            <field name="code">7620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_762"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76200" model="account.account.template">
-            <field name="code">76200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7620"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76200_child" model="account.account.template">
-            <field name="code">76200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76200"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76201" model="account.account.template">
-            <field name="code">76201</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7620"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76201_child" model="account.account.template">
-            <field name="code">76201</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76201"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76202" model="account.account.template">
-            <field name="code">76202</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7620"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76202_child" model="account.account.template">
-            <field name="code">76202</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76202"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76203" model="account.account.template">
-            <field name="code">76203</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7620"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76203_child" model="account.account.template">
-            <field name="code">76203</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76203"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7621" model="account.account.template">
-            <field name="code">7621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_762"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a corto plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76210" model="account.account.template">
-            <field name="code">76210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7621"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76210_child" model="account.account.template">
-            <field name="code">76210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76210"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76211" model="account.account.template">
-            <field name="code">76211</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7621"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76211_child" model="account.account.template">
-            <field name="code">76211</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76211"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76212" model="account.account.template">
-            <field name="code">76212</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7621"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76212_child" model="account.account.template">
-            <field name="code">76212</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76212"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76213" model="account.account.template">
-            <field name="code">76213</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7621"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_76213_child" model="account.account.template">
-            <field name="code">76213</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76213"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_763" model="account.account.template">
-            <field name="code">763</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios por valoración de activos y pasivos financieros por su valor razonable</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_763_child" model="account.account.template">
-            <field name="code">763</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_763"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios por valoración de activos y pasivos financieros por su valor razonable</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_766" model="account.account.template">
-            <field name="code">766</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en participaciones y valores representativos de deuda</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7660" model="account.account.template">
-            <field name="code">7660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7660_child" model="account.account.template">
-            <field name="code">7660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7660"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7661" model="account.account.template">
-            <field name="code">7661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7661_child" model="account.account.template">
-            <field name="code">7661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7661"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7662" model="account.account.template">
-            <field name="code">7662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7662_child" model="account.account.template">
-            <field name="code">7662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7662"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7663" model="account.account.template">
-            <field name="code">7663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7663_child" model="account.account.template">
-            <field name="code">7663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7663"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7665" model="account.account.template">
-            <field name="code">7665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7665_child" model="account.account.template">
-            <field name="code">7665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7665"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7666" model="account.account.template">
-            <field name="code">7666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7666_child" model="account.account.template">
-            <field name="code">7666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7666"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7667" model="account.account.template">
-            <field name="code">7667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7667_child" model="account.account.template">
-            <field name="code">7667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7667"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7668" model="account.account.template">
-            <field name="code">7668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_766"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7668_child" model="account.account.template">
-            <field name="code">7668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7668"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_768" model="account.account.template">
-            <field name="code">768</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76"/>
-            <field name="type">view</field>
-            <field name="name">Diferencias positivas de cambio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_768_child" model="account.account.template">
-            <field name="code">768</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_768"/>
-            <field name="type">other</field>
-            <field name="name">Diferencias positivas de cambio</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_769" model="account.account.template">
-            <field name="code">769</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_76"/>
-            <field name="type">view</field>
-            <field name="name">Otros ingresos financieros</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_769_child" model="account.account.template">
-            <field name="code">769</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_769"/>
-            <field name="type">other</field>
-            <field name="name">Otros ingresos financieros</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_77" model="account.account.template">
-            <field name="code">77</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de activos no corrientes e ingresos excepcionales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_770" model="account.account.template">
-            <field name="code">770</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_77"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_770_child" model="account.account.template">
-            <field name="code">770</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_770"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_771" model="account.account.template">
-            <field name="code">771</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_77"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes del inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_771_child" model="account.account.template">
-            <field name="code">771</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_771"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes del inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_772" model="account.account.template">
-            <field name="code">772</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_77"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_772_child" model="account.account.template">
-            <field name="code">772</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_772"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_773" model="account.account.template">
-            <field name="code">773</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_77"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo en partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7733" model="account.account.template">
-            <field name="code">7733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_773"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo en, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7733_child" model="account.account.template">
-            <field name="code">7733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7733"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo en, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7734" model="account.account.template">
-            <field name="code">7734</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_773"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7734_child" model="account.account.template">
-            <field name="code">7734</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7734"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7735" model="account.account.template">
-            <field name="code">7735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_773"/>
-            <field name="type">view</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7735_child" model="account.account.template">
-            <field name="code">7735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7735"/>
-            <field name="type">other</field>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_775" model="account.account.template">
-            <field name="code">775</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_77"/>
-            <field name="type">view</field>
-            <field name="name">Beneficos por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_775_child" model="account.account.template">
-            <field name="code">775</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_775"/>
-            <field name="type">other</field>
-            <field name="name">Beneficos por operaciones con obligaciones propias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_778" model="account.account.template">
-            <field name="code">778</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_77"/>
-            <field name="type">view</field>
-            <field name="name">Ingresos excepcionales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_778_child" model="account.account.template">
-            <field name="code">778</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_778"/>
-            <field name="type">other</field>
-            <field name="name">Ingresos excepcionales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_79" model="account.account.template">
-            <field name="code">79</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7"/>
-            <field name="type">view</field>
-            <field name="name">Excesos y aplicaciones de provisiones y de pérdidas por deterioro</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_790" model="account.account.template">
-            <field name="code">790</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_790_child" model="account.account.template">
-            <field name="code">790</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_790"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro del inmovilizado intangible</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_791" model="account.account.template">
-            <field name="code">791</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro del inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_791_child" model="account.account.template">
-            <field name="code">791</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_791"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro del inmovilizado material</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_792" model="account.account.template">
-            <field name="code">792</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_792_child" model="account.account.template">
-            <field name="code">792</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_792"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_793" model="account.account.template">
-            <field name="code">793</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de existencias</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7930" model="account.account.template">
-            <field name="code">7930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_793"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7930_child" model="account.account.template">
-            <field name="code">7930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7930"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7931" model="account.account.template">
-            <field name="code">7931</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_793"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7931_child" model="account.account.template">
-            <field name="code">7931</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7931"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de mercaderías</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7932" model="account.account.template">
-            <field name="code">7932</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_793"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de materias primas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7932_child" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7932"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de materias primas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7933" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_793"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7933_child" model="account.account.template">
-            <field name="code">7933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7933"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_794" model="account.account.template">
-            <field name="code">794</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_794_child" model="account.account.template">
-            <field name="code">794</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_794"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_795" model="account.account.template">
-            <field name="code">795</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_79"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisiones</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7951" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_795"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión para impuestos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7951_child" model="account.account.template">
-            <field name="code">7951</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7951"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión para impuestos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7952" model="account.account.template">
-            <field name="code">7952</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_795"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión para otras responsabilidades</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7952_child" model="account.account.template">
-            <field name="code">7952</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7952"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión para otras responsabilidades</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7954" model="account.account.template">
-            <field name="code">7954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_795"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión por operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_79544" model="account.account.template">
-            <field name="code">79544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7954"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión por contratos onerosos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_79544_child" model="account.account.template">
-            <field name="code">79544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_79544"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión por contratos onerosos</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_79549" model="account.account.template">
-            <field name="code">79549</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7954"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_79549_child" model="account.account.template">
-            <field name="code">79549</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_79549"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión para otras operaciones comerciales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7955" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_795"/>
-            <field name="type">view</field>
-            <field name="name">Exceso de provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7955_child" model="account.account.template">
-            <field name="code">7955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7955"/>
-            <field name="type">other</field>
-            <field name="name">Exceso de provisión para actuaciones medioambientales</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_796" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7960" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7960_child" model="account.account.template">
-            <field name="code">7960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7960"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7961" model="account.account.template">
-            <field name="code">7961</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7961_child" model="account.account.template">
-            <field name="code">7961</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7961"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7962" model="account.account.template">
-            <field name="code">7962</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7962_child" model="account.account.template">
-            <field name="code">7962</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7962"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7963" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7963_child" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7963"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7965" model="account.account.template">
-            <field name="code">7965</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7965_child" model="account.account.template">
-            <field name="code">7965</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7965"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7966" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7966_child" model="account.account.template">
-            <field name="code">7966</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7966"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7967" model="account.account.template">
-            <field name="code">7967</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7967_child" model="account.account.template">
-            <field name="code">7967</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7967"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7968" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_796"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7968_child" model="account.account.template">
-            <field name="code">7968</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7968"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_797" model="account.account.template">
-            <field name="code">797</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7970" model="account.account.template">
-            <field name="code">7970</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_797"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7970_child" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7970"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7971" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_797"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7971_child" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7971"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7972" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_797"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7972_child" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7972"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7973" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_797"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7973_child" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7973"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_798" model="account.account.template">
-            <field name="code">798</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_79"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones y valores representativos de deuda a corto plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7980" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7980_child" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7980"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7981" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7981_child" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7981"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7985" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7985_child" model="account.account.template">
-            <field name="code">7985</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7985"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7986" model="account.account.template">
-            <field name="code">7986</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7986_child" model="account.account.template">
-            <field name="code">7986</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7986"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7987" model="account.account.template">
-            <field name="code">7987</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7987_child" model="account.account.template">
-            <field name="code">7987</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7987"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7988" model="account.account.template">
-            <field name="code">7988</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7988_child" model="account.account.template">
-            <field name="code">7988</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7988"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_799" model="account.account.template">
-            <field name="code">799</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7990" model="account.account.template">
-            <field name="code">7990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7990_child" model="account.account.template">
-            <field name="code">7990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7990"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7991" model="account.account.template">
-            <field name="code">7991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_798"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7991_child" model="account.account.template">
-            <field name="code">7991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7991"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7992" model="account.account.template">
-            <field name="code">7992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_799"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7992_child" model="account.account.template">
-            <field name="code">7992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7992"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7993" model="account.account.template">
-            <field name="code">7993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_799"/>
-            <field name="type">view</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7993_child" model="account.account.template">
-            <field name="code">7993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_7993"/>
-            <field name="type">other</field>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-
-      <!-- Tax Code Configuration -->
-        <record id="vat_code_chart_pymes_root" model="account.tax.code.template">
-            <field name="name">Plantilla Plan de Impuestos PYMES</field>
-        </record>
-
-      <!-- Chart template -->
-        <record id="l10nES_chart_template_pymes" model="account.chart.template">
-            <field name="name">Plantilla PGCE PYMES 2008</field>
-            <field name="account_root_id" ref="pgc_pymes_0"/>
-            <field name="tax_code_root_id" ref="vat_code_chart_pymes_root"/>
-            <field name="bank_account_view_id" ref="pgc_pymes_572"/>
-            <field name="property_account_receivable" ref="pgc_pymes_4300_child"/>
-            <field name="property_account_payable" ref="pgc_pymes_4100_child"/>
-            <field name="property_account_expense_categ" ref="pgc_pymes_600_child"/>
-            <field name="property_account_income_categ" ref="pgc_pymes_7000_child"/>
-            <field name="currency_id" ref="base.EUR"/>
-        </record>
-    </data>
-</openerp>
diff --git a/addons/l10n_es/account_chart_template.xml b/addons/l10n_es/account_chart_template.xml
new file mode 100644
index 00000000000..2697bdf2fe1
--- /dev/null
+++ b/addons/l10n_es/account_chart_template.xml
@@ -0,0 +1,55 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="0">
+
+        <!-- Plantillas de los planes contables -->
+        <record id="account_chart_template_common" model="account.chart.template">
+            <field name="name">PGCE común</field>
+            <field name="visible" eval="False"/>
+            <field name="complete_tax_set" eval="False"/>
+        </record>
+
+        <record id="account_chart_template_assoc" model="account.chart.template">
+            <field name="name">PGCE entidades sin ánimo de lucro 2008</field>
+            <field name="complete_tax_set" eval="True"/>
+            <field name="parent_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="account_chart_template_assoc_value" model="ir.values">
+            <field name="name">PGCE entidades sin ánimo de lucro 2008</field>
+            <field name="model">account.chart.template</field>
+            <field name="key">default</field>
+            <field name="res_id" ref="account_chart_template_assoc"/>
+            <field name="value" ref="base.EUR"/>
+        </record>
+
+        <record id="account_chart_template_pymes" model="account.chart.template">
+            <field name="name">PGCE PYMEs 2008</field>
+            <field name="complete_tax_set" eval="True"/>
+            <field name="parent_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="account_chart_template_pymes_value" model="ir.values">
+            <field name="name">PGCE PYMEs 2008</field>
+            <field name="model">account.chart.template</field>
+            <field name="key">default</field>
+            <field name="res_id" ref="account_chart_template_pymes"/>
+            <field name="value" ref="base.EUR"/>
+        </record>
+
+        <record id="account_chart_template_full" model="account.chart.template">
+            <field name="name">PGCE completo 2008</field>
+            <field name="complete_tax_set" eval="True"/>
+            <field name="parent_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="account_chart_template_full_value" model="ir.values">
+            <field name="name">PGCE completo 2008</field>
+            <field name="model">account.chart.template</field>
+            <field name="key">default</field>
+            <field name="res_id" ref="account_chart_template_full"/>
+            <field name="value" ref="base.EUR"/>
+        </record>
+
+    </data>
+</openerp>
\ No newline at end of file
diff --git a/addons/l10n_es/account_chart_template_post.xml b/addons/l10n_es/account_chart_template_post.xml
new file mode 100644
index 00000000000..15e58440770
--- /dev/null
+++ b/addons/l10n_es/account_chart_template_post.xml
@@ -0,0 +1,33 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="0">
+        
+        
+        <!-- Plantillas de los planes contables - Asignación del resto de valores -->
+        
+        <record id="account_chart_template_common" model="account.chart.template">
+            <field name="tax_code_root_id" ref="vat_code_chart_root"/>
+            <field name="account_root_id" ref="pgc_0"/>
+            <field name="property_account_receivable" ref="pgc_4300_child"/>
+            <field name="property_account_payable" ref="pgc_4100_child"/>
+            <field name="property_account_expense_categ" ref="pgc_600_child"/>
+            <field name="property_account_income_categ" ref="pgc_7000_child"/>
+        </record>
+        
+        <record id="account_chart_template_full" model="account.chart.template">
+            <field name="tax_code_root_id" ref="vat_code_chart_root"/>
+            <field name="bank_account_view_id" ref="pgc_572"/>
+        </record>
+        
+        <record id="account_chart_template_pymes" model="account.chart.template">
+            <field name="tax_code_root_id" ref="vat_code_chart_root"/>
+            <field name="bank_account_view_id" ref="pgc_572"/>
+        </record>
+        
+        <record id="account_chart_template_assoc" model="account.chart.template">
+            <field name="tax_code_root_id" ref="vat_code_chart_root"/>
+            <field name="bank_account_view_id" ref="pgc_572"/>
+        </record>
+        
+    </data>
+</openerp>
\ No newline at end of file
diff --git a/addons/l10n_es/account_type.xml b/addons/l10n_es/account_type.xml
new file mode 100644
index 00000000000..e69583ee2ba
--- /dev/null
+++ b/addons/l10n_es/account_type.xml
@@ -0,0 +1,64 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    
+    <!-- Actualizar método de cierre de tipos de cuenta estándar -->
+    
+    <data noupdate="1">
+        <record id="account.data_account_type_income"
+            model="account.account.type">
+            <field name="name">Income</field>
+            <field name="close_method">balance</field>
+        </record>
+        <record id="account.data_account_type_expense"
+            model="account.account.type">
+            <field name="name">Expense</field>
+            <field name="close_method">balance</field>
+        </record>
+    </data>
+    
+    <!-- Tipos de cuenta nuevos -->
+    
+    <data noupdate="0">
+        <record id="account_type_capital" model="account.account.type">
+            <field name="name">Capital</field>
+            <field name="code">capital</field>
+            <field name="report_type">asset</field>
+            <field name="close_method">balance</field>
+        </record>
+        <record id="account_type_inmo" model="account.account.type">
+            <field name="name">Inmovilizado</field>
+            <field name="code">inmo</field>
+            <field name="report_type">asset</field>
+            <field name="close_method">balance</field>
+        </record>
+        <record id="account_type_stock" model="account.account.type">
+            <field name="name">Existencias</field>
+            <field name="code">stock</field>
+            <field name="report_type">asset</field>
+            <field name="close_method">balance</field>
+        </record>
+        <record id="account_type_terceros" model="account.account.type">
+            <field name="name">Terceros</field>
+            <field name="code">terceros</field>
+            <field name="close_method">balance</field>
+        </record>
+        <record id="account_type_financieras" model="account.account.type">
+            <field name="name">Financieras</field>
+            <field name="code">financieras</field>
+            <field name="close_method">balance</field>
+        </record>
+        <record id="account_type_gastos_neto" model="account.account.type">
+            <field name="name">Gastos patrimonio neto</field>
+            <field name="code">gastos_neto</field>
+            <field name="report_type">expense</field>
+            <field name="close_method">balance</field>
+        </record>
+        <record id="account_type_ingresos_neto" model="account.account.type">
+            <field name="name">Ingresos patrimonio neto</field>
+            <field name="code">ingresos_neto</field>
+            <field name="report_type">income</field>
+            <field name="close_method">balance</field>
+        </record>
+    </data>
+    
+</openerp>
\ No newline at end of file
diff --git a/addons/l10n_es/fiscal_templates.xml b/addons/l10n_es/fiscal_templates.xml
deleted file mode 100644
index d603e7181b4..00000000000
--- a/addons/l10n_es/fiscal_templates.xml
+++ /dev/null
@@ -1,2323 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<openerp>
-    <data noupdate="0">
-
-    <!-- Definición de posiciones fiscales Régimen Nacional, Recargo de Equivalencia,
-         Extracomunitario, Intracomunitario y Retención de IRPFs
-
-         Añadidas posiciones fiscales Retención de IRPF 18%, 15%, 7%, 1% :
-           Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com 2009-11-21
-
-         Añadidas posiciones fiscales Retención de IRPF 19%, 2% :
-           Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com 2010-02-18
-
-        Añadido mapeo de cuentas del regimen de equivalencia para compras :
-           Ignacio Ibeas (Acysos) - ignacio@acysos.com 2011-02-22 -->
-
-        <!-- Fiscal Position Templates -->
-
-        <record id="fp_nacional" model="account.fiscal.position.template">
-            <field name="name">Régimen Nacional</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_recargo" model="account.fiscal.position.template">
-            <field name="name">Recargo de Equivalencia</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_extra" model="account.fiscal.position.template">
-            <field name="name">Régimen Extracomunitario</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_intra" model="account.fiscal.position.template">
-            <field name="name">Régimen Intracomunitario</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_irpf21" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 21%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_irpf20" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 20%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_irpf19" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 19%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_irpf18" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 18%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_irpf15" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 15%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_irpf9" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 9%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_irpf7" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 7%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_irpf2" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 2%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-        <record id="fp_irpf1" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 1%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-        </record>
-
-
-    <!-- Fiscal Position Tax Templates -->
-    <!-- ************************************************************* -->
-
-    <!-- Extracomunitarios fiscal.position.tax.template-->
-
-        <record id="fptt_extra_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_X4_compras_bc" />
-        </record>
-
-        <record id="fptt_extra_4_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_X4_compras_bi" />
-        </record>
-
-        <record id="fptt_extra_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="iva_X7_compras_bc" />
-        </record>
-
-        <record id="fptt_extra_7_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_7_inv" />
-            <field name="tax_dest_id" ref="iva_X7_compras_bi" />
-        </record>
-
-        <record id="fptt_extra_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_X8_compras_bc" />
-        </record>
-
-        <record id="fptt_extra_8_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_8_inv" />
-            <field name="tax_dest_id" ref="iva_X8_compras_bi" />
-        </record>
-
-        <record id="fptt_extra_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_X10_compras_bc" />
-        </record>
-
-        <record id="fptt_extra_10_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_10_inv" />
-            <field name="tax_dest_id" ref="iva_X10_compras_bi" />
-        </record>
-
-        <record id="fptt_extra_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_X16_compras_bc" />
-        </record>
-        <record id="fptt_extra_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_X16_compras_bi" />
-        </record>
-
-        <record id="fptt_extra_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_X18_compras_bc" />
-        </record>
-        <record id="fptt_extra_18_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_X18_compras_bi" />
-        </record>
-
-        <record id="fptt_extra_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_X21_compras_bc" />
-        </record>
-        <record id="fptt_extra_21_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_sop_21_inv" />
-            <field name="tax_dest_id" ref="iva_X21_compras_bi" />
-        </record>
-
-        <record id="fptt_extra_ventas_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_X0" />
-        </record>
-
-        <record id="fptt_extra_ventas_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="iva_X0" />
-        </record>
-        <record id="fptt_extra_ventas_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_X0" />
-        </record>
-
-        <record id="fptt_extra_ventas_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_X0" />
-        </record>
-
-        <record id="fptt_extra_ventas_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="iva_X0" />
-        </record>
-        <record id="fptt_extra_ventas_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_X0" />
-        </record>
-        <record id="fptt_extra_ventas_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_X0" />
-        </record>
-
-    <!-- Intracomunitarios fiscal.position.tax.template-->
-
-        <record id="fptt_intra_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_IC_compras_4_bc" />
-        </record>
-
-        <record id="fptt_intra_4_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_IC_compras_4_bi" />
-        </record>
-
-        <record id="fptt_intra_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="iva_IC_compras_7_bc" />
-        </record>
-
-        <record id="fptt_intra_7_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_7_inv" />
-            <field name="tax_dest_id" ref="iva_IC_compras_7_bi" />
-        </record>
-
-        <record id="fptt_intra_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_IC_compras_8_bc" />
-        </record>
-
-        <record id="fptt_intra_8_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_8_inv" />
-            <field name="tax_dest_id" ref="iva_IC_compras_8_bi" />
-        </record>
-
-        <record id="fptt_intra_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_IC_compras_10_bc" />
-        </record>
-
-        <record id="fptt_intra_10_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_10_inv" />
-            <field name="tax_dest_id" ref="iva_IC_compras_10_bi" />
-        </record>
-
-        <record id="fptt_intra_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_IC_compras_16_bc" />
-        </record>
-
-        <record id="fptt_intra_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_IC_compras_16_bi" />
-        </record>
-
-        <record id="fptt_intra_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_IC_compras_18_bc" />
-        </record>
-
-        <record id="fptt_intra_18_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_IC_compras_18_bi" />
-        </record>
-
-        <record id="fptt_intra_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_IC_compras_21_bc" />
-        </record>
-
-        <record id="fptt_intra_21_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_sop_21_inv" />
-            <field name="tax_dest_id" ref="iva_IC_compras_21_bi" />
-        </record>
-
-        <record id="fptt_intra_ventas_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_IO" />
-        </record>
-
-        <record id="fptt_intra_ventas_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="iva_IO" />
-        </record>
-
-        <record id="fptt_intra_ventas_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_IO" />
-        </record>
-
-        <record id="fptt_intra_ventas_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_IO" />
-        </record>
-
-        <record id="fptt_intra_ventas_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="iva_IO" />
-        </record>
-
-        <record id="fptt_intra_ventas_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_IO" />
-        </record>
-
-        <record id="fptt_intra_ventas_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_IO" />
-        </record>
-
-    <!-- Recargo de equivalencia fiscal.position.tax.template-->
-
-        <record id="fptt_recargo_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_rep_4" />
-        </record>
-
-        <record id="fptt_recargo_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="re_05" />
-        </record>
-
-        <record id="fptt_recargo_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="iva_rep_7" />
-        </record>
-
-        <record id="fptt_recargo_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="re_1" />
-        </record>
-
-        <record id="fptt_recargo_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
-        </record>
-
-        <record id="fptt_recargo_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="re_1" />
-        </record>
-
-        <record id="fptt_recargo_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_rep_10" />
-        </record>
-
-        <record id="fptt_recargo_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="re_14" />
-        </record>
-
-        <record id="fptt_recargo_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="iva_rep_16" />
-        </record>
-
-        <record id="fptt_recargo_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="re_4" />
-        </record>
-
-        <record id="fptt_recargo_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
-        </record>
-
-        <record id="fptt_recargo_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="re_4" />
-        </record>
-
-        <record id="fptt_recargo_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_rep_21" />
-        </record>
-
-        <record id="fptt_recargo_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="re_52" />
-        </record>
-
-        <record id="fptt_recargo_buy_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_sop_4" />
-        </record>
-
-        <record id="fptt_recargo_buy_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="re_buy_05" />
-        </record>
-
-        <record id="fptt_recargo_buy_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="iva_sop_7" />
-        </record>
-
-        <record id="fptt_recargo_buy_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="re_buy_1" />
-        </record>
-
-        <record id="fptt_recargo_buy_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
-        </record>
-
-        <record id="fptt_recargo_buy_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="re_buy_1" />
-        </record>
-
-        <record id="fptt_recargo_buy_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_sop_10" />
-        </record>
-
-        <record id="fptt_recargo_buy_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="re_buy_14" />
-        </record>
-
-         <record id="fptt_recargo_buy_4_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_sop_4_inv" />
-        </record>
-
-        <record id="fptt_recargo_buy_4_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_4_inv" />
-            <field name="tax_dest_id" ref="re_buy_05" />
-        </record>
-
-        <record id="fptt_recargo_buy_7_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_7_inv" />
-            <field name="tax_dest_id" ref="iva_sop_7_inv" />
-        </record>
-
-        <record id="fptt_recargo_buy_7_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_7_inv" />
-            <field name="tax_dest_id" ref="re_buy_1" />
-        </record>
-
-        <record id="fptt_recargo_buy_8_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_8_inv" />
-            <field name="tax_dest_id" ref="iva_sop_8_inv" />
-        </record>
-
-        <record id="fptt_recargo_buy_8_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_8_inv" />
-            <field name="tax_dest_id" ref="re_buy_1" />
-        </record>
-
-        <record id="fptt_recargo_buy_10_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_10_inv" />
-            <field name="tax_dest_id" ref="iva_sop_10_inv" />
-        </record>
-
-        <record id="fptt_recargo_buy_10_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_10_inv" />
-            <field name="tax_dest_id" ref="re_buy_14" />
-        </record>
-
-
-        <record id="fptt_recargo_buy_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_sop_16" />
-        </record>
-
-        <record id="fptt_recargo_buy_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="re_buy_4" />
-        </record>
-
-        <record id="fptt_recargo_buy_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
-        </record>
-
-        <record id="fptt_recargo_buy_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="re_buy_4" />
-        </record>
-
-        <record id="fptt_recargo_buy_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_sop_21" />
-        </record>
-
-        <record id="fptt_recargo_buy_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="re_buy_52" />
-        </record>
-
-        <record id="fptt_recargo_buy_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_sop_16_inv" />
-        </record>
-
-        <record id="fptt_recargo_buy_16_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_16_inv" />
-            <field name="tax_dest_id" ref="re_buy_4" />
-        </record>
-
-        <record id="fptt_recargo_buy_18_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_sop_18_inv" />
-        </record>
-
-        <record id="fptt_recargo_buy_18_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_18_inv" />
-            <field name="tax_dest_id" ref="re_buy_4" />
-        </record>
-
-        <record id="fptt_recargo_buy_21_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_21_inv" />
-            <field name="tax_dest_id" ref="iva_sop_21_inv" />
-        </record>
-
-        <record id="fptt_recargo_buy_21_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_recargo"  />
-            <field name="tax_src_id" ref="iva_sop_21_inv" />
-            <field name="tax_dest_id" ref="re_buy_52" />
-        </record>
-
-
-    <!-- Extracomunitarios fiscal.position.account.template-->
-
-        <record id="fpat_extra_acc_1" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="account_src_id" ref="pgc_7000" />
-            <field name="account_dest_id" ref="pgc_7002" />
-        </record>
-
-        <record id="fpat_extra_acc_2" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="account_src_id" ref="pgc_7010" />
-            <field name="account_dest_id" ref="pgc_7012" />
-        </record>
-
-        <record id="fpat_extra_acc_3" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="account_src_id" ref="pgc_7020" />
-            <field name="account_dest_id" ref="pgc_7022" />
-        </record>
-
-        <record id="fpat_extra_acc_4" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="account_src_id" ref="pgc_7030" />
-            <field name="account_dest_id" ref="pgc_7032" />
-        </record>
-
-        <record id="fpat_extra_acc_5" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="account_src_id" ref="pgc_7040" />
-            <field name="account_dest_id" ref="pgc_7042" />
-        </record>
-
-        <record id="fpat_extra_acc_6" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_extra" />
-            <field name="account_src_id" ref="pgc_7050" />
-            <field name="account_dest_id" ref="pgc_7052" />
-        </record>
-
-    <!-- Intracomunitarios fiscal.position.account.template-->
-
-        <record id="fpat_intra_acc_1" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="account_src_id" ref="pgc_7000" />
-            <field name="account_dest_id" ref="pgc_7001" />
-        </record>
-
-        <record id="fpat_intra_acc_2" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="account_src_id" ref="pgc_7010" />
-            <field name="account_dest_id" ref="pgc_7011" />
-        </record>
-
-        <record id="fpat_intra_acc_3" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="account_src_id" ref="pgc_7020" />
-            <field name="account_dest_id" ref="pgc_7021" />
-        </record>
-
-        <record id="fpat_intra_acc_4" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="account_src_id" ref="pgc_7030" />
-            <field name="account_dest_id" ref="pgc_7031" />
-        </record>
-
-        <record id="fpat_intra_acc_5" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="account_src_id" ref="pgc_7040" />
-            <field name="account_dest_id" ref="pgc_7041" />
-        </record>
-
-        <record id="fpat_intra_acc_6" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_intra" />
-            <field name="account_src_id" ref="pgc_7050" />
-            <field name="account_dest_id" ref="pgc_7051" />
-        </record>
-
-        <!-- Retenciones IRPF 20% fiscal.position.tax.template-->
-        <record id="fptt_irpf20sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_rep_21" />
-        </record>
-
-        <record id="fptt_irpf20sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="irpf_sale_20" />
-        </record>
-        <record id="fptt_irpf20sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
-        </record>
-
-        <record id="fptt_irpf20sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="irpf_sale_20" />
-        </record>
-
-        <record id="fptt_irpf20sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="iva_rep_16" />
-        </record>
-
-        <record id="fptt_irpf20sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="irpf_sale_20" />
-        </record>
-
-         <record id="fptt_irpf20sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_rep_10" />
-        </record>
-
-        <record id="fptt_irpf20sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="irpf_sale_20" />
-        </record>
-
-        <record id="fptt_irpf20sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
-        </record>
-
-        <record id="fptt_irpf20sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="irpf_sale_20" />
-        </record>
-
-        <record id="fptt_irpf20sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="iva_rep_7" />
-        </record>
-
-        <record id="fptt_irpf20sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="irpf_sale_20" />
-        </record>
-
-        <record id="fptt_irpf20sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_rep_4" />
-        </record>
-
-        <record id="fptt_irpf20sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="irpf_sale_20" />
-        </record>
-
-        <record id="fptt_irpf20_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_sop_21" />
-        </record>
-
-        <record id="fptt_irpf20_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="irpf_20" />
-        </record>
-
-        <record id="fptt_irpf20_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
-        </record>
-
-        <record id="fptt_irpf20_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="irpf_20" />
-        </record>
-
-        <record id="fptt_irpf20_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_sop_16" />
-        </record>
-
-        <record id="fptt_irpf20_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="irpf_20" />
-        </record>
-
-        <record id="fptt_irpf20_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_sop_10" />
-        </record>
-
-        <record id="fptt_irpf20_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="irpf_20" />
-        </record>
-
-        <record id="fptt_irpf20_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
-        </record>
-
-        <record id="fptt_irpf20_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="irpf_20" />
-        </record>
-
-        <record id="fptt_irpf20_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="iva_sop_7" />
-        </record>
-
-        <record id="fptt_irpf20_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="irpf_20" />
-        </record>
-
-        <record id="fptt_irpf20_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_sop_4" />
-        </record>
-
-        <record id="fptt_irpf20_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="irpf_20" />
-        </record>
-
-        <!-- Retenciones IRPF 21% fiscal.position.tax.template-->
-
-        <record id="fptt_irpf21sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_rep_21" />
-        </record>
-
-        <record id="fptt_irpf21sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="irpf_sale_21" />
-        </record>
-
-        <record id="fptt_irpf21sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
-        </record>
-
-        <record id="fptt_irpf21sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="irpf_sale_21" />
-        </record>
-
-        <record id="fptt_irpf21sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_rep_10" />
-        </record>
-
-        <record id="fptt_irpf21sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="irpf_sale_21" />
-        </record>
-
-        <record id="fptt_irpf21sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
-        </record>
-
-        <record id="fptt_irpf21sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="irpf_sale_21" />
-        </record>
-
-        <record id="fptt_irpf21sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_rep_4" />
-        </record>
-
-        <record id="fptt_irpf21sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="irpf_sale_21" />
-        </record>
-
-        <record id="fptt_irpf21_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_sop_21" />
-        </record>
-
-        <record id="fptt_irpf21_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="irpf_21" />
-        </record>
-
-        <record id="fptt_irpf21_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
-        </record>
-
-        <record id="fptt_irpf21_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="irpf_21" />
-        </record>
-
-         <record id="fptt_irpf21_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_sop_10" />
-        </record>
-
-        <record id="fptt_irpf21_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="irpf_21" />
-        </record>
-
-        <record id="fptt_irpf21_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
-        </record>
-
-        <record id="fptt_irpf21_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="irpf_21" />
-        </record>
-
-        <record id="fptt_irpf21_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_sop_4" />
-        </record>
-
-        <record id="fptt_irpf21_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="irpf_21" />
-        </record>
-
-        <!-- Retenciones IRPF 19% fiscal.position.tax.template-->
-
-        <record id="fptt_irpf19sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_rep_21" />
-        </record>
-
-        <record id="fptt_irpf19sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="irpf_sale_19" />
-        </record>
-
-
-        <record id="fptt_irpf19sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
-        </record>
-
-        <record id="fptt_irpf19sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="irpf_sale_19" />
-        </record>
-
-        <record id="fptt_irpf19sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="iva_rep_16" />
-        </record>
-
-        <record id="fptt_irpf19sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="irpf_sale_19" />
-        </record>
-
-        <record id="fptt_irpf19sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_rep_10" />
-        </record>
-
-        <record id="fptt_irpf19sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="irpf_sale_19" />
-        </record>
-
-        <record id="fptt_irpf19sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
-        </record>
-
-        <record id="fptt_irpf19sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="irpf_sale_19" />
-        </record>
-
-        <record id="fptt_irpf19sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="iva_rep_7" />
-        </record>
-
-        <record id="fptt_irpf19sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="irpf_sale_19" />
-        </record>
-
-        <record id="fptt_irpf19sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_rep_4" />
-        </record>
-
-        <record id="fptt_irpf19sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="irpf_sale_19" />
-        </record>
-
-        <record id="fptt_irpf19_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_sop_21" />
-        </record>
-
-        <record id="fptt_irpf19_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="irpf_19" />
-        </record>
-
-        <record id="fptt_irpf19_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
-        </record>
-
-        <record id="fptt_irpf19_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="irpf_19" />
-        </record>
-
-        <record id="fptt_irpf19_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_sop_16" />
-        </record>
-
-        <record id="fptt_irpf19_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="irpf_19" />
-        </record>
-
-         <record id="fptt_irpf19_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_sop_10" />
-        </record>
-
-        <record id="fptt_irpf19_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="irpf_19" />
-        </record>
-
-        <record id="fptt_irpf19_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
-        </record>
-
-        <record id="fptt_irpf19_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="irpf_19" />
-        </record>
-
-        <record id="fptt_irpf19_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="iva_sop_7" />
-        </record>
-
-        <record id="fptt_irpf19_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="irpf_19" />
-        </record>
-
-        <record id="fptt_irpf19_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_sop_4" />
-        </record>
-
-        <record id="fptt_irpf19_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="irpf_19" />
-        </record>
-
-    <!-- Retenciones IRPF 18% fiscal.position.tax.template-->
-        <record id="fptt_irpf18sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_rep_21" />
-        </record>
-
-        <record id="fptt_irpf18sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="irpf_sale_18" />
-        </record>
-
-
-        <record id="fptt_irpf18sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
-        </record>
-
-        <record id="fptt_irpf18sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="irpf_sale_18" />
-        </record>
-
-         <record id="fptt_irpf18sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="iva_rep_16" />
-        </record>
-
-        <record id="fptt_irpf18sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="irpf_sale_18" />
-        </record>
-
-        <record id="fptt_irpf18sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_rep_10" />
-        </record>
-
-        <record id="fptt_irpf18sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="irpf_sale_18" />
-        </record>
-
-        <record id="fptt_irpf18sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
-        </record>
-
-        <record id="fptt_irpf18sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="irpf_sale_18" />
-        </record>
-
-        <record id="fptt_irpf18sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="iva_rep_7" />
-        </record>
-
-        <record id="fptt_irpf18sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="irpf_sale_18" />
-        </record>
-
-        <record id="fptt_irpf18sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_rep_4" />
-        </record>
-
-        <record id="fptt_irpf18sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="irpf_sale_18" />
-        </record>
-
-        <record id="fptt_irpf18_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_sop_21" />
-        </record>
-
-        <record id="fptt_irpf18_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="irpf_18" />
-        </record>
-
-        <record id="fptt_irpf18_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
-        </record>
-
-        <record id="fptt_irpf18_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="irpf_18" />
-        </record>
-
-         <record id="fptt_irpf18_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_sop_16" />
-        </record>
-
-        <record id="fptt_irpf18_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="irpf_18" />
-        </record>
-
-        <record id="fptt_irpf18_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_sop_10" />
-        </record>
-
-        <record id="fptt_irpf18_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="irpf_18" />
-        </record>
-
-        <record id="fptt_irpf18_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
-        </record>
-
-        <record id="fptt_irpf18_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="irpf_18" />
-        </record>
-
-        <record id="fptt_irpf18_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="iva_sop_7" />
-        </record>
-
-        <record id="fptt_irpf18_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="irpf_18" />
-        </record>
-
-        <record id="fptt_irpf18_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_sop_4" />
-        </record>
-
-        <record id="fptt_irpf18_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="irpf_18" />
-        </record>
-
-        <!-- Retenciones IRPF 15% fiscal.position.tax.template-->
-
-        <record id="fptt_irpf15sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_rep_21" />
-        </record>
-
-        <record id="fptt_irpf15sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="irpf_sale_15" />
-        </record>
-
-        <record id="fptt_irpf15sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
-        </record>
-
-        <record id="fptt_irpf15sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="irpf_sale_15" />
-        </record>
-
-        <record id="fptt_irpf15sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="iva_rep_16" />
-        </record>
-
-        <record id="fptt_irpf15sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="irpf_sale_15" />
-        </record>
-
-        <record id="fptt_irpf15sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_rep_10" />
-        </record>
-
-        <record id="fptt_irpf15sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="irpf_sale_15" />
-        </record>
-
-        <record id="fptt_irpf15sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
-        </record>
-
-        <record id="fptt_irpf15sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="irpf_sale_15" />
-        </record>
-
-        <record id="fptt_irpf15sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="iva_rep_7" />
-        </record>
-
-        <record id="fptt_irpf15sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="irpf_sale_15" />
-        </record>
-
-        <record id="fptt_irpf15sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_rep_4" />
-        </record>
-
-        <record id="fptt_irpf15sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="irpf_sale_15" />
-        </record>
-
-        <record id="fptt_irpf15_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_sop_21" />
-        </record>
-
-        <record id="fptt_irpf15_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="irpf_15" />
-        </record>
-
-        <record id="fptt_irpf15_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
-        </record>
-
-        <record id="fptt_irpf15_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="irpf_15" />
-        </record>
-
-        <record id="fptt_irpf15_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_sop_16" />
-        </record>
-
-        <record id="fptt_irpf15_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="irpf_15" />
-        </record>
-
-         <record id="fptt_irpf15_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_sop_10" />
-        </record>
-
-        <record id="fptt_irpf15_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="irpf_15" />
-        </record>
-
-        <record id="fptt_irpf15_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
-        </record>
-
-        <record id="fptt_irpf15_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="irpf_15" />
-        </record>
-
-        <record id="fptt_irpf15_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="iva_sop_7" />
-        </record>
-
-        <record id="fptt_irpf15_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="irpf_15" />
-        </record>
-
-        <record id="fptt_irpf15_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_sop_4" />
-        </record>
-
-        <record id="fptt_irpf15_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="irpf_15" />
-        </record>
-
-        <!-- Retenciones IRPF 9% fiscal.position.tax.template-->
-
-        <record id="fptt_irpf9sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_rep_21" />
-        </record>
-
-        <record id="fptt_irpf9sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="irpf_sale_9" />
-        </record>
-
-        <record id="fptt_irpf9sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
-        </record>
-
-        <record id="fptt_irpf9sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="irpf_sale_9" />
-        </record>
-
-        <record id="fptt_irpf9sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_rep_10" />
-        </record>
-
-        <record id="fptt_irpf9sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="irpf_sale_9" />
-        </record>
-
-        <record id="fptt_irpf9sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
-        </record>
-
-        <record id="fptt_irpf9sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="irpf_sale_9" />
-        </record>
-
-        <record id="fptt_irpf9sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_rep_4" />
-        </record>
-
-        <record id="fptt_irpf9sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="irpf_sale_9" />
-        </record>
-
-        <record id="fptt_irpf9_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_sop_21" />
-        </record>
-
-        <record id="fptt_irpf9_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="irpf_9" />
-        </record>
-
-        <record id="fptt_irpf9_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
-        </record>
-
-        <record id="fptt_irpf9_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="irpf_9" />
-        </record>
-
-        <record id="fptt_irpf9_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_sop_10" />
-        </record>
-
-        <record id="fptt_irpf9_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="irpf_9" />
-        </record>
-
-        <record id="fptt_irpf9_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
-        </record>
-
-        <record id="fptt_irpf9_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="irpf_9" />
-        </record>
-
-        <record id="fptt_irpf9_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_sop_4" />
-        </record>
-
-        <record id="fptt_irpf9_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="irpf_9" />
-        </record>
-
-        <!-- Retenciones IRPF 7% fiscal.position.tax.template-->
-
-        <record id="fptt_irpf7sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_rep_21" />
-        </record>
-
-        <record id="fptt_irpf7sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="irpf_sale_7" />
-        </record>
-
-
-        <record id="fptt_irpf7sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
-        </record>
-
-        <record id="fptt_irpf7sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="irpf_sale_7" />
-        </record>
-
-        <record id="fptt_irpf7sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="iva_rep_16" />
-        </record>
-
-        <record id="fptt_irpf7sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="irpf_sale_7" />
-        </record>
-
-        <record id="fptt_irpf7sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_rep_10" />
-        </record>
-
-        <record id="fptt_irpf7sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="irpf_sale_7" />
-        </record>
-
-        <record id="fptt_irpf7sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
-        </record>
-
-        <record id="fptt_irpf7sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="irpf_sale_7" />
-        </record>
-
-        <record id="fptt_irpf7sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="iva_rep_7" />
-        </record>
-
-        <record id="fptt_irpf7sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="irpf_sale_7" />
-        </record>
-
-        <record id="fptt_irpf7sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_rep_4" />
-        </record>
-
-        <record id="fptt_irpf7sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="irpf_sale_7" />
-        </record>
-
-        <record id="fptt_irpf7_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_sop_21" />
-        </record>
-
-        <record id="fptt_irpf7_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="irpf_7" />
-        </record>
-
-        <record id="fptt_irpf7_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
-        </record>
-
-        <record id="fptt_irpf7_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="irpf_7" />
-        </record>
-
-         <record id="fptt_irpf7_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_sop_16" />
-        </record>
-
-        <record id="fptt_irpf7_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="irpf_7" />
-        </record>
-
-        <record id="fptt_irpf7_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_sop_10" />
-        </record>
-
-        <record id="fptt_irpf7_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="irpf_7" />
-        </record>
-
-        <record id="fptt_irpf7_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
-        </record>
-
-        <record id="fptt_irpf7_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="irpf_7" />
-        </record>
-
-        <record id="fptt_irpf7_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="iva_sop_7" />
-        </record>
-
-        <record id="fptt_irpf7_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="irpf_7" />
-        </record>
-
-        <record id="fptt_irpf7_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_sop_4" />
-        </record>
-
-        <record id="fptt_irpf7_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="irpf_7" />
-        </record>
-
-    <!-- Retenciones IRPF 2% fiscal.position.tax.template-->
-
-        <record id="fptt_irpf2sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_rep_21" />
-        </record>
-
-        <record id="fptt_irpf2sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="irpf_sale_2" />
-        </record>
-
-        <record id="fptt_irpf2sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
-        </record>
-
-        <record id="fptt_irpf2sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="irpf_sale_2" />
-        </record>
-
-        <record id="fptt_irpf2sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="iva_rep_16" />
-        </record>
-
-        <record id="fptt_irpf2sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="irpf_sale_2" />
-        </record>
-
-        <record id="fptt_irpf2sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_rep_10" />
-        </record>
-
-        <record id="fptt_irpf2sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="irpf_sale_2" />
-        </record>
-
-        <record id="fptt_irpf2sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
-        </record>
-
-        <record id="fptt_irpf2sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="irpf_sale_2" />
-        </record>
-
-        <record id="fptt_irpf2sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="iva_rep_7" />
-        </record>
-
-        <record id="fptt_irpf2sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="irpf_sale_2" />
-        </record>
-
-        <record id="fptt_irpf2sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_rep_4" />
-        </record>
-
-        <record id="fptt_irpf2sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="irpf_sale_2" />
-        </record>
-
-        <record id="fptt_irpf2_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_sop_21" />
-        </record>
-
-        <record id="fptt_irpf2_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="irpf_2" />
-        </record>
-
-        <record id="fptt_irpf2_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
-        </record>
-
-        <record id="fptt_irpf2_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="irpf_2" />
-        </record>
-
-        <record id="fptt_irpf2_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_sop_16" />
-        </record>
-
-        <record id="fptt_irpf2_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="irpf_2" />
-        </record>
-
-        <record id="fptt_irpf2_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_sop_10" />
-        </record>
-
-        <record id="fptt_irpf2_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="irpf_2" />
-        </record>
-
-        <record id="fptt_irpf2_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
-        </record>
-
-        <record id="fptt_irpf2_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="irpf_2" />
-        </record>
-
-        <record id="fptt_irpf2_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="iva_sop_7" />
-        </record>
-
-        <record id="fptt_irpf2_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="irpf_2" />
-        </record>
-
-        <record id="fptt_irpf2_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_sop_4" />
-        </record>
-
-        <record id="fptt_irpf2_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="irpf_2" />
-        </record>
-
-    <!-- Retenciones IRPF 1% fiscal.position.tax.template-->
-
-        <record id="fptt_irpf1sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="iva_rep_21" />
-        </record>
-
-        <record id="fptt_irpf1sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_21" />
-            <field name="tax_dest_id" ref="irpf_sale_1" />
-        </record>
-
-
-        <record id="fptt_irpf1sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="iva_rep_18" />
-        </record>
-
-        <record id="fptt_irpf1sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_18" />
-            <field name="tax_dest_id" ref="irpf_sale_1" />
-        </record>
-
-        <record id="fptt_irpf1sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="iva_rep_16" />
-        </record>
-
-        <record id="fptt_irpf1sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_16" />
-            <field name="tax_dest_id" ref="irpf_sale_1" />
-        </record>
-
-        <record id="fptt_irpf1sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="iva_rep_10" />
-        </record>
-
-        <record id="fptt_irpf1sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_10" />
-            <field name="tax_dest_id" ref="irpf_sale_1" />
-        </record>
-
-        <record id="fptt_irpf1sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="iva_rep_8" />
-        </record>
-
-        <record id="fptt_irpf1sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_8" />
-            <field name="tax_dest_id" ref="irpf_sale_1" />
-        </record>
-
-        <record id="fptt_irpf1sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="iva_rep_7" />
-        </record>
-
-        <record id="fptt_irpf1sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_7" />
-            <field name="tax_dest_id" ref="irpf_sale_1" />
-        </record>
-
-        <record id="fptt_irpf1sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="iva_rep_4" />
-        </record>
-
-        <record id="fptt_irpf1sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_4" />
-            <field name="tax_dest_id" ref="irpf_sale_1" />
-        </record>
-
-        <record id="fptt_irpf1_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="iva_sop_21" />
-        </record>
-
-        <record id="fptt_irpf1_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_21" />
-            <field name="tax_dest_id" ref="irpf_1" />
-        </record>
-
-        <record id="fptt_irpf1_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="iva_sop_18" />
-        </record>
-
-        <record id="fptt_irpf1_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_18" />
-            <field name="tax_dest_id" ref="irpf_1" />
-        </record>
-
-        <record id="fptt_irpf1_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="iva_sop_16" />
-        </record>
-
-        <record id="fptt_irpf1_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_16" />
-            <field name="tax_dest_id" ref="irpf_1" />
-        </record>
-
-        <record id="fptt_irpf1_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="iva_sop_10" />
-        </record>
-
-        <record id="fptt_irpf1_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_10" />
-            <field name="tax_dest_id" ref="irpf_1" />
-        </record>
-
-        <record id="fptt_irpf1_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="iva_sop_8" />
-        </record>
-
-        <record id="fptt_irpf1_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_8" />
-            <field name="tax_dest_id" ref="irpf_1" />
-        </record>
-
-        <record id="fptt_irpf1_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="iva_sop_7" />
-        </record>
-
-        <record id="fptt_irpf1_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_7" />
-            <field name="tax_dest_id" ref="irpf_1" />
-        </record>
-
-        <record id="fptt_irpf1_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="iva_sop_4" />
-        </record>
-
-        <record id="fptt_irpf1_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_4" />
-            <field name="tax_dest_id" ref="irpf_1" />
-        </record>
-
-        <record id="fptt_irpf21sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="iva_rep_ex" />
-        </record>
-
-        <record id="fptt_irpf21sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_sale_21" />
-        </record>
-
-        <record id="fptt_irpf20sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="iva_rep_ex" />
-        </record>
-
-        <record id="fptt_irpf20sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_sale_20" />
-        </record> 
-
-        <record id="fptt_irpf19sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="iva_rep_ex" />
-        </record>
-
-        <record id="fptt_irpf19sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_sale_19" />
-        </record>        
-
-        <record id="fptt_irpf18sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="iva_rep_ex" />
-        </record>
-
-        <record id="fptt_irpf18sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18"/>
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_sale_18" />
-        </record>        
-
-        <record id="fptt_irpf15sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="iva_rep_ex" />
-        </record>
-
-        <record id="fptt_irpf15sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_sale_15" />
-        </record>        
-
-        <record id="fptt_irpf9sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />            
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="iva_rep_ex" />
-        </record>
-
-        <record id="fptt_irpf9sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_sale_9" />
-        </record>
-
-        <record id="fptt_irpf7sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />            
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="iva_rep_ex" />
-        </record>
-
-        <record id="fptt_irpf7sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_sale_7" />
-        </record>
-
-        <record id="fptt_irpf2sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />            
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="iva_rep_ex" />
-        </record>
-
-        <record id="fptt_irpf2sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_sale_2" />
-        </record>
-
-        <record id="fptt_irpf1sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="iva_rep_ex" />
-        </record>
-
-        <record id="fptt_irpf1sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_sale_1" />
-        </record>
-
-        <!-- IVA SOPORTADO -->
-
-        <record id="fptt_irpf21_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21"/>
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="iva_sop_ex" />
-        </record>
-
-        <record id="fptt_irpf21_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf21"/>
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_21" />
-        </record>
-        
-        <record id="fptt_irpf20_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20"/>
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="iva_sop_ex" />
-        </record>
-
-        <record id="fptt_irpf20_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf20"/>
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_20" />
-        </record>
-        
-        <record id="fptt_irpf19_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19"/>
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="iva_sop_ex" />
-        </record>
-
-        <record id="fptt_irpf19_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf19"/>
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_19" />
-        </record>
-        
-        <record id="fptt_irpf18_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="iva_sop_ex" />
-        </record>
-
-        <record id="fptt_irpf18_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf18" />
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_18" />
-        </record>
-        
-        <record id="fptt_irpf15_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15" />
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="iva_sop_ex" />
-        </record>
-
-        <record id="fptt_irpf15_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf15"/>
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_15" />
-        </record>
-        
-        <record id="fptt_irpf9_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="iva_sop_ex" />
-        </record>
-
-        <record id="fptt_irpf9_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf9" />
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_9" />
-        </record>        
-
-        <record id="fptt_irpf7_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="iva_sop_ex" />
-        </record>
-
-        <record id="fptt_irpf7_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf7" />
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_7" />
-        </record>        
-
-        <record id="fptt_irpf2_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="iva_sop_ex" />
-        </record>
-
-        <record id="fptt_irpf2_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf2" />
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_2" />
-        </record>
-        
-        <record id="fptt_irpf1_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="iva_sop_ex" />
-        </record>
-
-        <record id="fptt_irpf1_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_irpf1" />
-            <field name="tax_src_id" ref="iva_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_1" />
-        </record>
-    </data>
-</openerp>
diff --git a/addons/l10n_es/fiscal_templates_assoc.xml b/addons/l10n_es/fiscal_templates_assoc.xml
deleted file mode 100644
index 42c7ab464ee..00000000000
--- a/addons/l10n_es/fiscal_templates_assoc.xml
+++ /dev/null
@@ -1,2047 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<openerp>
-    <data noupdate="0">
-
-      <!--
-      Definición de posiciones fiscales Régimen Nacional, Recargo de Equivalencia,
-      Extracomunitario, Intracomunitario y Retención de IRPF 18%, 15%, 7%, 1%
-
-      Basado en fiscal_templates.xml, con los siguientes cambios:
-
-      - Se sustituyen los códigos:
-            vat_code_chart_root => vat_code_chart_assoc_root
-            l10nES_chart_template => l10nES_chart_template_assoc
-            pgc_* => pgc_assoc_*
-            iva_* => iva_assoc_*
-            re_* => re_assoc_*
-            irpf_* => irpf_assoc__*
-            fp_* => fp_assoc_*
-            fptt_* => fptt_assoc_*
-            fpat_* => fpat_assoc_*
-            irpf_sale => irpf_assoc_sale_*
-
-      Borja López Soilán (Pexego) - borjals@pexego.es (2009-09-09)
-
-        Corrección: El mapeo de cuentas de las posiciones fiscales Régimen Extracomunitario y Intracomunitario
-        no se diferenciaban entre el plan general y el plan pyme (fpat_* => fpat_assoc_*)
-
-        Añadidas posiciones fiscales Retención de IRPF 18%, 15%, 7%, 1% :
-
-       Corrección: Las nuevas posiciones fiscales de retención IRPF tenían
-        referencias incorrectas:
-            iva_* => iva_assoc_*
-            irpf_* => irpf_assoc_*
-
-        -->
-    <!-- Fiscal Position Templates -->
-        <record id="fp_assoc_nacional" model="account.fiscal.position.template">
-            <field name="name">Régimen Nacional</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_recargo" model="account.fiscal.position.template">
-            <field name="name">Recargo de Equivalencia</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_extra" model="account.fiscal.position.template">
-            <field name="name">Régimen Extracomunitario</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_intra" model="account.fiscal.position.template">
-            <field name="name">Régimen Intracomunitario</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_irpf21" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 21%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_irpf20" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 20%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_irpf19" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 19%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_irpf18" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 18%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_irpf15" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 15%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_irpf9" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 9%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_irpf7" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 7%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_irpf2" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 2%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-        <record id="fp_assoc_irpf1" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 1%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-        </record>
-
-
-    <!-- Fiscal Position Tax Templates -->
-    <!-- ************************************************************* -->
-
-    <!-- Extracomunitarios fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_extra_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="iva_assoc_X16_compras_bc" />
-        </record>
-        <record id="fptt_assoc_extra_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_X16_compras_bi" />
-        </record>
-        <record id="fptt_assoc_extra_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="iva_assoc_X18_compras_bc" />
-        </record>
-        <record id="fptt_assoc_extra_18_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_X18_compras_bi" />
-        </record>
-
-        <record id="fptt_assoc_extra_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="iva_assoc_X7_compras_bc" />
-        </record>
-        <record id="fptt_assoc_extra_7_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_7_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_X7_compras_bi" />
-        </record>
-        <record id="fptt_assoc_extra_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="iva_assoc_X8_compras_bc" />
-        </record>
-        <record id="fptt_assoc_extra_8_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_8_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_X8_compras_bi" />
-        </record>
-
-        <record id="fptt_assoc_extra_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="iva_assoc_X10_compras_bc" />
-        </record>
-        <record id="fptt_assoc_extra_10_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_10_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_X10_compras_bi" />
-        </record>
-
-         <record id="fptt_assoc_extra_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="iva_assoc_X21_compras_bc" />
-        </record>
-        <record id="fptt_assoc_extra_21_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_21_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_X21_compras_bi" />
-        </record>
-        <record id="fptt_assoc_extra_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="iva_assoc_X4_compras_bc" />
-        </record>
-        <record id="fptt_assoc_extra_4_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_X4_compras_bi" />
-        </record>
-
-        <record id="fptt_assoc_extra_ventas_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_X0" />
-        </record>
-
-        <record id="fptt_assoc_extra_ventas_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="iva_assoc_X0" />
-        </record>
-        <record id="fptt_assoc_extra_ventas_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_X0" />
-        </record>
-
-        <record id="fptt_assoc_extra_ventas_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="iva_assoc_X0" />
-        </record>
-        <record id="fptt_assoc_extra_ventas_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_X0" />
-        </record>
-
-        <record id="fptt_assoc_extra_ventas_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_X0" />
-        </record>
-
-<record id="fptt_assoc_extra_ventas_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_X0" />
-        </record>
-
-    <!-- Intracomunitarios fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_intra_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_16_bc" />
-        </record>
-        <record id="fptt_assoc_intra_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_16_bi" />
-        </record>
-        <record id="fptt_assoc_intra_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_18_bc" />
-        </record>
-        <record id="fptt_assoc_intra_18_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_18_bi" />
-        </record>
-
-        <record id="fptt_assoc_intra_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_7_bc" />
-        </record>
-        <record id="fptt_assoc_intra_7_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_7_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_7_bi" />
-        </record>
-        <record id="fptt_assoc_intra_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_8_bc" />
-        </record>
-        <record id="fptt_assoc_intra_8_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_8_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_8_bi" />
-        </record>
-        <record id="fptt_assoc_intra_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_4_bc" />
-        </record>
-        <record id="fptt_assoc_intra_4_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_4_bi" />
-        </record>
-
-        <record id="fptt_assoc_intra_ventas_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_IO" />
-        </record>
-
-        <record id="fptt_assoc_intra_ventas_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="iva_assoc_IO" />
-        </record>
-        <record id="fptt_assoc_intra_ventas_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_IO" />
-        </record>
-
-         <record id="fptt_assoc_intra_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_10_bc" />
-        </record>
-
-        <record id="fptt_assoc_intra_10_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_10_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_10_bi" />
-        </record>
-
-        <record id="fptt_assoc_intra_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_21_bc" />
-        </record>
-        <record id="fptt_assoc_intra_21_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_sop_21_inv" />
-            <field name="tax_dest_id" ref="iva_assoc_IC_compras_21_bi" />
-        </record>
-
-        <record id="fptt_assoc_intra_ventas_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_IO" />
-        </record>
-
-
-        <record id="fptt_assoc_intra_ventas_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="iva_assoc_IO" />
-        </record>
-        <record id="fptt_assoc_intra_ventas_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_IO" />
-        </record>
-
-        <record id="fptt_assoc_intra_ventas_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_IO" />
-        </record>
-
-    <!-- Recargo de equivalencia fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_recargo_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
-        </record>
-
-        <record id="fptt_assoc_recargo_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="re_assoc_4" />
-        </record>
-
-        <record id="fptt_assoc_recargo_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
-        </record>
-
-        <record id="fptt_assoc_recargo_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="re_assoc_4" />
-        </record>
-
-        <record id="fptt_assoc_recargo_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
-        </record>
-
-        <record id="fptt_assoc_recargo_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="re_assoc_1" />
-        </record>
-
-        <record id="fptt_assoc_recargo_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
-        </record>
-
-        <record id="fptt_assoc_recargo_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="re_assoc_1" />
-        </record>
-
-        <record id="fptt_assoc_recargo_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
-        </record>
-
-        <record id="fptt_assoc_recargo_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="re_assoc_14" />
-        </record>
-
-        <record id="fptt_assoc_recargo_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
-        </record>
-
-        <record id="fptt_assoc_recargo_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="re_assoc_05" />
-        </record>
-
-        <record id="fptt_assoc_recargo_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
-        </record>
-
-        <record id="fptt_assoc_recargo_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_recargo"  />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="re_assoc_52" />
-        </record>
-
-    <!-- Extracomunitarios fiscal.position.account.template-->
-
-        <record id="fpat_assoc_extra_acc_1" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="account_src_id" ref="pgc_assoc_7000" />
-            <field name="account_dest_id" ref="pgc_assoc_7002" />
-        </record>
-
-        <record id="fpat_assoc_extra_acc_2" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="account_src_id" ref="pgc_assoc_7010" />
-            <field name="account_dest_id" ref="pgc_assoc_7012" />
-        </record>
-
-        <record id="fpat_assoc_extra_acc_3" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="account_src_id" ref="pgc_assoc_7020" />
-            <field name="account_dest_id" ref="pgc_assoc_7022" />
-        </record>
-
-        <record id="fpat_assoc_extra_acc_4" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="account_src_id" ref="pgc_assoc_7030" />
-            <field name="account_dest_id" ref="pgc_assoc_7032" />
-        </record>
-
-        <record id="fpat_assoc_extra_acc_5" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="account_src_id" ref="pgc_assoc_7040" />
-            <field name="account_dest_id" ref="pgc_assoc_7042" />
-        </record>
-
-        <record id="fpat_assoc_extra_acc_6" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_extra"  />
-            <field name="account_src_id" ref="pgc_assoc_7050" />
-            <field name="account_dest_id" ref="pgc_assoc_7052" />
-        </record>
-
-    <!-- Intracomunitarios fiscal.position.account.template-->
-
-        <record id="fpat_assoc_intra_acc_1" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="account_src_id" ref="pgc_assoc_7000" />
-            <field name="account_dest_id" ref="pgc_assoc_7001" />
-        </record>
-
-        <record id="fpat_assoc_intra_acc_2" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="account_src_id" ref="pgc_assoc_7010" />
-            <field name="account_dest_id" ref="pgc_assoc_7011" />
-        </record>
-
-        <record id="fpat_assoc_intra_acc_3" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="account_src_id" ref="pgc_assoc_7020" />
-            <field name="account_dest_id" ref="pgc_assoc_7021" />
-        </record>
-
-        <record id="fpat_assoc_intra_acc_4" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="account_src_id" ref="pgc_assoc_7030" />
-            <field name="account_dest_id" ref="pgc_assoc_7031" />
-        </record>
-
-        <record id="fpat_assoc_intra_acc_5" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="account_src_id" ref="pgc_assoc_7040" />
-            <field name="account_dest_id" ref="pgc_assoc_7041" />
-        </record>
-
-        <record id="fpat_assoc_intra_acc_6" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_assoc_intra"  />
-            <field name="account_src_id" ref="pgc_assoc_7050" />
-            <field name="account_dest_id" ref="pgc_assoc_7051" />
-        </record>
-
-<!-- Retenciones IRPF 21% fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_irpf21sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf21sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf21sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf21sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf21sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf21sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf21sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf21sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf21sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf21sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf21_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf21_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf21_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf21_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf21_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf21_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf21_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf21_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf21_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf21_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_21" />
-        </record>
-
-        <!-- Retenciones IRPF 20% fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_irpf20sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
-        </record>
-
-         <record id="fptt_assoc_irpf20sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_20" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf20_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_20" />
-        </record>
-
-
-        <!-- Retenciones IRPF 19% fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_irpf19sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
-        </record>
-
-         <record id="fptt_assoc_irpf19sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_19" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_19" />
-        </record>
-
-         <record id="fptt_assoc_irpf19_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_19" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_19" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_19" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_19" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf19_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_19" />
-        </record>
-
-    <!-- Retenciones IRPF 18% fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_irpf18sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
-        </record>
-
-         <record id="fptt_assoc_irpf18_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_8_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf18_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_18" />
-        </record>
-
-    <!-- Retenciones IRPF 15% fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_irpf15sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_15" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf15_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_15" />
-        </record>
-
-    <!-- Retenciones IRPF 9% fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_irpf9sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf9sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
-        </record>
-
-        <record id="fptt_assoc_irpf9sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf9sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
-        </record>
-
-        <record id="fptt_assoc_irpf9sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf9sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
-        </record>
-
-        <record id="fptt_assoc_irpf9sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf9sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
-        </record>
-
-        <record id="fptt_assoc_irpf9sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf9sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
-        </record>
-
-        <record id="fptt_assoc_irpf9_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf9_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_9" />
-        </record>
-
-        <record id="fptt_assoc_irpf9_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf9_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_9" />
-        </record>
-
-         <record id="fptt_assoc_irpf9_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf9_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_9" />
-        </record>
-
-        <record id="fptt_assoc_irpf9_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf9_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_9" />
-        </record>
-
-        <record id="fptt_assoc_irpf9_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf9_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_9" />
-        </record>
-
-    <!-- Retenciones IRPF 7% fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_irpf7sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_7" />
-        </record>
-
-         <record id="fptt_assoc_irpf7_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_7" />
-        </record>
-
-
-        <record id="fptt_assoc_irpf7_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf7_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_7" />
-        </record>
-
-    <!-- Retenciones IRPF 2% fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_irpf2sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf2_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_2" />
-        </record>
-
-    <!-- Retenciones IRPF 1% fiscal.position.tax.template-->
-
-        <record id="fptt_assoc_irpf1sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_21" />
-            <field name="tax_dest_id" ref="irpf_assoc_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_18" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_18" />
-            <field name="tax_dest_id" ref="irpf_assoc_1" />
-        </record>
-
-         <record id="fptt_assoc_irpf1_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_16" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_16" />
-            <field name="tax_dest_id" ref="irpf_assoc_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_10" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_10" />
-            <field name="tax_dest_id" ref="irpf_assoc_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_8" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_8" />
-            <field name="tax_dest_id" ref="irpf_assoc_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_7" />
-            <field name="tax_dest_id" ref="irpf_assoc_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="iva_assoc_sop_4" />
-        </record>
-
-        <record id="fptt_assoc_irpf1_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_sop_4" />
-            <field name="tax_dest_id" ref="irpf_assoc_1" />
-        </record>
-
-        <record id="fptt_assoc_irpf21sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
-        </record>
-
-        <record id="fptt_assoc_irpf21sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf21" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_21" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
-        </record>
-
-        <record id="fptt_assoc_irpf20sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf20" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_20" />
-        </record> 
-
-        <record id="fptt_assoc_irpf19sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
-        </record>
-
-        <record id="fptt_assoc_irpf19sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf19" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_19" />
-        </record>        
-
-        <record id="fptt_assoc_irpf18sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
-        </record>
-
-        <record id="fptt_assoc_irpf18sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf18"/>
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_18" />
-        </record>        
-
-        <record id="fptt_assoc_irpf15sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
-        </record>
-
-        <record id="fptt_assoc_irpf15sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf15" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_15" />
-        </record>        
-
-        <record id="fptt_assoc_irpf9sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />            
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
-        </record>
-
-        <record id="fptt_assoc_irpf9sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf9" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_9" />
-        </record>
-        
-        <record id="fptt_assoc_irpf7sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />            
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
-        </record>
-
-        <record id="fptt_assoc_irpf7sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf7" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_7" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />            
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
-        </record>
-
-        <record id="fptt_assoc_irpf2sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf2" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_2" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="iva_assoc_rep_ex" />
-        </record>
-
-        <record id="fptt_assoc_irpf1sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_assoc_irpf1" />
-            <field name="tax_src_id" ref="iva_assoc_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_assoc_sale_1" />
-        </record>
-
-    </data>
-</openerp>
diff --git a/addons/l10n_es/fiscal_templates_common.xml b/addons/l10n_es/fiscal_templates_common.xml
new file mode 100644
index 00000000000..8421d989f9a
--- /dev/null
+++ b/addons/l10n_es/fiscal_templates_common.xml
@@ -0,0 +1,970 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="0">
+
+        <!-- Definición de posiciones fiscales Régimen Nacional, Recargo de Equivalencia,
+        Extracomunitario, Intracomunitario y Retención de IRPFs
+
+        Añadidas posiciones fiscales Retención de IRPF 18%, 15%, 7%, 1% :
+        Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com 2009-11-21
+
+        Añadidas posiciones fiscales Retención de IRPF 19%, 2% :
+        Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com 2010-02-18
+
+        Añadido mapeo de cuentas del regimen de equivalencia para compras :
+        Ignacio Ibeas (Acysos) - ignacio@acysos.com 2011-02-22 
+
+        Añadidas posiciones fiscales Retención de IRPF 18%, 15%, 7%, 1% :
+        Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2009-11-21)
+
+        Añadidas posiciones fiscales Retención de IRPF 19%, 2% :
+        Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com 2010-02-18
+
+        Añadido mapeo de cuentas del regimen de equivalencia para compras y ventas separados:
+        Ignacio Ibeas (Acysos) - ignacio@acysos.com 2011-05-06
+
+        Eliminación IVAs obsoletos 7%, 8%, 16% y 18%
+        Eliminación IRPFs obsoletos 18% y 19%
+        Eliminación recargos de equivalencia obsoletos 1% y 4%
+        Pedro M. Baeza <pedro.baeza@serviciosbaeza.com> (Serv. Tecnol. Avanzados) (2014-03-20)
+        -->
+
+        <!-- ************************************************************* -->
+        <!-- Fiscal Position Templates -->
+        <!-- ************************************************************* -->
+
+        <record id="fp_nacional" model="account.fiscal.position.template">
+            <field name="name">Régimen Nacional</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="fp_recargo" model="account.fiscal.position.template">
+            <field name="name">Recargo de Equivalencia</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="fp_extra" model="account.fiscal.position.template">
+            <field name="name">Régimen Extracomunitario</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="fp_intra" model="account.fiscal.position.template">
+            <field name="name">Régimen Intracomunitario</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="fp_irpf21" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 21%</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="fp_irpf20" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 20%</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="fp_irpf15" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 15%</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="fp_irpf9" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 9%</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="fp_irpf7" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 7%</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="fp_irpf2" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 2%</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
+        <record id="fp_irpf1" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 1%</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
+        <!-- ************************************************************* -->
+        <!-- Fiscal Position Tax Templates -->
+        <!-- ************************************************************* -->
+
+        <!-- Extracomunitarios -->
+
+        <record id="fptt_extra_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="iva_X4_compras_bc"/>
+        </record>
+        <record id="fptt_extra_4_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="iva_sop_4_inv"/>
+            <field name="tax_dest_id" ref="iva_X4_compras_bi"/>
+        </record>
+        <record id="fptt_extra_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="iva_X10_compras_bc"/>
+        </record>
+        <record id="fptt_extra_10_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="iva_sop_10_inv"/>
+            <field name="tax_dest_id" ref="iva_X10_compras_bi"/>
+        </record>
+        <record id="fptt_extra_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="iva_X21_compras_bc"/>
+        </record>
+        <record id="fptt_extra_21_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="iva_sop_21_inv"/>
+            <field name="tax_dest_id" ref="iva_X21_compras_bi"/>
+        </record>
+        <record id="fptt_extra_ventas_4"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="iva_X0"/>
+        </record>
+        <record id="fptt_extra_ventas_10"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="iva_X0"/>
+        </record>
+        <record id="fptt_extra_ventas_21"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="iva_X0"/>
+        </record>
+
+        <!-- Intracomunitarios -->
+
+        <record id="fptt_intra_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="iva_IC_compras_4_bc"/>
+        </record>
+        <record id="fptt_intra_4_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="iva_sop_4_inv"/>
+            <field name="tax_dest_id" ref="iva_IC_compras_4_bi"/>
+        </record>
+        <record id="fptt_intra_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="iva_IC_compras_10_bc"/>
+        </record>
+        <record id="fptt_intra_10_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="iva_sop_10_inv"/>
+            <field name="tax_dest_id" ref="iva_IC_compras_10_bi"/>
+        </record>
+        <record id="fptt_intra_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="iva_IC_compras_21_bc"/>
+        </record>
+        <record id="fptt_intra_21_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="iva_sop_21_inv"/>
+            <field name="tax_dest_id" ref="iva_IC_compras_21_bi"/>
+        </record>
+        <record id="fptt_intra_ventas_4"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="iva_IO"/>
+        </record>
+        <record id="fptt_intra_ventas_10"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="iva_IO"/>
+        </record>
+        <record id="fptt_intra_ventas_21"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="iva_IO"/>
+        </record>
+
+        <!-- Recargo de equivalencia -->
+
+        <record id="fptt_recargo_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="iva_rep_4"/>
+        </record>
+        <record id="fptt_recargo_4_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="re_05"/>
+        </record>
+        <record id="fptt_recargo_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="iva_rep_10"/>
+        </record>
+        <record id="fptt_recargo_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="re_14"/>
+        </record>
+        <record id="fptt_recargo_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="iva_rep_21"/>
+        </record>
+        <record id="fptt_recargo_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="re_52"/>
+        </record>
+        <record id="fptt_recargo_buy_4"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="iva_sop_4"/>
+        </record>
+        <record id="fptt_recargo_buy_4_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="re_buy_05"/>
+        </record>
+        <record id="fptt_recargo_buy_10"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="iva_sop_10"/>
+        </record>
+        <record id="fptt_recargo_buy_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="re_buy_14"/>
+        </record>
+        <record id="fptt_recargo_buy_4_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_4_inv"/>
+            <field name="tax_dest_id" ref="iva_sop_4_inv"/>
+        </record>
+        <record id="fptt_recargo_buy_4_2_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_4_inv"/>
+            <field name="tax_dest_id" ref="re_buy_05"/>
+        </record>
+        <record id="fptt_recargo_buy_10_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_10_inv"/>
+            <field name="tax_dest_id" ref="iva_sop_10_inv"/>
+        </record>
+        <record id="fptt_recargo_buy_10_2_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_10_inv"/>
+            <field name="tax_dest_id" ref="re_buy_14"/>
+        </record>
+        <record id="fptt_recargo_buy_21"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="iva_sop_21"/>
+        </record>
+        <record id="fptt_recargo_buy_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="re_buy_52"/>
+        </record>
+        <record id="fptt_recargo_buy_21_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_21_inv"/>
+            <field name="tax_dest_id" ref="iva_sop_21_inv"/>
+        </record>
+        <record id="fptt_recargo_buy_21_2_inv"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="iva_sop_21_inv"/>
+            <field name="tax_dest_id" ref="re_buy_52"/>
+        </record>
+
+        <!-- Retenciones IRPF 21% -->
+
+        <record id="fptt_irpf21sale_21"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="iva_rep_21"/>
+        </record>
+        <record id="fptt_irpf21sale_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="irpf_sale_21"/>
+        </record>
+        <record id="fptt_irpf21sale_10"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="iva_rep_10"/>
+        </record>
+        <record id="fptt_irpf21sale_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="irpf_sale_21"/>
+        </record>
+        <record id="fptt_irpf21sale_4"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="iva_rep_4"/>
+        </record>
+        <record id="fptt_irpf21sale_4_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="irpf_sale_21"/>
+        </record>
+        <record id="fptt_irpf21_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="iva_sop_21"/>
+        </record>
+        <record id="fptt_irpf21_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="irpf_21"/>
+        </record>
+        <record id="fptt_irpf21_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="iva_sop_10"/>
+        </record>
+        <record id="fptt_irpf21_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="irpf_21"/>
+        </record>
+        <record id="fptt_irpf21_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="iva_sop_4"/>
+        </record>
+        <record id="fptt_irpf21_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="irpf_21"/>
+        </record>
+        <record id="fptt_irpf21sale_ex"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_rep_ex"/>
+            <field name="tax_dest_id" ref="iva_rep_ex"/>
+        </record>
+        <record id="fptt_irpf21sale_ex_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_rep_ex"/>
+            <field name="tax_dest_id" ref="irpf_sale_21"/>
+        </record>
+        <record id="fptt_irpf21_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_sop_ex"/>
+            <field name="tax_dest_id" ref="iva_sop_ex"/>
+        </record>
+        <record id="fptt_irpf21_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf21"/>
+            <field name="tax_src_id" ref="iva_sop_ex"/>
+            <field name="tax_dest_id" ref="irpf_21"/>
+        </record>
+
+        <!-- Retenciones IRPF 20% -->
+        <record id="fptt_irpf20sale_21"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="iva_rep_21"/>
+        </record>
+        <record id="fptt_irpf20sale_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="irpf_sale_20"/>
+        </record>
+        <record id="fptt_irpf20sale_10"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="iva_rep_10"/>
+        </record>
+        <record id="fptt_irpf20sale_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="irpf_sale_20"/>
+        </record>
+        <record id="fptt_irpf20sale_4"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="iva_rep_4"/>
+        </record>
+        <record id="fptt_irpf20sale_4_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="irpf_sale_20"/>
+        </record>
+        <record id="fptt_irpf20_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="iva_sop_21"/>
+        </record>
+        <record id="fptt_irpf20_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="irpf_20"/>
+        </record>
+        <record id="fptt_irpf20_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="iva_sop_10"/>
+        </record>
+        <record id="fptt_irpf20_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="irpf_20"/>
+        </record>
+        <record id="fptt_irpf20_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="iva_sop_4"/>
+        </record>
+        <record id="fptt_irpf20_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf20"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="irpf_20"/>
+        </record>
+
+        <!-- Retenciones IRPF 15% -->
+
+        <record id="fptt_irpf15sale_21"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="iva_rep_21"/>
+        </record>
+        <record id="fptt_irpf15sale_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="irpf_sale_15"/>
+        </record>
+        <record id="fptt_irpf15sale_10"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="iva_rep_10"/>
+        </record>
+        <record id="fptt_irpf15sale_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="irpf_sale_15"/>
+        </record>
+        <record id="fptt_irpf15sale_4"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="iva_rep_4"/>
+        </record>
+        <record id="fptt_irpf15sale_4_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="irpf_sale_15"/>
+        </record>
+        <record id="fptt_irpf15_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="iva_sop_21"/>
+        </record>
+        <record id="fptt_irpf15_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="irpf_15"/>
+        </record>
+        <record id="fptt_irpf15_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="iva_sop_10"/>
+        </record>
+        <record id="fptt_irpf15_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="irpf_15"/>
+        </record>
+        <record id="fptt_irpf15_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="iva_sop_4"/>
+        </record>
+        <record id="fptt_irpf15_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf15"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="irpf_15"/>
+        </record>
+
+        <!-- Retenciones IRPF 9% -->
+
+        <record id="fptt_irpf9sale_21"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="iva_rep_21"/>
+        </record>
+        <record id="fptt_irpf9sale_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="irpf_sale_9"/>
+        </record>
+        <record id="fptt_irpf9sale_10"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="iva_rep_10"/>
+        </record>
+        <record id="fptt_irpf9sale_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="irpf_sale_9"/>
+        </record>
+        <record id="fptt_irpf9sale_4"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="iva_rep_4"/>
+        </record>
+        <record id="fptt_irpf9sale_4_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="irpf_sale_9"/>
+        </record>
+        <record id="fptt_irpf9_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="iva_sop_21"/>
+        </record>
+        <record id="fptt_irpf9_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="irpf_9"/>
+        </record>
+        <record id="fptt_irpf9_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="iva_sop_10"/>
+        </record>
+        <record id="fptt_irpf9_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="irpf_9"/>
+        </record>
+        <record id="fptt_irpf9_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="iva_sop_4"/>
+        </record>
+        <record id="fptt_irpf9_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="irpf_9"/>
+        </record>
+        <record id="fptt_irpf9sale_ex"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_rep_ex"/>
+            <field name="tax_dest_id" ref="iva_rep_ex"/>
+        </record>
+        <record id="fptt_irpf9sale_ex_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_rep_ex"/>
+            <field name="tax_dest_id" ref="irpf_sale_9"/>
+        </record>
+        <record id="fptt_irpf9_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_sop_ex"/>
+            <field name="tax_dest_id" ref="iva_sop_ex"/>
+        </record>
+        <record id="fptt_irpf9_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf9"/>
+            <field name="tax_src_id" ref="iva_sop_ex"/>
+            <field name="tax_dest_id" ref="irpf_9"/>
+        </record>
+
+        <!-- Retenciones IRPF 7% -->
+
+        <record id="fptt_irpf7sale_21"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="iva_rep_21"/>
+        </record>
+        <record id="fptt_irpf7sale_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="irpf_sale_7"/>
+        </record>
+        <record id="fptt_irpf7sale_10"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="iva_rep_10"/>
+        </record>
+        <record id="fptt_irpf7sale_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="irpf_sale_7"/>
+        </record>
+        <record id="fptt_irpf7sale_4"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="iva_rep_4"/>
+        </record>
+        <record id="fptt_irpf7sale_4_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="irpf_sale_7"/>
+        </record>
+        <record id="fptt_irpf7_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="iva_sop_21"/>
+        </record>
+        <record id="fptt_irpf7_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="irpf_7"/>
+        </record>
+        <record id="fptt_irpf7_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="iva_sop_10"/>
+        </record>
+        <record id="fptt_irpf7_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="irpf_7"/>
+        </record>
+        <record id="fptt_irpf7_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="iva_sop_4"/>
+        </record>
+        <record id="fptt_irpf7_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf7"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="irpf_7"/>
+        </record>
+
+        <!-- Retenciones IRPF 2% -->
+
+        <record id="fptt_irpf2sale_21"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="iva_rep_21"/>
+        </record>
+        <record id="fptt_irpf2sale_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="irpf_sale_2"/>
+        </record>
+        <record id="fptt_irpf2sale_10"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="iva_rep_10"/>
+        </record>
+        <record id="fptt_irpf2sale_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="irpf_sale_2"/>
+        </record>
+        <record id="fptt_irpf2sale_4"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="iva_rep_4"/>
+        </record>
+        <record id="fptt_irpf2sale_4_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="irpf_sale_2"/>
+        </record>
+        <record id="fptt_irpf2_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="iva_sop_21"/>
+        </record>
+        <record id="fptt_irpf2_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="irpf_2"/>
+        </record>
+        <record id="fptt_irpf2_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="iva_sop_10"/>
+        </record>
+        <record id="fptt_irpf2_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="irpf_2"/>
+        </record>
+        <record id="fptt_irpf2_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="iva_sop_4"/>
+        </record>
+        <record id="fptt_irpf2_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="irpf_2"/>
+        </record>
+        <record id="fptt_irpf2sale_ex"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_rep_ex"/>
+            <field name="tax_dest_id" ref="iva_rep_ex"/>
+        </record>
+        <record id="fptt_irpf2sale_ex_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_rep_ex"/>
+            <field name="tax_dest_id" ref="irpf_sale_2"/>
+        </record>
+        <record id="fptt_irpf2_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_sop_ex"/>
+            <field name="tax_dest_id" ref="iva_sop_ex"/>
+        </record>
+        <record id="fptt_irpf2_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf2"/>
+            <field name="tax_src_id" ref="iva_sop_ex"/>
+            <field name="tax_dest_id" ref="irpf_2"/>
+        </record>
+
+        <!-- Retenciones IRPF 1% -->
+
+        <record id="fptt_irpf1sale_21"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="iva_rep_21"/>
+        </record>
+        <record id="fptt_irpf1sale_21_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_rep_21"/>
+            <field name="tax_dest_id" ref="irpf_sale_1"/>
+        </record>
+        <record id="fptt_irpf1sale_10"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="iva_rep_10"/>
+        </record>
+        <record id="fptt_irpf1sale_10_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_rep_10"/>
+            <field name="tax_dest_id" ref="irpf_sale_1"/>
+        </record>
+        <record id="fptt_irpf1sale_4"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="iva_rep_4"/>
+        </record>
+        <record id="fptt_irpf1sale_4_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_rep_4"/>
+            <field name="tax_dest_id" ref="irpf_sale_1"/>
+        </record>
+        <record id="fptt_irpf1_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="iva_sop_21"/>
+        </record>
+        <record id="fptt_irpf1_21_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_sop_21"/>
+            <field name="tax_dest_id" ref="irpf_1"/>
+        </record>
+        <record id="fptt_irpf1_10" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="iva_sop_10"/>
+        </record>
+        <record id="fptt_irpf1_10_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_sop_10"/>
+            <field name="tax_dest_id" ref="irpf_1"/>
+        </record>
+        <record id="fptt_irpf1_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="iva_sop_4"/>
+        </record>
+        <record id="fptt_irpf1_4_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_sop_4"/>
+            <field name="tax_dest_id" ref="irpf_1"/>
+        </record>
+        <record id="fptt_irpf1sale_ex"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_rep_ex"/>
+            <field name="tax_dest_id" ref="iva_rep_ex"/>
+        </record>
+        <record id="fptt_irpf1sale_ex_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_rep_ex"/>
+            <field name="tax_dest_id" ref="irpf_sale_1"/>
+        </record>
+        <record id="fptt_irpf1_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_sop_ex"/>
+            <field name="tax_dest_id" ref="iva_sop_ex"/>
+        </record>
+        <record id="fptt_irpf1_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf1"/>
+            <field name="tax_src_id" ref="iva_sop_ex"/>
+            <field name="tax_dest_id" ref="irpf_1"/>
+        </record>
+
+        <!-- ************************************************************* -->
+        <!-- Fiscal Position Account Templates -->
+        <!-- ************************************************************* -->
+
+        <!-- Extracomunitarios -->
+
+        <record id="fpat_extra_acc_1"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="account_src_id" ref="pgc_7000_child"/>
+            <field name="account_dest_id" ref="pgc_7002_child"/>
+        </record>
+        <record id="fpat_extra_acc_2"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="account_src_id" ref="pgc_7010_child"/>
+            <field name="account_dest_id" ref="pgc_7012_child"/>
+        </record>
+        <record id="fpat_extra_acc_3"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="account_src_id" ref="pgc_7020_child"/>
+            <field name="account_dest_id" ref="pgc_7022_child"/>
+        </record>
+        <record id="fpat_extra_acc_4"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="account_src_id" ref="pgc_7030_child"/>
+            <field name="account_dest_id" ref="pgc_7032_child"/>
+        </record>
+        <record id="fpat_extra_acc_5"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="account_src_id" ref="pgc_7040_child"/>
+            <field name="account_dest_id" ref="pgc_7042_child"/>
+        </record>
+        <record id="fpat_extra_acc_6"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="account_src_id" ref="pgc_7050_child"/>
+            <field name="account_dest_id" ref="pgc_7052_child"/>
+        </record>
+
+        <!-- Intracomunitarios -->
+
+        <record id="fpat_intra_acc_1"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="account_src_id" ref="pgc_7000_child"/>
+            <field name="account_dest_id" ref="pgc_7001_child"/>
+        </record>
+        <record id="fpat_intra_acc_2"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="account_src_id" ref="pgc_7010_child"/>
+            <field name="account_dest_id" ref="pgc_7011_child"/>
+        </record>
+        <record id="fpat_intra_acc_3"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="account_src_id" ref="pgc_7020_child"/>
+            <field name="account_dest_id" ref="pgc_7021_child"/>
+        </record>
+        <record id="fpat_intra_acc_4"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="account_src_id" ref="pgc_7030_child"/>
+            <field name="account_dest_id" ref="pgc_7031_child"/>
+        </record>
+        <record id="fpat_intra_acc_5"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="account_src_id" ref="pgc_7040_child"/>
+            <field name="account_dest_id" ref="pgc_7041_child"/>
+        </record>
+        <record id="fpat_intra_acc_6"
+            model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="account_src_id" ref="pgc_7050_child"/>
+            <field name="account_dest_id" ref="pgc_7051_child"/>
+        </record>
+
+    </data>
+</openerp>
\ No newline at end of file
diff --git a/addons/l10n_es/fiscal_templates_pymes.xml b/addons/l10n_es/fiscal_templates_pymes.xml
deleted file mode 100644
index 2e84e63bc34..00000000000
--- a/addons/l10n_es/fiscal_templates_pymes.xml
+++ /dev/null
@@ -1,2343 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<openerp>
-    <data noupdate="0">
-
-      <!--
-      Definición de posiciones fiscales Régimen Nacional, Recargo de Equivalencia,
-      Extracomunitario, Intracomunitario y Retención de IRPFs
-
-      Basado en fiscal_templates.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_*
-            fp_* => fp_pymes_*
-            fptt_* => fptt_pymes_*
-            fpat_* => fpat_pymes_*
-            irpf_pymes_sale => irpf_pymes_sale_*
-
-      Borja López Soilán (Pexego) - borjals@pexego.es (2009-09-09)
-
-      Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2009-11-21)
-        Corrección: El mapeo de cuentas de las posiciones fiscales Régimen Extracomunitario y Intracomunitario
-        no se diferenciaban entre el plan general y el plan pyme (fpat_* => fpat_pymes_*)
-
-      Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2009-11-21)
-        Añadidas posiciones fiscales Retención de IRPF 18%, 15%, 7%, 1% :
-
-      Borja López Soilán (Pexego) - borjals@pexego.es (2009-09-09)
-        Corrección: Las nuevas posiciones fiscales de retención IRPF tenían
-        referencias incorrectas:
-            iva_* => iva_pymes_*
-            irpf_* => irpf_pymes_*
-
-      Añadidas posiciones fiscales Retención de IRPF 19%, 2% :
-        Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com 2010-02-18
-
-      Añadido mapeo de cuentas del regimen de equivalencia para compras y ventas separados:
-        Ignacio Ibeas (Acysos) - ignacio@acysos.com 2011-05-06 -->
-
-        <!-- Fiscal Position Templates -->
-
-        <record id="fp_pymes_nacional" model="account.fiscal.position.template">
-            <field name="name">Régimen Nacional</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_recargo" model="account.fiscal.position.template">
-            <field name="name">Recargo de Equivalencia</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_extra" model="account.fiscal.position.template">
-            <field name="name">Régimen Extracomunitario</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_intra" model="account.fiscal.position.template">
-            <field name="name">Régimen Intracomunitario</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_irpf21" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 21%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_irpf20" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 20%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_irpf19" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 19%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_irpf18" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 18%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_irpf15" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 15%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_irpf9" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 9%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_irpf7" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 7%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_irpf2" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 2%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-        <record id="fp_pymes_irpf1" model="account.fiscal.position.template">
-            <field name="name">Retención IRPF 1%</field>
-            <field name="chart_template_id" ref="l10nES_chart_template_pymes"/>
-        </record>
-
-
-    <!-- Fiscal Position Tax Templates -->
-    <!-- ************************************************************* -->
-
-    <!-- Extracomunitarios fiscal.position.tax.template-->
-        <record id="fptt_pymes_extra_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_X4_compras_bc" />
-        </record>
-
-        <record id="fptt_pymes_extra_4_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_X4_compras_bi" />
-        </record>
-
-        <record id="fptt_pymes_extra_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="iva_pymes_X7_compras_bc" />
-        </record>
-
-        <record id="fptt_pymes_extra_7_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_7_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_X7_compras_bi" />
-        </record>
-
-        <record id="fptt_pymes_extra_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_X8_compras_bc" />
-        </record>
-
-        <record id="fptt_pymes_extra_8_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_8_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_X8_compras_bi" />
-        </record>
-
-        <record id="fptt_pymes_extra_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_X10_compras_bc" />
-        </record>
-        <record id="fptt_pymes_extra_10_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_10_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_X10_compras_bi" />
-        </record>
-
-        <record id="fptt_pymes_extra_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_X16_compras_bc" />
-        </record>
-
-        <record id="fptt_pymes_extra_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_X16_compras_bi" />
-        </record>
-
-        <record id="fptt_pymes_extra_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_X18_compras_bc" />
-        </record>
-
-        <record id="fptt_pymes_extra_18_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_X18_compras_bi" />
-        </record>
-
-        <record id="fptt_pymes_extra_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_X21_compras_bc" />
-        </record>
-        <record id="fptt_pymes_extra_21_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_21_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_X21_compras_bi" />
-        </record>
-
-        <record id="fptt_pymes_extra_ventas_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_X0" />
-        </record>
-
-        <record id="fptt_pymes_extra_ventas_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="iva_pymes_X0" />
-        </record>
-        <record id="fptt_pymes_extra_ventas_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_X0" />
-        </record>
-
-        <record id="fptt_pymes_extra_ventas_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_X0" />
-        </record>
-
-        <record id="fptt_pymes_extra_ventas_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="iva_pymes_X0" />
-        </record>
-        <record id="fptt_pymes_extra_ventas_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_X0" />
-        </record>
-
-        <record id="fptt_pymes_extra_ventas_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_X0" />
-        </record>
-
-    <!-- Intracomunitarios fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_intra_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_4_bc" />
-        </record>
-
-        <record id="fptt_pymes_intra_4_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_4_bi" />
-        </record>
-
-        <record id="fptt_pymes_intra_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_7_bc" />
-        </record>
-
-        <record id="fptt_pymes_intra_7_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_7_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_7_bi" />
-        </record>
-
-        <record id="fptt_pymes_intra_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_8_bc" />
-        </record>
-
-        <record id="fptt_pymes_intra_8_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_8_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_8_bi" />
-        </record>
-
-        <record id="fptt_pymes_intra_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_10_bc" />
-        </record>
-
-        <record id="fptt_pymes_intra_10_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_10_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_10_bi" />
-        </record>
-
-        <record id="fptt_pymes_intra_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_16_bc" />
-        </record>
-        <record id="fptt_pymes_intra_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_16_bi" />
-        </record>
-        <record id="fptt_pymes_intra_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_18_bc" />
-        </record>
-        <record id="fptt_pymes_intra_18_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_18_bi" />
-        </record>
-
-        <record id="fptt_pymes_intra_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_21_bc" />
-        </record>
-        <record id="fptt_pymes_intra_21_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_21_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_IC_compras_21_bi" />
-        </record>
-
-        <record id="fptt_pymes_intra_ventas_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_IO" />
-        </record>
-
-        <record id="fptt_pymes_intra_ventas_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="iva_pymes_IO" />
-        </record>
-        <record id="fptt_pymes_intra_ventas_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_IO" />
-        </record>
-
-        <record id="fptt_pymes_intra_ventas_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_IO" />
-        </record>
-
-        <record id="fptt_pymes_intra_ventas_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="iva_pymes_IO" />
-        </record>
-        <record id="fptt_pymes_intra_ventas_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_IO" />
-        </record>
-
-         <record id="fptt_pymes_intra_ventas_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_IO" />
-        </record>
-
-    <!-- Recargo de equivalencia fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_recargo_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
-        </record>
-
-        <record id="fptt_pymes_recargo_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="re_pymes_05" />
-        </record>
-
-        <record id="fptt_pymes_recargo_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_7" />
-        </record>
-
-        <record id="fptt_pymes_recargo_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="re_pymes_1" />
-        </record>
-
-        <record id="fptt_pymes_recargo_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
-        </record>
-
-        <record id="fptt_pymes_recargo_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="re_pymes_1" />
-        </record>
-
-        <record id="fptt_pymes_recargo_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
-        </record>
-
-        <record id="fptt_pymes_recargo_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="re_pymes_14" />
-        </record>
-
-        <record id="fptt_pymes_recargo_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_16" />
-        </record>
-
-        <record id="fptt_pymes_recargo_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="re_pymes_4" />
-        </record>
-
-        <record id="fptt_pymes_recargo_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
-        </record>
-
-        <record id="fptt_pymes_recargo_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="re_pymes_4" />
-        </record>
-
-        <record id="fptt_pymes_recargo_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
-        </record>
-
-        <record id="fptt_pymes_recargo_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="re_pymes_52" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="re_pymes_buy_05" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_7" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="re_pymes_buy_1" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="re_pymes_buy_1" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="re_pymes_buy_14" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="re_pymes_buy_4" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="re_pymes_buy_4" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="re_pymes_buy_52" />
-        </record>
-
-         <record id="fptt_pymes_recargo_buy_4_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_4_inv" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_4_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_4_inv" />
-            <field name="tax_dest_id" ref="re_pymes_buy_05" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_7_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_7_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_7_inv" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_7_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_7_inv" />
-            <field name="tax_dest_id" ref="re_pymes_buy_1" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_8_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_8_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8_inv" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_8_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_8_inv" />
-            <field name="tax_dest_id" ref="re_pymes_buy_1" />
-        </record>
-
-         <record id="fptt_pymes_recargo_buy_10_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_10_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_10_inv" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_10_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_10_inv" />
-            <field name="tax_dest_id" ref="re_pymes_buy_14" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_16_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_16_inv" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_16_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_16_inv" />
-            <field name="tax_dest_id" ref="re_pymes_buy_4" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_18_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18_inv" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_18_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_18_inv" />
-            <field name="tax_dest_id" ref="re_pymes_buy_4" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_21_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_21_inv" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_21_inv" />
-        </record>
-
-        <record id="fptt_pymes_recargo_buy_21_2_inv" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_recargo"  />
-            <field name="tax_src_id" ref="iva_pymes_sop_21_inv" />
-            <field name="tax_dest_id" ref="re_pymes_buy_52" />
-        </record>
-
-    <!-- Extracomunitarios fiscal.position.account.template-->
-
-        <record id="fpat_pymes_extra_acc_1" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="account_src_id" ref="pgc_pymes_7000" />
-            <field name="account_dest_id" ref="pgc_pymes_7002" />
-        </record>
-
-        <record id="fpat_pymes_extra_acc_2" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="account_src_id" ref="pgc_pymes_7010" />
-            <field name="account_dest_id" ref="pgc_pymes_7012" />
-        </record>
-
-        <record id="fpat_pymes_extra_acc_3" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="account_src_id" ref="pgc_pymes_7020" />
-            <field name="account_dest_id" ref="pgc_pymes_7022" />
-        </record>
-
-        <record id="fpat_pymes_extra_acc_4" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="account_src_id" ref="pgc_pymes_7030" />
-            <field name="account_dest_id" ref="pgc_pymes_7032" />
-        </record>
-
-        <record id="fpat_pymes_extra_acc_5" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="account_src_id" ref="pgc_pymes_7040" />
-            <field name="account_dest_id" ref="pgc_pymes_7042" />
-        </record>
-
-        <record id="fpat_pymes_extra_acc_6" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_extra"  />
-            <field name="account_src_id" ref="pgc_pymes_7050" />
-            <field name="account_dest_id" ref="pgc_pymes_7052" />
-        </record>
-
-    <!-- Intracomunitarios fiscal.position.account.template-->
-
-        <record id="fpat_pymes_intra_acc_1" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="account_src_id" ref="pgc_pymes_7000" />
-            <field name="account_dest_id" ref="pgc_pymes_7001" />
-        </record>
-
-        <record id="fpat_pymes_intra_acc_2" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="account_src_id" ref="pgc_pymes_7010" />
-            <field name="account_dest_id" ref="pgc_pymes_7011" />
-        </record>
-
-        <record id="fpat_pymes_intra_acc_3" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="account_src_id" ref="pgc_pymes_7020" />
-            <field name="account_dest_id" ref="pgc_pymes_7021" />
-        </record>
-
-        <record id="fpat_pymes_intra_acc_4" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="account_src_id" ref="pgc_pymes_7030" />
-            <field name="account_dest_id" ref="pgc_pymes_7031" />
-        </record>
-
-        <record id="fpat_pymes_intra_acc_5" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="account_src_id" ref="pgc_pymes_7040" />
-            <field name="account_dest_id" ref="pgc_pymes_7041" />
-        </record>
-
-        <record id="fpat_pymes_intra_acc_6" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fp_pymes_intra"  />
-            <field name="account_src_id" ref="pgc_pymes_7050" />
-            <field name="account_dest_id" ref="pgc_pymes_7051" />
-        </record>
-
-    <!-- Retenciones IRPF 21% fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_irpf21sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf21sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf21sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf21sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf21sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf21sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf21sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf21sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf21sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf21sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf21_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf21_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf21_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf21_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf21_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf21_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf21_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf21_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf21_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf21_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_21" />
-        </record>
-
-        <!-- Retenciones IRPF 20% fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_irpf20sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
-        </record>
-
-         <record id="fptt_pymes_irpf20sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_20" />
-        </record>
-
-    <!-- Retenciones IRPF 19% fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_irpf19sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
-        </record>
-
-         <record id="fptt_pymes_irpf19sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_19" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_19" />
-        </record>
-
-         <record id="fptt_pymes_irpf19_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_19" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_19" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_19" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_19" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_19" />
-        </record>
-
-    <!-- Retenciones IRPF 18% fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_irpf18sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
-        </record>
-
-         <record id="fptt_pymes_irpf18_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_8_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_18" />
-        </record>
-
-    <!-- Retenciones IRPF 15% fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_irpf15sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_15" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_15" />
-        </record>
-
-    <!-- Retenciones IRPF 9% fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_irpf9sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf9sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
-        </record>
-
-        <record id="fptt_pymes_irpf9sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf9sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
-        </record>
-
-        <record id="fptt_pymes_irpf9sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf9sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
-        </record>
-
-        <record id="fptt_pymes_irpf9sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf9sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
-        </record>
-
-        <record id="fptt_pymes_irpf9sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf9sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
-        </record>
-
-        <record id="fptt_pymes_irpf9_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf9_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_9" />
-        </record>
-
-        <record id="fptt_pymes_irpf9_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf9_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_9" />
-        </record>
-
-         <record id="fptt_pymes_irpf9_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf9_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_9" />
-        </record>
-
-        <record id="fptt_pymes_irpf9_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf9_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_9" />
-        </record>
-
-        <record id="fptt_pymes_irpf9_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf9_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_9" />
-        </record>
-
-    <!-- Retenciones IRPF 7% fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_irpf7sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_7" />
-        </record>
-
-         <record id="fptt_pymes_irpf7_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_7" />
-        </record>
-
-
-        <record id="fptt_pymes_irpf7_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_7" />
-        </record>
-
-    <!-- Retenciones IRPF 2% fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_irpf2sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_2" />
-        </record>
-
-    <!-- Retenciones IRPF 1% fiscal.position.tax.template-->
-
-        <record id="fptt_pymes_irpf1sale_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_21" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_21_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_21" />
-            <field name="tax_dest_id" ref="irpf_pymes_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_18" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_18" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_18_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_18" />
-            <field name="tax_dest_id" ref="irpf_pymes_1" />
-        </record>
-
-         <record id="fptt_pymes_irpf1_16" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_16" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_16_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_16" />
-            <field name="tax_dest_id" ref="irpf_pymes_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_10" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_10" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_10_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_10" />
-            <field name="tax_dest_id" ref="irpf_pymes_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_8" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_8" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_8_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_8" />
-            <field name="tax_dest_id" ref="irpf_pymes_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_7" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_7_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_7" />
-            <field name="tax_dest_id" ref="irpf_pymes_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_4" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_4" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_4_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_4" />
-            <field name="tax_dest_id" ref="irpf_pymes_1" />
-        </record>
-
-        <record id="fptt_pymes_irpf21sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf21sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf20sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_20" />
-        </record> 
-
-        <record id="fptt_pymes_irpf19sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf19sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_19" />
-        </record>        
-
-        <record id="fptt_pymes_irpf18sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf18sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18"/>
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_18" />
-        </record>        
-
-        <record id="fptt_pymes_irpf15sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf15sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_15" />
-        </record>        
-
-        <record id="fptt_pymes_irpf9sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />            
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf9sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_9" />
-        </record>
-        
-        <record id="fptt_pymes_irpf7sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />            
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf7sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_7" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />            
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf2sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_2" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_ex" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_rep_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf1sale_ex_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_rep_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_sale_1" />
-        </record>
-        
-        <!-- IVA SOPORTADO -->
-        
-        <record id="fptt_pymes_irpf21_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21"/>
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf21_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf21"/>
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_21" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20"/>
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf20_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf20"/>
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_20" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19"/>
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf19_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf19"/>
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_19" />
-        </record>
-        
-        <record id="fptt_pymes_irpf18_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf18_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf18" />
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_18" />
-        </record>
-        
-        <record id="fptt_pymes_irpf15_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15" />
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf15_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf15"/>
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_15" />
-        </record>
-        
-        <record id="fptt_pymes_irpf9_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf9_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf9" />
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_9" />
-        </record>        
-
-        <record id="fptt_pymes_irpf7_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf7_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf7" />
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_7" />
-        </record>        
-
-        <record id="fptt_pymes_irpf2_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf2_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf2" />
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_2" />
-        </record>
-        
-        <record id="fptt_pymes_irpf1_0" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="iva_pymes_sop_ex" />
-        </record>
-
-        <record id="fptt_pymes_irpf1_0_2" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fp_pymes_irpf1" />
-            <field name="tax_src_id" ref="iva_pymes_sop_ex" />
-            <field name="tax_dest_id" ref="irpf_pymes_1" />
-        </record> 
-    </data>
-</openerp>
diff --git a/addons/l10n_es/i18n/ar.po b/addons/l10n_es/i18n/ar.po
index f01e7ce5502..61101baedf7 100644
--- a/addons/l10n_es/i18n/ar.po
+++ b/addons/l10n_es/i18n/ar.po
@@ -7,77 +7,47 @@ msgid ""
 msgstr ""
 "Project-Id-Version: openobject-addons\n"
 "Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2012-01-17 10:53+0000\n"
-"Last-Translator: FULL NAME <EMAIL@ADDRESS>\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:40+0000\n"
+"Last-Translator: Pedro Manuel Baeza <pedro.baeza@gmail.com>\n"
 "Language-Team: Arabic <ar@li.org>\n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:30+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr "عرض"
diff --git a/addons/l10n_es/i18n/ca.po b/addons/l10n_es/i18n/ca.po
index 59fb8eb8c26..b99e8077ee6 100644
--- a/addons/l10n_es/i18n/ca.po
+++ b/addons/l10n_es/i18n/ca.po
@@ -4,83 +4,55 @@
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: OpenERP Server 5.0.6\n"
-"Report-Msgid-Bugs-To: support@openerp.com\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2010-11-15 12:17+0000\n"
-"Last-Translator: Jordi Esteve (www.zikzakmedia.com) "
-"<jesteve@zikzakmedia.com>\n"
+"Project-Id-Version: OpenERP Server 7.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2013-10-10 16:17+0000\n"
+"Last-Translator: <>\n"
 "Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:30+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
 
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
+#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
+#~ msgstr "Pla comptable espanyol (PGCE 2008)"
 
 #~ msgid ""
 #~ "Spanish Charts of Accounts (PGCE 2008)\n"
@@ -106,6 +78,3 @@ msgstr ""
 #~ "\n"
 #~ "Nota: Hauríeu d'instal·lar el mòdul l10n_ES_account_balance_report\n"
 #~ "per a reports de comptes anuals (balanç, perdudes i guanys).\n"
-
-#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
-#~ msgstr "Pla comptable espanyol (PGCE 2008)"
diff --git a/addons/l10n_es/i18n/da.po b/addons/l10n_es/i18n/da.po
index 83f32409462..b1b2bfcc5a5 100644
--- a/addons/l10n_es/i18n/da.po
+++ b/addons/l10n_es/i18n/da.po
@@ -7,77 +7,47 @@ msgid ""
 msgstr ""
 "Project-Id-Version: openobject-addons\n"
 "Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2012-01-27 09:00+0000\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:40+0000\n"
 "Last-Translator: FULL NAME <EMAIL@ADDRESS>\n"
 "Language-Team: Danish <da@li.org>\n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:30+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
diff --git a/addons/l10n_es/i18n/de.po b/addons/l10n_es/i18n/de.po
index 69f9c9a0dd7..47b9d328688 100644
--- a/addons/l10n_es/i18n/de.po
+++ b/addons/l10n_es/i18n/de.po
@@ -1,112 +1,52 @@
-# German translation for openobject-addons
-# Copyright (c) 2011 Rosetta Contributors and Canonical Ltd 2011
-# This file is distributed under the same license as the openobject-addons package.
-# FIRST AUTHOR <EMAIL@ADDRESS>, 2011.
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_es
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: openobject-addons\n"
-"Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2011-01-12 20:18+0000\n"
-"Last-Translator: FULL NAME <EMAIL@ADDRESS>\n"
-"Language-Team: German <de@li.org>\n"
+"Project-Id-Version: OpenERP Server 7.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2013-10-10 16:17+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:30+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
-
-#~ msgid ""
-#~ "Spanish Charts of Accounts (PGCE 2008)\n"
-#~ "\n"
-#~ "* Defines the following chart of account templates:\n"
-#~ "        * Spanish General Chart of Accounts 2008.\n"
-#~ "        * Spanish General Chart of Accounts 2008 for small and medium "
-#~ "companies.\n"
-#~ "* Defines templates for sale and purchase VAT.\n"
-#~ "* Defines tax code templates.\n"
-#~ "\n"
-#~ "Note: You should install the l10n_ES_account_balance_report module\n"
-#~ "for yearly account reporting (balance, profit & losses).\n"
-#~ msgstr ""
-#~ "Spanischer Kontenrahmen (PGCE 2008)\n"
-#~ "\n"
-#~ "* Stellt die folgenden Kontenrahmen bereit:\n"
-#~ "        * Allgemeiner spanischer Kontenrahmen 2008\n"
-#~ "        * Allgemeiner spanischer Kontenrahmen 2008 für kleine und "
-#~ "mittelständische Unternehmen.\n"
-#~ "* Definiert Vorlagen für die Umsatzsteuer für Verkauf und Einkauf\n"
-#~ "* Definiert Vorlagen für Steuersätze\n"
-#~ "\n"
-#~ "Hinweis: Für jährliche Berichte zur Buchhaltung (Bilanz, Überschüsse & "
-#~ "Verluste) sollten Sie das Modul l10n_ES_account_balance_report "
-#~ "installieren.\n"
-
-#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
-#~ msgstr "Spanischer Kontenrahmen (PGCE 2008)"
diff --git a/addons/l10n_es/i18n/es.po b/addons/l10n_es/i18n/es.po
index 0716d5c5702..3d1451ca3bf 100644
--- a/addons/l10n_es/i18n/es.po
+++ b/addons/l10n_es/i18n/es.po
@@ -6,81 +6,51 @@ msgid ""
 msgstr ""
 "Project-Id-Version: OpenERP Server 5.0.6\n"
 "Report-Msgid-Bugs-To: support@openerp.com\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2010-12-28 07:52+0000\n"
-"Last-Translator: Borja López Soilán (NeoPolus) <borjalopezsoilan@gmail.com>\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:43+0000\n"
+"Last-Translator: Pedro Manuel Baeza <pedro.baeza@gmail.com>\n"
 "Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:31+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr "Inmovilizado"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr "Existencias"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr "Terceros - A pagar"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr "Ingresos patrimonio neto"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr "Gastos patrimonio neto"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr "Financieras"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr "Impuestos"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr "Ingresos"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr "Terceros - A cobrar"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr "Capital"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
-msgstr "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
+msgstr "Existencias"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr "Financieras"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr "Gastos patrimonio neto"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr "Ingresos patrimonio neto"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr "Inmovilizado"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr "Terceros"
 
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr "Vista"
-
 #~ msgid "Spanish Charts of Accounts (PGCE 2008)"
 #~ msgstr "Plan Contable Español (PGCE 2008)"
 
diff --git a/addons/l10n_es/i18n/es_CR.po b/addons/l10n_es/i18n/es_CR.po
index f2a954674c8..de1aee961fe 100644
--- a/addons/l10n_es/i18n/es_CR.po
+++ b/addons/l10n_es/i18n/es_CR.po
@@ -1,111 +1,53 @@
-# Translation of OpenERP Server.
-# This file contains the translation of the following modules:
-# 	* l10n_es
+# Spanish (Costa Rica) translation for openobject-addons
+# Copyright (c) 2012 Rosetta Contributors and Canonical Ltd 2012
+# This file is distributed under the same license as the openobject-addons package.
+# FIRST AUTHOR <EMAIL@ADDRESS>, 2012.
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: OpenERP Server 5.0.6\n"
-"Report-Msgid-Bugs-To: \n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2012-02-17 17:44+0000\n"
-"Last-Translator: Freddy Gonzalez <freddy.gonzalez.contreras@gmail.com>\n"
-"Language-Team: \n"
+"Project-Id-Version: openobject-addons\n"
+"Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:43+0000\n"
+"Last-Translator: Pedro Manuel Baeza <pedro.baeza@gmail.com>\n"
+"Language-Team: Spanish (Costa Rica) <es_CR@li.org>\n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:31+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
-"Language: \n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr "Inmobilizado"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr "Existencias"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr "Terceros - A Pagar"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr "Ingresos patrimonio neto"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr "Gastos patrimonio neto"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr "Financieras"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr "Impuestos"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr "Ingresos"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr "Terceros - A Cobrar"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr "Capital"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
-msgstr "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
+msgstr "Existencias"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr "Financieras"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr "Gastos patrimonio neto"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr "Ingresos patrimonio neto"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr "Terceros"
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr "Vista"
-
-#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
-#~ msgstr "Plan Contable Español (PGCE 2008)"
-
-#~ msgid ""
-#~ "Spanish Charts of Accounts (PGCE 2008)\n"
-#~ "\n"
-#~ "* Defines the following chart of account templates:\n"
-#~ "        * Spanish General Chart of Accounts 2008.\n"
-#~ "        * Spanish General Chart of Accounts 2008 for small and medium "
-#~ "companies.\n"
-#~ "* Defines templates for sale and purchase VAT.\n"
-#~ "* Defines tax code templates.\n"
-#~ "\n"
-#~ "Note: You should install the l10n_ES_account_balance_report module\n"
-#~ "for yearly account reporting (balance, profit & losses).\n"
-#~ msgstr ""
-#~ "Plan General Contable Español (PGCE 2008)\n"
-#~ "\n"
-#~ "* Define las siguientes plantillas de planes de cuentas:\n"
-#~ "        * Plan General Contable Español 2008.\n"
-#~ "        * Plan General Contable Español 2008 para pequeñas y medianas "
-#~ "empresas (PYMES).\n"
-#~ "* Define plantillas de impuestos de ventas y compras.\n"
-#~ "* Define plantillas de códigos de impuesto.\n"
-#~ "\n"
-#~ "Note: Debería instalar el módulo l10n_ES_account_balance_report\n"
-#~ "para reportes de cuentas anuales (balance, perdidas y ganancias).\n"
diff --git a/addons/l10n_es/i18n/es_MX.po b/addons/l10n_es/i18n/es_MX.po
index f7a78849b28..bc57e12a8d5 100644
--- a/addons/l10n_es/i18n/es_MX.po
+++ b/addons/l10n_es/i18n/es_MX.po
@@ -6,44 +6,75 @@ msgid ""
 msgstr ""
 "Project-Id-Version: OpenERP Server 5.0.6\n"
 "Report-Msgid-Bugs-To: support@openerp.com\n"
-"POT-Creation-Date: 2011-01-11 11:15+0000\n"
-"PO-Revision-Date: 2010-12-28 07:52+0000\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:42+0000\n"
 "Last-Translator: Borja López Soilán (NeoPolus) <borjalopezsoilan@gmail.com>\n"
 "Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2011-09-05 05:58+0000\n"
-"X-Generator: Launchpad (build 13830)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:ir.module.module,shortdesc:l10n_es.module_meta_information
-msgid "Spanish Charts of Accounts (PGCE 2008)"
-msgstr "Plan Contable Español (PGCE 2008)"
-
-#. module: l10n_es
-#: model:ir.module.module,description:l10n_es.module_meta_information
-msgid ""
-"Spanish Charts of Accounts (PGCE 2008)\n"
-"\n"
-"* Defines the following chart of account templates:\n"
-"        * Spanish General Chart of Accounts 2008.\n"
-"        * Spanish General Chart of Accounts 2008 for small and medium "
-"companies.\n"
-"* Defines templates for sale and purchase VAT.\n"
-"* Defines tax code templates.\n"
-"\n"
-"Note: You should install the l10n_ES_account_balance_report module\n"
-"for yearly account reporting (balance, profit & losses).\n"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
-"Plan General Contable Español (PGCE 2008)\n"
-"\n"
-"* Define las siguientes plantillas de planes de cuentas:\n"
-"        * Plan General Contable Español 2008.\n"
-"        * Plan General Contable Español 2008 para pequeñas y medianas "
-"empresas (PYMES).\n"
-"* Define plantillas de impuestos de ventas y compras.\n"
-"* Define plantillas de códigos de impuesto.\n"
-"\n"
-"Note: Debería instalar el módulo l10n_ES_account_balance_report\n"
-"para reportes de cuentas anuales (balance, perdidas y ganancias).\n"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
+msgid "Terceros"
+msgstr ""
+
+#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
+#~ msgstr "Plan Contable Español (PGCE 2008)"
+
+#~ msgid ""
+#~ "Spanish Charts of Accounts (PGCE 2008)\n"
+#~ "\n"
+#~ "* Defines the following chart of account templates:\n"
+#~ "        * Spanish General Chart of Accounts 2008.\n"
+#~ "        * Spanish General Chart of Accounts 2008 for small and medium "
+#~ "companies.\n"
+#~ "* Defines templates for sale and purchase VAT.\n"
+#~ "* Defines tax code templates.\n"
+#~ "\n"
+#~ "Note: You should install the l10n_ES_account_balance_report module\n"
+#~ "for yearly account reporting (balance, profit & losses).\n"
+#~ msgstr ""
+#~ "Plan General Contable Español (PGCE 2008)\n"
+#~ "\n"
+#~ "* Define las siguientes plantillas de planes de cuentas:\n"
+#~ "        * Plan General Contable Español 2008.\n"
+#~ "        * Plan General Contable Español 2008 para pequeñas y medianas "
+#~ "empresas (PYMES).\n"
+#~ "* Define plantillas de impuestos de ventas y compras.\n"
+#~ "* Define plantillas de códigos de impuesto.\n"
+#~ "\n"
+#~ "Note: Debería instalar el módulo l10n_ES_account_balance_report\n"
+#~ "para reportes de cuentas anuales (balance, perdidas y ganancias).\n"
diff --git a/addons/l10n_es/i18n/es_PY.po b/addons/l10n_es/i18n/es_PY.po
index 1ca35e9affe..0ec52de00ad 100644
--- a/addons/l10n_es/i18n/es_PY.po
+++ b/addons/l10n_es/i18n/es_PY.po
@@ -1,86 +1,58 @@
-# Spanish (Paraguay) translation for openobject-addons
-# Copyright (c) 2011 Rosetta Contributors and Canonical Ltd 2011
-# This file is distributed under the same license as the openobject-addons package.
-# FIRST AUTHOR <EMAIL@ADDRESS>, 2011.
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_es
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: openobject-addons\n"
-"Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2011-03-21 16:21+0000\n"
-"Last-Translator: FULL NAME <EMAIL@ADDRESS>\n"
-"Language-Team: Spanish (Paraguay) <es_PY@li.org>\n"
+"Project-Id-Version: OpenERP Server 7.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2013-10-10 16:25+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:31+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
 
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
+#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
+#~ msgstr "Plan Contable Español (PGCE 2008)"
 
 #~ msgid ""
 #~ "Spanish Charts of Accounts (PGCE 2008)\n"
@@ -106,6 +78,3 @@ msgstr ""
 #~ "\n"
 #~ "Note: Debería instalar el módulo l10n_ES_account_balance_report\n"
 #~ "para reportes de cuentas anuales (balance, perdidas y ganancias).\n"
-
-#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
-#~ msgstr "Plan Contable Español (PGCE 2008)"
diff --git a/addons/l10n_es/i18n/es_VE.po b/addons/l10n_es/i18n/es_VE.po
index f7a78849b28..75dacf43ce8 100644
--- a/addons/l10n_es/i18n/es_VE.po
+++ b/addons/l10n_es/i18n/es_VE.po
@@ -6,44 +6,75 @@ msgid ""
 msgstr ""
 "Project-Id-Version: OpenERP Server 5.0.6\n"
 "Report-Msgid-Bugs-To: support@openerp.com\n"
-"POT-Creation-Date: 2011-01-11 11:15+0000\n"
-"PO-Revision-Date: 2010-12-28 07:52+0000\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:38+0000\n"
 "Last-Translator: Borja López Soilán (NeoPolus) <borjalopezsoilan@gmail.com>\n"
 "Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2011-09-05 05:58+0000\n"
-"X-Generator: Launchpad (build 13830)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:ir.module.module,shortdesc:l10n_es.module_meta_information
-msgid "Spanish Charts of Accounts (PGCE 2008)"
-msgstr "Plan Contable Español (PGCE 2008)"
-
-#. module: l10n_es
-#: model:ir.module.module,description:l10n_es.module_meta_information
-msgid ""
-"Spanish Charts of Accounts (PGCE 2008)\n"
-"\n"
-"* Defines the following chart of account templates:\n"
-"        * Spanish General Chart of Accounts 2008.\n"
-"        * Spanish General Chart of Accounts 2008 for small and medium "
-"companies.\n"
-"* Defines templates for sale and purchase VAT.\n"
-"* Defines tax code templates.\n"
-"\n"
-"Note: You should install the l10n_ES_account_balance_report module\n"
-"for yearly account reporting (balance, profit & losses).\n"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
-"Plan General Contable Español (PGCE 2008)\n"
-"\n"
-"* Define las siguientes plantillas de planes de cuentas:\n"
-"        * Plan General Contable Español 2008.\n"
-"        * Plan General Contable Español 2008 para pequeñas y medianas "
-"empresas (PYMES).\n"
-"* Define plantillas de impuestos de ventas y compras.\n"
-"* Define plantillas de códigos de impuesto.\n"
-"\n"
-"Note: Debería instalar el módulo l10n_ES_account_balance_report\n"
-"para reportes de cuentas anuales (balance, perdidas y ganancias).\n"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
+msgid "Terceros"
+msgstr ""
+
+#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
+#~ msgstr "Plan Contable Español (PGCE 2008)"
+
+#~ msgid ""
+#~ "Spanish Charts of Accounts (PGCE 2008)\n"
+#~ "\n"
+#~ "* Defines the following chart of account templates:\n"
+#~ "        * Spanish General Chart of Accounts 2008.\n"
+#~ "        * Spanish General Chart of Accounts 2008 for small and medium "
+#~ "companies.\n"
+#~ "* Defines templates for sale and purchase VAT.\n"
+#~ "* Defines tax code templates.\n"
+#~ "\n"
+#~ "Note: You should install the l10n_ES_account_balance_report module\n"
+#~ "for yearly account reporting (balance, profit & losses).\n"
+#~ msgstr ""
+#~ "Plan General Contable Español (PGCE 2008)\n"
+#~ "\n"
+#~ "* Define las siguientes plantillas de planes de cuentas:\n"
+#~ "        * Plan General Contable Español 2008.\n"
+#~ "        * Plan General Contable Español 2008 para pequeñas y medianas "
+#~ "empresas (PYMES).\n"
+#~ "* Define plantillas de impuestos de ventas y compras.\n"
+#~ "* Define plantillas de códigos de impuesto.\n"
+#~ "\n"
+#~ "Note: Debería instalar el módulo l10n_ES_account_balance_report\n"
+#~ "para reportes de cuentas anuales (balance, perdidas y ganancias).\n"
diff --git a/addons/l10n_es/i18n/fr.po b/addons/l10n_es/i18n/fr.po
index 5e41d26be4b..130196b69fa 100644
--- a/addons/l10n_es/i18n/fr.po
+++ b/addons/l10n_es/i18n/fr.po
@@ -1,88 +1,56 @@
-# French translation for openobject-addons
-# Copyright (c) 2011 Rosetta Contributors and Canonical Ltd 2011
-# This file is distributed under the same license as the openobject-addons package.
-# FIRST AUTHOR <EMAIL@ADDRESS>, 2011.
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_es
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: openobject-addons\n"
-"Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2011-01-14 00:16+0000\n"
-"Last-Translator: Maxime Chambreuil (http://www.savoirfairelinux.com) "
-"<maxime.chambreuil@savoirfairelinux.com>\n"
-"Language-Team: French <fr@li.org>\n"
+"Project-Id-Version: OpenERP Server 7.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2013-10-10 16:29+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:30+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
 
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
-
 #~ msgid "Spanish Charts of Accounts (PGCE 2008)"
 #~ msgstr "Plan comptable espagnol (PGCE 2008)"
 
diff --git a/addons/l10n_es/i18n/gl.po b/addons/l10n_es/i18n/gl.po
index 18cfd1e82b4..de3f85eb3ca 100644
--- a/addons/l10n_es/i18n/gl.po
+++ b/addons/l10n_es/i18n/gl.po
@@ -1,86 +1,58 @@
-# Galician translation for openobject-addons
-# Copyright (c) 2011 Rosetta Contributors and Canonical Ltd 2011
-# This file is distributed under the same license as the openobject-addons package.
-# FIRST AUTHOR <EMAIL@ADDRESS>, 2011.
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_es
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: openobject-addons\n"
-"Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2011-02-14 11:06+0000\n"
-"Last-Translator: FULL NAME <EMAIL@ADDRESS>\n"
-"Language-Team: Galician <gl@li.org>\n"
+"Project-Id-Version: OpenERP Server 7.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2013-10-10 16:29+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:30+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
 
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
+#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
+#~ msgstr "Plan Contable Español (PGCE 2008)"
 
 #~ msgid ""
 #~ "Spanish Charts of Accounts (PGCE 2008)\n"
@@ -105,6 +77,3 @@ msgstr ""
 #~ "\n"
 #~ "Nota: Debería instalá-lo módulo \"l10n_ES_account_balance_report\"\n"
 #~ "para os informes financieros anuales (balance, pérdidas e ganancias).\n"
-
-#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
-#~ msgstr "Plan Contable Español (PGCE 2008)"
diff --git a/addons/l10n_es/i18n/hu.po b/addons/l10n_es/i18n/hu.po
index 88ad69a680d..3b2c56cd0a1 100644
--- a/addons/l10n_es/i18n/hu.po
+++ b/addons/l10n_es/i18n/hu.po
@@ -1,83 +1,52 @@
-# Hungarian translation for openobject-addons
-# Copyright (c) 2011 Rosetta Contributors and Canonical Ltd 2011
-# This file is distributed under the same license as the openobject-addons package.
-# FIRST AUTHOR <EMAIL@ADDRESS>, 2011.
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_es
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: openobject-addons\n"
-"Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2011-01-10 10:43+0000\n"
-"Last-Translator: FULL NAME <EMAIL@ADDRESS>\n"
-"Language-Team: Hungarian <hu@li.org>\n"
+"Project-Id-Version: OpenERP Server 7.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2013-10-10 16:38+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:30+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
diff --git a/addons/l10n_es/i18n/it.po b/addons/l10n_es/i18n/it.po
index a0dea640559..a8b90c046b1 100644
--- a/addons/l10n_es/i18n/it.po
+++ b/addons/l10n_es/i18n/it.po
@@ -1,86 +1,55 @@
-# Italian translation for openobject-addons
-# Copyright (c) 2011 Rosetta Contributors and Canonical Ltd 2011
-# This file is distributed under the same license as the openobject-addons package.
-# FIRST AUTHOR <EMAIL@ADDRESS>, 2011.
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_es
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: openobject-addons\n"
-"Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2011-01-13 22:58+0000\n"
-"Last-Translator: Nicola Riolini - Micronaet <Unknown>\n"
-"Language-Team: Italian <it@li.org>\n"
+"Project-Id-Version: OpenERP Server 7.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2013-10-10 16:39+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:31+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
 
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
-
 #~ msgid "Spanish Charts of Accounts (PGCE 2008)"
 #~ msgstr "Piano dei conti della Spagna (PGCE 2008)"
diff --git a/addons/l10n_es/i18n/l10n_es.pot b/addons/l10n_es/i18n/l10n_es.pot
index eb651433e9e..b730232ce1e 100644
--- a/addons/l10n_es/i18n/l10n_es.pot
+++ b/addons/l10n_es/i18n/l10n_es.pot
@@ -4,10 +4,10 @@
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: OpenERP Server 7.0alpha\n"
+"Project-Id-Version: OpenERP Server 7.0\n"
 "Report-Msgid-Bugs-To: \n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2012-11-24 02:53+0000\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:03+0000\n"
 "Last-Translator: <>\n"
 "Language-Team: \n"
 "MIME-Version: 1.0\n"
@@ -16,67 +16,37 @@ msgstr ""
 "Plural-Forms: \n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
 
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
-
diff --git a/addons/l10n_es/i18n/nl.po b/addons/l10n_es/i18n/nl.po
new file mode 100644
index 00000000000..285b8e96acb
--- /dev/null
+++ b/addons/l10n_es/i18n/nl.po
@@ -0,0 +1,53 @@
+# Dutch translation for openobject-addons
+# Copyright (c) 2013 Rosetta Contributors and Canonical Ltd 2013
+# This file is distributed under the same license as the openobject-addons package.
+# FIRST AUTHOR <EMAIL@ADDRESS>, 2013.
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: openobject-addons\n"
+"Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:43+0000\n"
+"Last-Translator: Jan Jurkus (GCE CAD-Service) <ict@gcecad-service.nl>\n"
+"Language-Team: Dutch <nl@li.org>\n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: 8bit\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
+msgstr "Kapitaal"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
+msgid "Terceros"
+msgstr ""
diff --git a/addons/l10n_es/i18n/oc.po b/addons/l10n_es/i18n/oc.po
index 25b228f45e1..e07ee337716 100644
--- a/addons/l10n_es/i18n/oc.po
+++ b/addons/l10n_es/i18n/oc.po
@@ -1,86 +1,53 @@
 # Occitan (post 1500) translation for openobject-addons
-# Copyright (c) 2011 Rosetta Contributors and Canonical Ltd 2011
+# Copyright (c) 2012 Rosetta Contributors and Canonical Ltd 2012
 # This file is distributed under the same license as the openobject-addons package.
-# FIRST AUTHOR <EMAIL@ADDRESS>, 2011.
+# FIRST AUTHOR <EMAIL@ADDRESS>, 2012.
 #
 msgid ""
 msgstr ""
 "Project-Id-Version: openobject-addons\n"
 "Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2011-11-20 09:22+0000\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:39+0000\n"
 "Last-Translator: FULL NAME <EMAIL@ADDRESS>\n"
 "Language-Team: Occitan (post 1500) <oc@li.org>\n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:31+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
-
-#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
-#~ msgstr "Plan comptable espanhòl (PGCE 2008)"
diff --git a/addons/l10n_es/i18n/pt.po b/addons/l10n_es/i18n/pt.po
index 10e8534ad59..1d2476f862e 100644
--- a/addons/l10n_es/i18n/pt.po
+++ b/addons/l10n_es/i18n/pt.po
@@ -1,86 +1,55 @@
-# Portuguese translation for openobject-addons
-# Copyright (c) 2010 Rosetta Contributors and Canonical Ltd 2010
-# This file is distributed under the same license as the openobject-addons package.
-# FIRST AUTHOR <EMAIL@ADDRESS>, 2010.
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_es
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: openobject-addons\n"
-"Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2010-12-20 20:33+0000\n"
-"Last-Translator: Rui Franco (multibase.pt) <Unknown>\n"
-"Language-Team: Portuguese <pt@li.org>\n"
+"Project-Id-Version: OpenERP Server 7.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2013-10-10 16:39+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:31+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
 
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
-
 #~ msgid "Spanish Charts of Accounts (PGCE 2008)"
 #~ msgstr "Esquema de contas espanhol (PGCE 2008)"
diff --git a/addons/l10n_es/i18n/pt_BR.po b/addons/l10n_es/i18n/pt_BR.po
index 1171d2ae19c..8df26024ffe 100644
--- a/addons/l10n_es/i18n/pt_BR.po
+++ b/addons/l10n_es/i18n/pt_BR.po
@@ -7,80 +7,54 @@ msgid ""
 msgstr ""
 "Project-Id-Version: openobject-addons\n"
 "Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2011-03-09 22:32+0000\n"
-"Last-Translator: Emerson <Unknown>\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:40+0000\n"
+"Last-Translator: Fábio Martinelli - http://zupy.com.br "
+"<webmaster@zupy.com.br>\n"
 "Language-Team: Brazilian Portuguese <pt_BR@li.org>\n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:31+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
+msgstr "Capital"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
+msgstr "Estoques"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr "Financeiras"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr "Despesas Líquidas"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr "Resultado de equivalência patrimonial"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
-msgstr ""
+msgstr "Terceiros"
 
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
+#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
+#~ msgstr "Spanish Charts of Accounts (PGCE 2008)"
 
 #~ msgid ""
 #~ "Spanish Charts of Accounts (PGCE 2008)\n"
@@ -106,6 +80,3 @@ msgstr ""
 #~ "\n"
 #~ "Note: You should install the l10n_ES_account_balance_report module\n"
 #~ "for yearly account reporting (balance, profit & losses).\n"
-
-#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
-#~ msgstr "Spanish Charts of Accounts (PGCE 2008)"
diff --git a/addons/l10n_es/i18n/sl.po b/addons/l10n_es/i18n/sl.po
new file mode 100644
index 00000000000..40fdf6984ac
--- /dev/null
+++ b/addons/l10n_es/i18n/sl.po
@@ -0,0 +1,53 @@
+# Slovenian translation for openobject-addons
+# Copyright (c) 2012 Rosetta Contributors and Canonical Ltd 2012
+# This file is distributed under the same license as the openobject-addons package.
+# FIRST AUTHOR <EMAIL@ADDRESS>, 2012.
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: openobject-addons\n"
+"Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:39+0000\n"
+"Last-Translator: Dušan Laznik (Mentis) <laznik@mentis.si>\n"
+"Language-Team: Slovenian <sl@li.org>\n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: 8bit\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
+msgstr "Capital"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
+msgstr "Existencias"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr "Financieras"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr "Gastos patrimonio neto"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr "Ingresos patrimonio neto"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
+msgid "Terceros"
+msgstr "Terceros"
diff --git a/addons/l10n_es/i18n/sr@latin.po b/addons/l10n_es/i18n/sr@latin.po
index 284cad42a10..7f25ce965bd 100644
--- a/addons/l10n_es/i18n/sr@latin.po
+++ b/addons/l10n_es/i18n/sr@latin.po
@@ -1,110 +1,52 @@
-# Serbian latin translation for openobject-addons
-# Copyright (c) 2010 Rosetta Contributors and Canonical Ltd 2010
-# This file is distributed under the same license as the openobject-addons package.
-# FIRST AUTHOR <EMAIL@ADDRESS>, 2010.
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_es
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: openobject-addons\n"
-"Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2011-10-13 15:18+0000\n"
-"Last-Translator: Milan Milosevic <Unknown>\n"
-"Language-Team: Serbian latin <sr@latin@li.org>\n"
+"Project-Id-Version: OpenERP Server 7.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2013-10-10 16:40+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:31+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr ""
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
 msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
-
-#~ msgid ""
-#~ "Spanish Charts of Accounts (PGCE 2008)\n"
-#~ "\n"
-#~ "* Defines the following chart of account templates:\n"
-#~ "        * Spanish General Chart of Accounts 2008.\n"
-#~ "        * Spanish General Chart of Accounts 2008 for small and medium "
-#~ "companies.\n"
-#~ "* Defines templates for sale and purchase VAT.\n"
-#~ "* Defines tax code templates.\n"
-#~ "\n"
-#~ "Note: You should install the l10n_ES_account_balance_report module\n"
-#~ "for yearly account reporting (balance, profit & losses).\n"
-#~ msgstr ""
-#~ "Računske tabele za Španiju (PGCE 2008)\n"
-#~ "\n"
-#~ "*Definiše sledeće modele za računske tabele:\n"
-#~ "        *Opšte računske tabele za Španiju 2008.\n"
-#~ "        *OPšte računske tabele za Španiju za mala i srednja preduzeća.\n"
-#~ "*Definiše modele za prodaju i nabavku VAT-a.\n"
-#~ "*Definiše model za takseni kod.\n"
-#~ "\n"
-#~ "Beleška: Trebalo bi da instalirate modul ''l10n_ES_account_balance_report''\n"
-#~ "za godišnje izveštaje o računu (balans, prihod i rashod).\n"
-
-#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
-#~ msgstr "Računske tabele za Španiju (PGCE 2008)"
diff --git a/addons/l10n_es/i18n/tr.po b/addons/l10n_es/i18n/tr.po
index 7a69ec2e581..7987b7c02e3 100644
--- a/addons/l10n_es/i18n/tr.po
+++ b/addons/l10n_es/i18n/tr.po
@@ -1,86 +1,53 @@
 # Turkish translation for openobject-addons
-# Copyright (c) 2011 Rosetta Contributors and Canonical Ltd 2011
+# Copyright (c) 2012 Rosetta Contributors and Canonical Ltd 2012
 # This file is distributed under the same license as the openobject-addons package.
-# FIRST AUTHOR <EMAIL@ADDRESS>, 2011.
+# FIRST AUTHOR <EMAIL@ADDRESS>, 2012.
 #
 msgid ""
 msgstr ""
 "Project-Id-Version: openobject-addons\n"
 "Report-Msgid-Bugs-To: FULL NAME <EMAIL@ADDRESS>\n"
-"POT-Creation-Date: 2012-11-24 02:53+0000\n"
-"PO-Revision-Date: 2011-06-08 10:18+0000\n"
-"Last-Translator: FULL NAME <EMAIL@ADDRESS>\n"
+"POT-Creation-Date: 2014-05-29 22:03+0000\n"
+"PO-Revision-Date: 2014-05-29 22:43+0000\n"
+"Last-Translator: Pedro Manuel Baeza <pedro.baeza@gmail.com>\n"
 "Language-Team: Turkish <tr@li.org>\n"
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"X-Launchpad-Export-Date: 2012-11-25 06:31+0000\n"
-"X-Generator: Launchpad (build 16293)\n"
+"X-Launchpad-Export-Date: 2014-05-30 05:56+0000\n"
+"X-Generator: Launchpad (build 17023)\n"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.inmo
-msgid "Inmobilizado"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
-msgid "Existencias"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_pay
-msgid "Terceros - A Pagar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos_neto
-msgid "Ingresos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos_neto
-msgid "Gastos patrimonio neto"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
-msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.ingresos
-msgid "Ingresos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros_-_rec
-msgid "Terceros - A Cobrar"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.capital
+#: model:account.account.type,name:l10n_es.account_type_capital
 msgid "Capital"
+msgstr "Capital"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_stock
+msgid "Existencias"
+msgstr "Existencias"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_financieras
+msgid "Financieras"
+msgstr "Financieras"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_gastos_neto
+msgid "Gastos patrimonio neto"
+msgstr "Gastos patrimonio neto"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_ingresos_neto
+msgid "Ingresos patrimonio neto"
+msgstr "Ingresos patrimonio neto"
+
+#. module: l10n_es
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.gastos
-msgid "Gastos"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: model:account.account.type,name:l10n_es.account_type_terceros
 msgid "Terceros"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.view
-msgid "View"
-msgstr ""
-
-#~ msgid "Spanish Charts of Accounts (PGCE 2008)"
-#~ msgstr "İspanya Hesap tabloları (PGCE 2008)"
+msgstr "Terceros"
diff --git a/addons/l10n_es/images/config_chart_l10n_es.jpeg b/addons/l10n_es/images/config_chart_l10n_es.jpeg
new file mode 100644
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literal 0
HcmV?d00001

diff --git a/addons/l10n_es/l10n_es_wizard.xml b/addons/l10n_es/l10n_es_wizard.xml
index 52aaa88fdab..645074952cc 100644
--- a/addons/l10n_es/l10n_es_wizard.xml
+++ b/addons/l10n_es/l10n_es_wizard.xml
@@ -1,8 +1,9 @@
 <openerp>
     <data noupdate="1">
-        <record id="account.action_wizard_multi_chart_todo" model="ir.actions.todo">
+        <record id="account.action_wizard_multi_chart_todo"
+            model="ir.actions.todo">
             <field name="state">open</field>
         </record>
-
+        
     </data>
-</openerp>
+</openerp>
\ No newline at end of file
diff --git a/addons/l10n_es/tax_codes_common.xml b/addons/l10n_es/tax_codes_common.xml
new file mode 100644
index 00000000000..da07f44a178
--- /dev/null
+++ b/addons/l10n_es/tax_codes_common.xml
@@ -0,0 +1,775 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="0">
+
+        <!-- Plantilla de códigos de impuestos según fiscalidad española. 
+
+        Pedro M. Baeza (Serv. Tecnol. Avanzados) - pedro.baeza@serviciosbaeza.com (2013-05-19)
+        Refactorización general
+
+        Pedro M. Baeza (Serv. Tecnol. Avanzados) - pedro.baeza@serviciosbaeza.com (2014-03-20)
+        Eliminación IVAs obsoletos 7%, 8%, 16% y 18%
+        Eliminación IRPFs obsoletos 18% y 19%
+        Eliminación recargos de equivalencia obsoletos 1% y 4%
+
+        Pablo Cayuela (Aserti Global Solutions) - soporte@aserti.com (2014-04-01)
+        Añadidos códigos para el IVA agrario
+        Cambio en los nombres para reflejar que los antiguos códigos de
+        adquisiciones intracomunitarias de bienes incluyen también servicios
+
+        -->
+
+        <record id="vat_code_chart_root" model="account.tax.code.template">
+            <field name="name">Plan de impuestos español</field>
+        </record>
+
+        <!-- *********************************************** -->
+        <!--IVA DEVENGADO -->
+        <!-- *********************************************** -->
+
+        <!--Base imponible-->
+        <record id="iva_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_root"/>
+        </record>
+
+        <!-- Exentas IVA -->
+        <record id="base_sop_ex" model="account.tax.code.template">
+            <field name="name">Base adquisiciones exentas</field>
+            <field name="parent_id" ref="vat_code_chart_root"/>
+            <field name="code">--</field>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="base_rep_ex" model="account.tax.code.template">
+            <field name="name">Base ventas exentas</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="vat_code_chart_root"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--Régimen general-->
+
+        <record id="iva_dev_01" model="account.tax.code.template">
+            <field name="name">Régimen general IVA devengado. Base imponible 4%</field>
+            <field name="code">[01]</field>
+            <field name="parent_id" ref="iva_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_dev_04_10" model="account.tax.code.template">
+            <field name="name">Régimen general IVA devengado. Base imponible 10%</field>
+            <field name="code">[04]</field>
+            <field name="parent_id" ref="iva_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_dev_07_21" model="account.tax.code.template">
+            <field name="name">Régimen general IVA devengado. Base imponible 21%</field>
+            <field name="code">[07]</field>
+            <field name="parent_id" ref="iva_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_dev_10" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia base imponible 0.5%</field>
+            <field name="code">[10]</field>
+            <field name="parent_id" ref="iva_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_dev_13_14" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia base imponible 1.4%</field>
+            <field name="code">[13]</field>
+            <field name="parent_id" ref="iva_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_dev_16_52" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia base imponible 5.2%</field>
+            <field name="code">[16]</field>
+            <field name="parent_id" ref="iva_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- ADQUISICIONES INTRACOMUNITARIAS -->
+
+        <record id="iva_dev_19" model="account.tax.code.template">
+            <field name="name">Adquisiciones intracomunitarias. Base imponible</field>
+            <field name="code">[19]</field>
+            <field name="parent_id" ref="iva_dev_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--IVA devengado cuota-->
+        <!-- *********************************************** -->
+
+        <!--Régimen general-->
+        <record id="iva_dev_21" model="account.tax.code.template">
+            <field name="name">IVA cuota total devengada</field>
+            <field name="code">[21]</field>
+            <field name="sign">1.0</field>
+            <field name="parent_id" ref="vat_code_chart_root"/>
+        </record>
+        <record id="iva_dev_03" model="account.tax.code.template">
+            <field name="name">Régimen general IVA devengado. Cuota 4%</field>
+            <field name="code">[03]</field>
+            <field name="parent_id" ref="iva_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_dev_06_10" model="account.tax.code.template">
+            <field name="name">Régimen general IVA devengado. Cuota 10%</field>
+            <field name="code">[06]</field>
+            <field name="parent_id" ref="iva_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_dev_09_21" model="account.tax.code.template">
+            <field name="name">Régimen general IVA devengado. Cuota 21%</field>
+            <field name="code">[09]</field>
+            <field name="parent_id" ref="iva_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_dev_12" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia. Cuota 0.5%</field>
+            <field name="code">[12]</field>
+            <field name="parent_id" ref="iva_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_dev_15_14" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia. Cuota 1.4%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_dev_18_52" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia. Cuota 5.2%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- ADQUISICIONES INTRACOMUNITARIAS -->
+
+        <record id="iva_dev_20" model="account.tax.code.template">
+            <field name="name">Adquisiciones intracomunitarias. Cuota</field>
+            <field name="code">[20]</field>
+            <field name="parent_id" ref="iva_dev_21"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- *********************************************** -->
+        <!--IVA DEDUCIBLE -->
+        <!-- *********************************************** -->
+        <!--IVA Soportado (Deducible) Base Imponible-->
+        <!-- *********************************************** -->
+        <record id="iva_ded_base_total" model="account.tax.code.template">
+            <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_root"/>
+        </record>
+
+        <!-- Base en REGIMEN ESPECIAL A., G. y P. -->
+        <record id="base_sop_agr" model="account.tax.code.template">
+            <field name="name">Base de compensaciones Régimen Especial A., G. y P. 12%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Base en OPERACIONES INTERIORES CORRIENTES-->
+        <record id="iva_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_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_22_4" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_22_10" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_22_21" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_22"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Base en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
+        <record id="iva_ded_24" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión</field>
+            <field name="code">[24]</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_24_4" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_24_10" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_24_21" model="account.tax.code.template">
+            <field name="name">Base operaciones interiores bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_24"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Base EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
+        <record id="iva_ded_26" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes y servicios corrientes</field>
+            <field name="code">[26]</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_26_4" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes y servicios corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_26_10" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes y servicios corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_26_21" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes y servicios corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_26"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Base EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
+        <record id="iva_ded_28" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión</field>
+            <field name="code">[28]</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_28_4" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_28_10" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_28_21" model="account.tax.code.template">
+            <field name="name">Base importaciones bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_28"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
+        <record id="iva_ded_30" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes y servicios corrientes</field>
+            <field name="code">[30]</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_30_4" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes y servicios corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_30_10" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes y servicios corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_30_21" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes y servicios corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_30"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
+        <record id="iva_ded_32" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión</field>
+            <field name="code">[32]</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_32_4" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_32_10" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_32_21" model="account.tax.code.template">
+            <field name="name">Base adquisiciones intracomunitarias bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_32"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- BASE RECARGO DE EQUIVALENCIA-->
+        <record id="iva_ded_10" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia ded. Base imponible 0.5%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_13_14" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia ded. Base imponible 1.4%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_16_52" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia ded. Base imponible 5.2%</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_base_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- IVA DEDUCIBLE Cuotas-->
+        <!-- *********************************************** -->
+
+        <record id="iva_ded_cuota_total" model="account.tax.code.template">
+            <field name="name">IVA deducible (Cuota)- Total a deducir [Mod.303]</field>
+            <field name="code">[37]</field>
+            <field name="parent_id" ref="vat_code_chart_root"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Cuotas en REGIMEN ESPECIAL A., G. y P. -->
+        <record id="iva_ded_34" model="account.tax.code.template">
+            <field name="name">Compensaciones Régimen Especial A., G. y P. 12%</field>
+            <field name="code">34</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Cuotas en OPERACIONES INTERIORES CORRIENTES-->
+        <record id="iva_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_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_23_4" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_23_10" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_23_21" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_23"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Cuotas en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
+        <record id="iva_ded_25" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión</field>
+            <field name="code">[25]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_25_4" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_25_10" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_25_21" model="account.tax.code.template">
+            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_25"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
+        <record id="iva_ded_27" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes y servicios corrientes</field>
+            <field name="code">[27]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_27_4" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes y servicios corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_27_10" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes y servicios corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_27_21" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes y servicios corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_27"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
+        <record id="iva_ded_29" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión</field>
+            <field name="code">[29]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_29_4" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_29_10" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_29_21" model="account.tax.code.template">
+            <field name="name">Cuotas devengadas importaciones bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_29"/>
+            <field name="sign">1.0</field>
+        </record>
+        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
+        <record id="iva_ded_31" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes y servicios corrientes</field>
+            <field name="code">[31]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_31_4" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes y servicios corrientes (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_31_10" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes y servicios corrientes (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_31_21" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes y servicios corrientes (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_31"/>
+            <field name="sign">1.0</field>
+        </record>
+        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
+        <record id="iva_ded_33" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión</field>
+            <field name="code">[33]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_33_4" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (4%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_33_10" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (10%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_33_21" model="account.tax.code.template">
+            <field name="name">En adquisiciones intracomunitarias bienes inversión (21%)</field>
+            <field name="code">--</field>
+            <field name="parent_id" ref="iva_ded_33"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--Otros Códigos de Impuestos-->
+        <record id="base_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_root"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="base_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_root"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="base_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_root"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--Cuota Recargo de Equivalencia-->
+        <record id="iva_ded_12" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia ded. Cuota 0.5%</field>
+            <field name="code">[12]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_15_14" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia ded. Cuota 1.4%</field>
+            <field name="code">[15]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="iva_ded_18_52" model="account.tax.code.template">
+            <field name="name">Recargo equivalencia ded. Cuota 5.2%</field>
+            <field name="code">[18]</field>
+            <field name="parent_id" ref="iva_ded_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- ********************************************************************
+        RETENCIONES DE IRPF: Hacienda pública, retenciones a cuenta como clientes 
+        
+        ********************************************************************* -->
+
+        <!--Base imponible-->
+        <record id="irpf_base_sale" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Base imponible</field>
+            <field name="code">B.IRPF AC</field>
+            <field name="sign">1.0</field>
+            <field name="parent_id" ref="vat_code_chart_root"/>
+        </record>
+        <record id="irpf_base_sale_1" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Base imponible 1%</field>
+            <field name="code">B.IRPF1 AC</field>
+            <field name="parent_id" ref="irpf_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_sale_2" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Base imponible 2%</field>
+            <field name="code">B.IRPF2 AC</field>
+            <field name="parent_id" ref="irpf_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_sale_7" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Base imponible 7%</field>
+            <field name="code">B.IRPF7 AC</field>
+            <field name="parent_id" ref="irpf_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_sale_9" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Base imponible 9%</field>
+            <field name="code">B.IRPF9 AC</field>
+            <field name="parent_id" ref="irpf_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_sale_15" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Base imponible 15%</field>
+            <field name="code">B.IRPF15 AC</field>
+            <field name="parent_id" ref="irpf_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_sale_20" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Base imponible 20%</field>
+            <field name="code">B.IRPF20 AC</field>
+            <field name="parent_id" ref="irpf_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_sale_21" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Base imponible 21%</field>
+            <field name="code">B.IRPF21 AC</field>
+            <field name="parent_id" ref="irpf_base_sale"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--Cuotas-->
+        <record id="irpf_cuota_sale_total" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Total cuota</field>
+            <field name="code">IRPF AC</field>
+            <field name="parent_id" ref="vat_code_chart_root"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_sale_1" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Cuota 1%</field>
+            <field name="code">IRPF1 AC</field>
+            <field name="parent_id" ref="irpf_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_sale_2" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Cuota 2%</field>
+            <field name="code">IRPF2 AC</field>
+            <field name="parent_id" ref="irpf_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_sale_7" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Cuota 7%</field>
+            <field name="code">IRPF7 AC</field>
+            <field name="parent_id" ref="irpf_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_sale_9" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Cuota 9%</field>
+            <field name="code">IRPF9 AC</field>
+            <field name="parent_id" ref="irpf_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_sale_15" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Cuota 15%</field>
+            <field name="code">IRPF15 AC</field>
+            <field name="parent_id" ref="irpf_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_sale_20" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Cuota 20%</field>
+            <field name="code">IRPF20 AC</field>
+            <field name="parent_id" ref="irpf_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_sale_21" model="account.tax.code.template">
+            <field name="name">IRPF retenciones a cuenta. Cuota 21%</field>
+            <field name="code">IRPF21 AC</field>
+            <field name="parent_id" ref="irpf_cuota_sale_total"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!-- *************************************************************************************
+        RETENCIONES DE IRPF: Hacienda pública, acreedora por retenciones practicadas a proveedores 
+        
+        ************************************************************************************** -->
+
+        <!--Base imponible-->
+        <record id="irpf_base" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Base imponible</field>
+            <field name="code">B.IRPF</field>
+            <field name="sign">1.0</field>
+            <field name="parent_id" ref="vat_code_chart_root"/>
+        </record>
+        <record id="irpf_base_1" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Base imponible 1%</field>
+            <field name="code">B.IRPF1</field>
+            <field name="parent_id" ref="irpf_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_2" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Base imponible 2%</field>
+            <field name="code">B.IRPF2</field>
+            <field name="parent_id" ref="irpf_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_7" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Base imponible 7%</field>
+            <field name="code">B.IRPF7</field>
+            <field name="parent_id" ref="irpf_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_9" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Base imponible 9%</field>
+            <field name="code">B.IRPF9</field>
+            <field name="parent_id" ref="irpf_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_15" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Base imponible 15%</field>
+            <field name="code">B.IRPF15</field>
+            <field name="parent_id" ref="irpf_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_20" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Base imponible 20%</field>
+            <field name="code">B.IRPF20</field>
+            <field name="parent_id" ref="irpf_base"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_base_21" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Base imponible 21%</field>
+            <field name="code">B.IRPF21</field>
+            <field name="parent_id" ref="irpf_base"/>
+            <field name="sign">1.0</field>
+        </record>
+
+        <!--Cuotas-->
+        <record id="irpf_cuota_total" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Total cuota</field>
+            <field name="code">IRPF</field>
+            <field name="parent_id" ref="vat_code_chart_root"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_1" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Cuota 1%</field>
+            <field name="code">IRPF1</field>
+            <field name="parent_id" ref="irpf_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_2" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Cuota 2%</field>
+            <field name="code">IRPF2</field>
+            <field name="parent_id" ref="irpf_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_7" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Cuota 7%</field>
+            <field name="code">IRPF7</field>
+            <field name="parent_id" ref="irpf_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_9" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Cuota 9%</field>
+            <field name="code">IRPF9</field>
+            <field name="parent_id" ref="irpf_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_15" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Cuota 15%</field>
+            <field name="code">IRPF15</field>
+            <field name="parent_id" ref="irpf_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_20" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Cuota 20%</field>
+            <field name="code">IRPF20</field>
+            <field name="parent_id" ref="irpf_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        <record id="irpf_cuota_21" model="account.tax.code.template">
+            <field name="name">IRPF retenciones practicadas. Cuota 21%</field>
+            <field name="code">IRPF21</field>
+            <field name="parent_id" ref="irpf_cuota_total"/>
+            <field name="sign">1.0</field>
+        </record>
+        
+    </data>
+</openerp>
\ No newline at end of file
diff --git a/addons/l10n_es/taxes_common.xml b/addons/l10n_es/taxes_common.xml
new file mode 100644
index 00000000000..b9beea9587b
--- /dev/null
+++ b/addons/l10n_es/taxes_common.xml
@@ -0,0 +1,1233 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="0">
+        
+        <!-- Plantilla común de impuestos para España.
+
+        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 (2011-02-22)
+        Modificado type_tax_use de los recargos de equivalencia a "all"
+
+        Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2011-08-29)
+        Cambiado Recargos de equivalencia de "all" a "venta" (ya existen los de compra). Ahora quedan definidos de la misma forma que en taxes_data_pymes.xml
+
+        Pedro M. Baeza (Serv. Tecnol. Avanzados) - pedro.baeza@serviciosbaeza.com (2013-01-29)
+        Limpieza de subcuentas de impuestos y corrección de inversión de sujeto pasivo
+
+        Pedro M. Baeza (Serv. Tecnol. Avanzados) - pedro.baeza@serviciosbaeza.com (2013-05-19)
+        Refactorización general
+
+        Pedro M. Baeza (Serv. Tecnol. Avanzados) - pedro.baeza@serviciosbaeza.com (2014-02-23)
+        Eliminación IVAs obsoletos 7%, 8%, 16% y 18%
+        Eliminación IRPFs obsoletos 18% y 19%
+        Eliminación recargos de equivalencia obsoletos 1% y 4%
+
+        Pablo Cayuela (Aserti Global Solutions) - soporte@aserti.com (2014-04-01)
+        Añadido 12% IVA Soportado régimen agricultura
+        Añadidos impuestos de importación intracomunitaria de servicios
+        Aumentada la secuencia del IRPF 2% para que en caso de acompañar al
+        IVA agrario se compute incluyendo en la base el IVA
+
+        -->
+
+        <!-- IVA SOPORTADO -->
+
+        <record id="iva_sop_4" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">4% IVA Soportado (operaciones corrientes)</field>
+            <field name="name">P_IVA4_BC</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_22_4"/>
+            <field name="tax_code_id" ref="iva_ded_23_4"/>
+            <field name="ref_base_code_id" ref="iva_ded_22_4"/>
+            <field name="ref_tax_code_id" ref="iva_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_sop_4_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">4% IVA Soportado (bienes de inversión)</field>
+            <field name="name">P_IVA4_BI</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_24_4"/>
+            <field name="tax_code_id" ref="iva_ded_25_4"/>
+            <field name="ref_base_code_id" ref="iva_ded_24_4"/>
+            <field name="ref_tax_code_id" ref="iva_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_sop_10" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">10% IVA Soportado (operaciones corrientes)</field>
+            <field name="name">P_IVA10_BC</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_22_10"/>
+            <field name="tax_code_id" ref="iva_ded_23_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_22_10"/>
+            <field name="ref_tax_code_id" ref="iva_ded_23_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_sop_10_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">10% IVA Soportado (bienes de inversión)</field>
+            <field name="name">P_IVA10_BI</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_24_10"/>
+            <field name="tax_code_id" ref="iva_ded_25_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_24_10"/>
+            <field name="ref_tax_code_id" ref="iva_ded_25_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_sop_12_agr" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">12% IVA Soportado régimen agricultura</field>
+            <field name="name">P_IVA12_AGR</field>
+            <field eval="0.12" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="base_sop_agr"/>
+            <field name="tax_code_id" ref="iva_ded_34"/>
+            <field name="ref_base_code_id" ref="base_sop_agr"/>
+            <field name="ref_tax_code_id" ref="iva_ded_34"/>
+            <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="1" name="include_base_amount"/>
+        </record>
+
+        <record id="iva_sop_21" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">21% IVA Soportado (operaciones corrientes)</field>
+            <field name="name">P_IVA21_BC</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_22_21"/>
+            <field name="tax_code_id" ref="iva_ded_23_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_22_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_23_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="sequence" eval="0"/>
+        </record>
+
+        <record id="iva_sop_21_inv" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">21% IVA Soportado (bienes de inversión)</field>
+            <field name="name">P_IVA21_BI</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_24_21"/>
+            <field name="tax_code_id" ref="iva_ded_25_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_24_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_25_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- EXTRACOMUNITARIO-->
+        
+        <!-- Compras -->
+        <record id="iva_X0_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 0% Importaciones bienes corrientes</field>
+            <field name="name">P_IVAO_IBC</field>
+            <field eval="0.00" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="iva_ded_26"/>
+            <field name="ref_base_code_id" ref="iva_ded_26"/>
+            <field name="tax_code_id" ref="iva_ded_27"/>
+            <field name="ref_tax_code_id" ref="iva_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_X0_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 0% Importaciones bienes de inversión</field>
+            <field name="name">P_IVAO_IBI</field>
+            <field eval="0.00" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="iva_ded_28"/>
+            <field name="ref_base_code_id" ref="iva_ded_28"/>
+            <field name="tax_code_id" ref="iva_ded_29"/>
+            <field name="ref_tax_code_id" ref="iva_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_X4_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 4% Importaciones bienes corrientes</field>
+            <field name="name">P_IVA4_IBC</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_26_4"/>
+            <field name="tax_code_id" ref="iva_ded_27_4"/>
+            <field name="ref_base_code_id" ref="iva_ded_26_4"/>
+            <field name="ref_tax_code_id" ref="iva_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_X4_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 4% Importaciones bienes de inversión</field>
+            <field name="name">P_IVA4_IBI</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_28_4"/>
+            <field name="tax_code_id" ref="iva_ded_29_4"/>
+            <field name="ref_base_code_id" ref="iva_ded_28_4"/>
+            <field name="ref_tax_code_id" ref="iva_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_X10_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 10% Importaciones bienes corrientes</field>
+            <field name="name">P_IVA10_IBC</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_26_10"/>
+            <field name="tax_code_id" ref="iva_ded_27_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_26_10"/>
+            <field name="ref_tax_code_id" ref="iva_ded_27_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_X10_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 10% Importaciones bienes de inversión</field>
+            <field name="name">P_IVA10_IBI</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_28_10"/>
+            <field name="tax_code_id" ref="iva_ded_29_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_28_10"/>
+            <field name="ref_tax_code_id" ref="iva_ded_29_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_X21_compras_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 21% Importaciones bienes corrientes</field>
+            <field name="name">P_IVA21_IBC</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_26_21"/>
+            <field name="tax_code_id" ref="iva_ded_27_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_26_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_27_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_X21_compras_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 21% Importaciones bienes de inversión</field>
+            <field name="name">P_IVA21_IBI</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_28_21"/>
+            <field name="tax_code_id" ref="iva_ded_29_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_28_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_29_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- Ventas -->
+
+        <record id="iva_X0" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 0% Exportaciones</field>
+            <field name="name">S_IVAO</field>
+            <field eval="0.00" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_extra_43"/>
+            <field name="ref_base_code_id" ref="base_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_ISP_compras_21" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 21% Inversión del sujeto pasivo</field>
+            <field name="name">P_IVA21_SP</field>
+            <field name="amount" eval="1.00"/>
+            <field name="type">percent</field>
+            <field name="child_depend" eval="1"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_ISP_compras_21_1" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 21% Inversión del sujeto pasivo (1)</field>
+            <field name="name">P_IVA21_SP_1</field>
+            <field name="parent_id" ref="iva_ISP_compras_21"/>
+            <field name="amount" eval="0.00"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_extra_44"/>
+            <field name="ref_base_code_id" ref="base_extra_44"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_ISP_compras_21_2" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 21% Inversión del sujeto pasivo (2)</field>
+            <field name="name">P_IVA21_SP_2</field>
+            <field name="parent_id" ref="iva_ISP_compras_21"/>
+            <field name="amount" eval="-0.21"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_07_21"/>
+            <field name="tax_code_id" ref="iva_dev_09_21"/>
+            <field name="ref_base_code_id" ref="iva_dev_07_21"/>
+            <field name="ref_tax_code_id" ref="iva_dev_09_21"/>
+            <field name="tax_sign" eval="-1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_ISP_compras_21_3" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 21% Inversión del sujeto pasivo (3)</field>
+            <field name="name">P_IVA21_SP_3</field>
+            <field name="parent_id" ref="iva_ISP_compras_21"/>
+            <field name="amount" eval="0.21"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_22_21"/>
+            <field name="tax_code_id" ref="iva_ded_23_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_22_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_23_21"/>
+            <field name="tax_sign" eval="1.0"/>
+            <field name="base_sign" eval="1.0"/>
+            <field name="ref_tax_sign" eval="-1.0"/>
+            <field name="ref_base_sign" eval="-1.0"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- IVA REPERCUTIDO-->
+
+        <record id="iva_rep_4" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 4%</field>
+            <field name="name">S_IVA4</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_01"/>
+            <field name="tax_code_id" ref="iva_dev_03"/>
+            <field name="ref_base_code_id" ref="iva_dev_01"/>
+            <field name="ref_tax_code_id" ref="iva_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_rep_10" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 10%</field>
+            <field name="name">S_IVA10</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_04_10"/>
+            <field name="tax_code_id" ref="iva_dev_06_10"/>
+            <field name="ref_base_code_id" ref="iva_dev_04_10"/>
+            <field name="ref_tax_code_id" ref="iva_dev_06_10"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="iva_rep_21" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 21%</field>
+            <field name="name">S_IVA21</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_07_21"/>
+            <field name="tax_code_id" ref="iva_dev_09_21"/>
+            <field name="ref_base_code_id" ref="iva_dev_07_21"/>
+            <field name="ref_tax_code_id" ref="iva_dev_09_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+            <field eval="0" name="sequence"/>
+        </record>
+
+        <!-- RECARGO DE EQUIVALENCIA -->
+
+        <record id="re_05" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">0.50% Recargo Equivalencia Ventas</field>
+            <field name="name">S_REQ0.5</field>
+            <field eval="0.005" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_10"/>
+            <field name="tax_code_id" ref="iva_dev_12"/>
+            <field name="ref_base_code_id" ref="iva_dev_10"/>
+            <field name="ref_tax_code_id" ref="iva_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_14" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">1.4% Recargo Equivalencia Ventas</field>
+            <field name="name">S_REQ1.4</field>
+            <field eval="0.014" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_13_14"/>
+            <field name="tax_code_id" ref="iva_dev_15_14"/>
+            <field name="ref_base_code_id" ref="iva_dev_13_14"/>
+            <field name="ref_tax_code_id" ref="iva_dev_15_14"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="re_52" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">5.2% Recargo Equivalencia Ventas</field>
+            <field name="name">S_REQ5.2</field>
+            <field eval="0.052" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_16_52"/>
+            <field name="tax_code_id" ref="iva_dev_18_52"/>
+            <field name="ref_base_code_id" ref="iva_dev_16_52"/>
+            <field name="ref_tax_code_id" ref="iva_dev_18_52"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="re_buy_05" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">0.50% Recargo Equivalencia Compras</field>
+            <field name="name">P_REQ0.5</field>
+            <field eval="0.005" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_10"/>
+            <field name="tax_code_id" ref="iva_ded_12"/>
+            <field name="ref_base_code_id" ref="iva_ded_10"/>
+            <field name="ref_tax_code_id" ref="iva_ded_12"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="re_buy_14" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">1.4% Recargo Equivalencia Compras</field>
+            <field name="name">P_REQ1.4</field>
+            <field eval="0.014" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_13_14"/>
+            <field name="tax_code_id" ref="iva_ded_15_14"/>
+            <field name="ref_base_code_id" ref="iva_ded_13_14"/>
+            <field name="ref_tax_code_id" ref="iva_ded_15_14"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="re_buy_52" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">5.2% Recargo Equivalencia Compras</field>
+            <field name="name">P_REQ5.2</field>
+            <field eval="0.052" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_16_52"/>
+            <field name="tax_code_id" ref="iva_ded_18_52"/>
+            <field name="ref_base_code_id" ref="iva_ded_16_52"/>
+            <field name="ref_tax_code_id" ref="iva_ded_18_52"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- OPERACIONES INTRACOMUNITARIAS -->
+
+        <!-- Ventas -->
+
+        <record id="iva_IO" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 0% Intracomunitario</field>
+            <field name="name">S_IVA0_IC</field>
+            <field eval="0.00" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_intra_42"/>
+            <field name="ref_base_code_id" ref="base_intra_42"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <!-- Compras -->
+
+        <record id="iva_IC_compras_4_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 4% Intracomunitario. Bienes corrientes</field>
+            <field name="name">P_IVA4_IC_BC</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_4_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_4_bc"/>
+            <field name="description">IVA 4% Intracomunitario. Bienes corrientes (1)</field>
+            <field name="name">P_IVA4_IC_BC_1</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_30_4"/>
+            <field name="tax_code_id" ref="iva_ded_31_4"/>
+            <field name="ref_base_code_id" ref="iva_ded_30_4"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_ded_31_4"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_4_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_4_bc"/>
+            <field name="description">IVA 4% Intracomunitario. Bienes corrientes (2)</field>
+            <field name="name">P_IVA4_IC_BC_2</field>
+            <field eval="-0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_IC_compras_4_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 4% Intracomunitario. Bienes de inversión</field>
+            <field name="name">P_IVA4_IC_BI</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_4_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_4_bi"/>
+            <field name="description">IVA 4% Intracomunitario. Bienes de inversión (1)</field>
+            <field name="name">P_IVA4_IC_BI_1</field>
+            <field eval="0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_32_4"/>
+            <field name="tax_code_id" ref="iva_ded_33_4"/>
+            <field name="ref_base_code_id" ref="iva_ded_32_4"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_ded_33_4"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_4_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_4_bi"/>
+            <field name="description">IVA 4% Intracomunitario. Bienes de inversión (2)</field>
+            <field name="name">P_IVA4_IC_BI_2</field>
+            <field eval="-0.04" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_IC_compras_10_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 10% Intracomunitario. Bienes corrientes</field>
+            <field name="name">P_IVA10_IC_BC</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_10_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_10_bc"/>
+            <field name="description">IVA 10% Intracomunitario. Bienes corrientes (1)</field>
+            <field name="name">P_IVA10_IC_BC_1</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_30_10"/>
+            <field name="tax_code_id" ref="iva_ded_31_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_30_10"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_ded_31_10"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_10_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_10_bc"/>
+            <field name="description">IVA 10% Intracomunitario. Bienes corrientes (2)</field>
+            <field name="name">P_IVA10_IC_BC_2</field>
+            <field eval="-0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_IC_compras_10_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 10% Intracomunitario. Bienes de inversión</field>
+            <field name="name">P_IVA10_IC_BI</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_10_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_10_bi"/>
+            <field name="description">IVA 10% Intracomunitario. Bienes de inversión (1)</field>
+            <field name="name">P_IVA10_IC_BI_1</field>
+            <field eval="0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_32_10"/>
+            <field name="tax_code_id" ref="iva_ded_33_10"/>
+            <field name="ref_base_code_id" ref="iva_ded_32_10"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_ded_33_10"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_10_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_10_bi"/>
+            <field name="description">IVA 10% Intracomunitario. Bienes de inversión (2)</field>
+            <field name="name">P_IVA10_IC_BI_2</field>
+            <field eval="-0.10" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_IC_compras_21_bc" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 21% Intracomunitario. Bienes corrientes</field>
+            <field name="name">P_IVA21_IC_BC</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_21_bc_1" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_21_bc"/>
+            <field name="description">IVA 21% Intracomunitario. Bienes corrientes (1)</field>
+            <field name="name">P_IVA21_IC_BC_1</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_30_21"/>
+            <field name="tax_code_id" ref="iva_ded_31_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_30_21"/>
+            <field name="ref_tax_code_id" ref="iva_ded_31_21"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_21_bc_2" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_21_bc"/>
+            <field name="description">IVA 21% Intracomunitario. Bienes corrientes (2)</field>
+            <field name="name">P_IVA21_IC_BC_2</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_IC_compras_21_bi" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 21% Intracomunitario. Bienes de inversión</field>
+            <field name="name">P_IVA21_IC_BI</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_21_bi_1" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_21_bi"/>
+            <field name="description">IVA 21% Intracomunitario. Bienes de inversión (1)</field>
+            <field name="name">P_IVA21_IC_BI_1</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_32_21"/>
+            <field name="tax_code_id" ref="iva_ded_33_21"/>
+            <field name="ref_base_code_id" ref="iva_ded_32_21"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_ded_33_21"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_21_bi_2" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_21_bi"/>
+            <field name="description">IVA 21% Intracomunitario. Bienes de inversión (2)</field>
+            <field name="name">P_IVA21_IC_BI_2</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="iva_IC_compras_21_sv" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA 21% Intracomunitario. Servicios</field>
+            <field name="name">P_IVA21_IC_SV</field>
+            <field eval="1.00" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1" name="child_depend"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_21_sv_1" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_21_sv"/>
+            <field name="description">IVA 21% Intracomunitario. Servicios (1)</field>
+            <field name="name">P_IVA21_IC_SV_1</field>
+            <field eval="0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_472_child"/>
+            <field name="account_collected_id" ref="pgc_472_child"/>
+            <field name="base_code_id" ref="iva_ded_30_21"/>
+            <field name="tax_code_id" ref="iva_dev_20"/>
+            <field name="ref_base_code_id" ref="iva_ded_30_21"/>
+            <field name="ref_tax_code_id" ref="iva_dev_20"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+        <record id="iva_IC_compras_21_sv_2" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="parent_id" ref="iva_IC_compras_21_sv"/>
+            <field name="description">IVA 21% Intracomunitario. Servicios (2)</field>
+            <field name="name">P_IVA21_IC_SV_2</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_paid_id" ref="pgc_477_child"/>
+            <field name="account_collected_id" ref="pgc_477_child"/>
+            <field name="base_code_id" ref="iva_dev_19"/>
+            <field name="tax_code_id" ref="iva_ded_31_21"/>
+            <field eval="-1.0" name="tax_sign"/>
+            <field name="ref_base_code_id" ref="iva_dev_19"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="ref_tax_code_id" ref="iva_ded_31_21"/>
+            <field eval="1.0" name="ref_tax_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- OPERACIONES EXENTAS -->
+
+        <!-- Ventas -->
+
+        <record id="iva_rep_ex" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA Exento</field>
+            <field name="name">S_IVA0</field>
+            <field eval="0.0" name="amount"/>
+            <field name="type">percent</field>
+            <field name="base_code_id" ref="base_rep_ex"/>
+            <field name="ref_base_code_id" ref="base_rep_ex"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <!-- Compras -->
+
+        <record id="iva_sop_ex" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">IVA Soportado exento (operaciones corrientes)</field>
+            <field name="name">P_IVA0_BC</field>
+            <field eval="0.0" name="amount"/>
+            <field name="type">percent</field>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field name="base_code_id" ref="base_sop_ex"/>
+            <field name="ref_base_code_id" ref="base_sop_ex"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <!-- 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 soportadas -->
+        <record id="irpf_1" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones IRPF 1%</field>
+            <field name="name">P_IRPF1</field>
+            <field eval="-0.01" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_4751_child"/>
+            <field name="account_paid_id" ref="pgc_4751_child"/>
+            <field name="base_code_id" ref="irpf_base_1"/>
+            <field name="tax_code_id" ref="irpf_cuota_1"/>
+            <field name="ref_base_code_id" ref="irpf_base_1"/>
+            <field name="ref_tax_code_id" ref="irpf_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_2" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones IRPF 2%</field>
+            <field name="name">P_IRPF2</field>
+            <field eval="-0.02" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_4751_child"/>
+            <field name="account_paid_id" ref="pgc_4751_child"/>
+            <field name="base_code_id" ref="irpf_base_2"/>
+            <field name="tax_code_id" ref="irpf_cuota_2"/>
+            <field name="ref_base_code_id" ref="irpf_base_2"/>
+            <field name="ref_tax_code_id" ref="irpf_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>
+            <field eval="50" name="sequence"/>
+        </record>
+
+        <record id="irpf_7" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones IRPF 7%</field>
+            <field name="name">P_IRPF7</field>
+            <field eval="-0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_4751_child"/>
+            <field name="account_paid_id" ref="pgc_4751_child"/>
+            <field name="base_code_id" ref="irpf_base_7"/>
+            <field name="tax_code_id" ref="irpf_cuota_7"/>
+            <field name="ref_base_code_id" ref="irpf_base_7"/>
+            <field name="ref_tax_code_id" ref="irpf_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_9" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones IRPF 9%</field>
+            <field name="name">P_IRPF9</field>
+            <field eval="-0.09" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_4751_child"/>
+            <field name="account_paid_id" ref="pgc_4751_child"/>
+            <field name="base_code_id" ref="irpf_base_9"/>
+            <field name="tax_code_id" ref="irpf_cuota_9"/>
+            <field name="ref_base_code_id" ref="irpf_base_9"/>
+            <field name="ref_tax_code_id" ref="irpf_cuota_9"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="irpf_15" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones IRPF 15%</field>
+            <field name="name">P_IRPF15</field>
+            <field eval="-0.15" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_4751_child"/>
+            <field name="account_paid_id" ref="pgc_4751_child"/>
+            <field name="base_code_id" ref="irpf_base_15"/>
+            <field name="tax_code_id" ref="irpf_cuota_15"/>
+            <field name="ref_base_code_id" ref="irpf_base_15"/>
+            <field name="ref_tax_code_id" ref="irpf_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_20" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones IRPF 20%</field>
+            <field name="name">P_IRPF20</field>
+            <field eval="-0.20" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_4751_child"/>
+            <field name="account_paid_id" ref="pgc_4751_child"/>
+            <field name="base_code_id" ref="irpf_base_20"/>
+            <field name="tax_code_id" ref="irpf_cuota_20"/>
+            <field name="ref_base_code_id" ref="irpf_base_20"/>
+            <field name="ref_tax_code_id" ref="irpf_cuota_20"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">purchase</field>
+        </record>
+
+        <record id="irpf_21" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones IRPF 21%</field>
+            <field name="name">P_IRPF21</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_4751_child"/>
+            <field name="account_paid_id" ref="pgc_4751_child"/>
+            <field name="base_code_id" ref="irpf_base_21"/>
+            <field name="tax_code_id" ref="irpf_cuota_21"/>
+            <field name="ref_base_code_id" ref="irpf_base_21"/>
+            <field name="ref_tax_code_id" ref="irpf_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 practicadas -->
+
+        <record id="irpf_sale_1" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones a cuenta IRPF 1%</field>
+            <field name="name">S_IRPF1</field>
+            <field eval="-0.01" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_473_child"/>
+            <field name="account_paid_id" ref="pgc_473_child"/>
+            <field name="base_code_id" ref="irpf_base_sale_1"/>
+            <field name="tax_code_id" ref="irpf_cuota_sale_1"/>
+            <field name="ref_base_code_id" ref="irpf_base_sale_1"/>
+            <field name="ref_tax_code_id" ref="irpf_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_sale_2" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones a cuenta IRPF 2%</field>
+            <field name="name">S_IRPF2</field>
+            <field eval="-0.02" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_473_child"/>
+            <field name="account_paid_id" ref="pgc_473_child"/>
+            <field name="base_code_id" ref="irpf_base_sale_2"/>
+            <field name="tax_code_id" ref="irpf_cuota_sale_2"/>
+            <field name="ref_base_code_id" ref="irpf_base_sale_2"/>
+            <field name="ref_tax_code_id" ref="irpf_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_sale_7" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones a cuenta IRPF 7%</field>
+            <field name="name">S_IRPF7</field>
+            <field eval="-0.07" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_473_child"/>
+            <field name="account_paid_id" ref="pgc_473_child"/>
+            <field name="base_code_id" ref="irpf_base_sale_7"/>
+            <field name="tax_code_id" ref="irpf_cuota_sale_7"/>
+            <field name="ref_base_code_id" ref="irpf_base_sale_7"/>
+            <field name="ref_tax_code_id" ref="irpf_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_sale_9" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones a cuenta IRPF 9%</field>
+            <field name="name">S_IRPF9</field>
+            <field eval="-0.09" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_473_child"/>
+            <field name="account_paid_id" ref="pgc_473_child"/>
+            <field name="base_code_id" ref="irpf_base_sale_9"/>
+            <field name="tax_code_id" ref="irpf_cuota_sale_9"/>
+            <field name="ref_base_code_id" ref="irpf_base_sale_9"/>
+            <field name="ref_tax_code_id" ref="irpf_cuota_sale_9"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="irpf_sale_15" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones a cuenta IRPF 15%</field>
+            <field name="name">S_IRPF15</field>
+            <field eval="-0.15" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_473_child"/>
+            <field name="account_paid_id" ref="pgc_473_child"/>
+            <field name="base_code_id" ref="irpf_base_sale_15"/>
+            <field name="tax_code_id" ref="irpf_cuota_sale_15"/>
+            <field name="ref_base_code_id" ref="irpf_base_sale_15"/>
+            <field name="ref_tax_code_id" ref="irpf_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_sale_20" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones a cuenta IRPF 20%</field>
+            <field name="name">S_IRPF20</field>
+            <field eval="-0.20" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_473_child"/>
+            <field name="account_paid_id" ref="pgc_473_child"/>
+            <field name="base_code_id" ref="irpf_base_sale_20"/>
+            <field name="tax_code_id" ref="irpf_cuota_sale_20"/>
+            <field name="ref_base_code_id" ref="irpf_base_sale_20"/>
+            <field name="ref_tax_code_id" ref="irpf_cuota_sale_20"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+
+        <record id="irpf_sale_21" model="account.tax.template">
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+            <field name="description">Retenciones a cuenta IRPF 21%</field>
+            <field name="name">S_IRPF21</field>
+            <field eval="-0.21" name="amount"/>
+            <field name="type">percent</field>
+            <field name="account_collected_id" ref="pgc_473_child"/>
+            <field name="account_paid_id" ref="pgc_473_child"/>
+            <field name="base_code_id" ref="irpf_base_sale_21"/>
+            <field name="tax_code_id" ref="irpf_cuota_sale_21"/>
+            <field name="ref_base_code_id" ref="irpf_base_sale_21"/>
+            <field name="ref_tax_code_id" ref="irpf_cuota_sale_21"/>
+            <field eval="1.0" name="tax_sign"/>
+            <field eval="1.0" name="base_sign"/>
+            <field eval="-1.0" name="ref_tax_sign"/>
+            <field eval="-1.0" name="ref_base_sign"/>
+            <field name="type_tax_use">sale</field>
+        </record>
+    </data>
+</openerp>
diff --git a/addons/l10n_es/taxes_data.xml b/addons/l10n_es/taxes_data.xml
deleted file mode 100644
index 586358ffc70..00000000000
--- a/addons/l10n_es/taxes_data.xml
+++ /dev/null
@@ -1,3356 +0,0 @@
-<?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 2008.
-
-      Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2009-11-28)
-        Impuestos IRPF se les ha asignado el grupo others (Otros) en lugar del grupo vat (IVA) por defecto
-
-      Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2010-02-18)
-        Añadido IRPF 2% (act. agrícolas, ganaderas, forestales), 19% y 21% (antiguo 18%)
-        Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.
-
-      Ignacio Ibeas (Acysos) - ignacio@acysos.com (2011-02-22)
-        Modificado type_tax_use de los recargos de equivalencia a "all"
-
-      Jordi Esteve (Zikzakmedia) - jesteve@zikzakmedia.com (2011-08-29)
-        Cambiado Recargos de equivalencia de "all" a "venta" (ya existen los de compra). Ahora quedan definidos de la misma forma que en taxes_data_pymes.xml
-
-      Pedro M. Baeza (Serv. Tecnol. Avanzados) - pedro.baeza@serviciosbaeza.com (2013-01-29)
-        Limpieza de subcuentas de impuestos y corrección de inversión de sujeto pasivo
-
-    -->
-
-
-<!-- Configuracion de codigos de impuesto-->
-
-
-    <!-- *********************************************** -->
-    <!--IVA DEVENGADO -->
-    <!-- *********************************************** -->
-
-    <!--Base imponible-->
-    <!-- *********************************************** -->
-        <record id="iva_dev_base" model="account.tax.code.template">
-            <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_root"/>
-        </record>
-
-    <!-- Exentas IVA -->
-        <record id="base_sop_ex" model="account.tax.code.template">
-            <field name="name">Base adquisiciones exentas</field>
-            <field name="parent_id" ref="vat_code_chart_root"/>
-            <field name="code">--</field>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="base_rep_ex" model="account.tax.code.template">
-            <field name="name">Base ventas exentas</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="vat_code_chart_root"/>
-            <field name="sign">1.0</field>
-        </record>         	
-
-        <!-- IVA Soportado -->
-        <record id="iva_sop_ex" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA Soportado exento (operaciones corrientes)</field>
-            <field eval="0.0" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field name="base_code_id" ref="base_sop_ex"/>
-            <field name="ref_base_code_id" ref="base_sop_ex"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <!-- IVA REPERCUTIDO-->
-        <record id="iva_rep_ex" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA Exento</field>
-            <field eval="0.0" name="amount"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="base_rep_ex"/>
-            <field name="ref_base_code_id" ref="base_rep_ex"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-    <!--Régimen general-->
-
-        <record id="iva_dev_01" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 4%</field>
-            <field name="code">[01]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_04" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 7%</field>
-            <field name="code">[04]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_04_8" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 8%</field>
-            <field name="code">[04]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_04_10" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 10%</field>
-            <field name="code">[04]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_07" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 16%</field>
-            <field name="code">[07]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_07_18" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 18%</field>
-            <field name="code">[07]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-		<record id="iva_dev_07_21" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 21%</field>
-            <field name="code">[07]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- RECARGO DE EQUIVALENCIA -->
-        <!--record id="re_base" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible</field>
-            <field name="code">_</field>
-            <field name="sign">1.0</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-        </record-->
-
-        <record id="iva_dev_10" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible 0.5%</field>
-            <field name="code">[10]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_13" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible 1%</field>
-            <field name="code">[13]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_13_14" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible 1.4%</field>
-            <field name="code">[13]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_16" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible 4%</field>
-            <field name="code">[16]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_16_52" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible 5.2%</field>
-            <field name="code">[16]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- ADQUISICIONES INTRACOMUNITARIAS -->
-
-        <record id="iva_dev_19" model="account.tax.code.template">
-            <field name="name">Adquisiciones intracomunitarias. Base Imponible</field>
-            <field name="code">[19]</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-    <!--IVA devengado cuota-->
-    <!-- *********************************************** -->
-
-
-    <!--Régimen general-->
-
-
-        <record id="iva_dev_21" model="account.tax.code.template">
-            <field name="name">IVA Cuota total devengada</field>
-            <field name="code">[21]</field>
-            <field name="sign">1.0</field>
-            <field name="parent_id" ref="vat_code_chart_root"/>
-        </record>
-
-        <record id="iva_dev_03" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 4%</field>
-            <field name="code">[03]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_06" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 7%</field>
-            <field name="code">[06]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_06_8" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 8%</field>
-            <field name="code">[06]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_06_10" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 10%</field>
-            <field name="code">[06]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_09" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 16%</field>
-            <field name="code">[09]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_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_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-		<record id="iva_dev_09_21" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 21%</field>
-            <field name="code">[09]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- RECARGO DE EQUIVALENCIA -->
-        <!--record id="re_base" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible</field>
-            <field name="code">_</field>
-            <field name="sign">1.0</field>
-            <field name="parent_id" ref="iva_dev_base"/>
-        </record-->
-
-        <record id="iva_dev_12" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia. Cuota 0.5%</field>
-            <field name="code">[12]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_15" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia. Cuota 1%</field>
-            <field name="code">[15]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_15_14" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia. Cuota 1.4%</field>
-            <field name="code">[15]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_18" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia. Cuota 4%</field>
-            <field name="code">[18]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_dev_18_52" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia. Cuota 5.2%</field>
-            <field name="code">[18]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-
-        <!-- ADQUISICIONES INTRACOMUNITARIAS -->
-
-        <record id="iva_dev_20" model="account.tax.code.template">
-            <field name="name">Adquisiciones intracomunitarias. Cuota</field>
-            <field name="code">[20]</field>
-            <field name="parent_id" ref="iva_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-
-
-
-
-    <!-- *********************************************** -->
-    <!--IVA DEDUCIBLE -->
-    <!-- *********************************************** -->
-
-
-    <!--IVA Soportado (Deducible) Base Imponible-->
-    <!-- *********************************************** -->
-        <record id="iva_ded_base_total" model="account.tax.code.template">
-            <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_root"/>
-        </record>
-
-        <!-- Base en OPERACIONES INTERIORES CORRIENTES-->
-        <record id="iva_ded_22" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes</field>
-            <field name="code">[22]</field>
-            <field name="parent_id" ref="iva_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-       <record id="iva_ded_22_4" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_22_7" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_22_10" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
- 		<record id="iva_ded_22_16" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_22_18" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_22_21" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-        <!-- Base en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
-        <record id="iva_ded_24" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión</field>
-            <field name="code">[24]</field>
-            <field name="parent_id" ref="iva_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_24_4" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_24_7" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_24_10" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-		<record id="iva_ded_24_16" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_24_18" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_24_21" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Base EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
-        <record id="iva_ded_26" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes</field>
-            <field name="code">[26]</field>
-            <field name="parent_id" ref="iva_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_26_4" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_26_7" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_26_10" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_26_16" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_26_18" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_26_21" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Base EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
-        <record id="iva_ded_28" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión</field>
-            <field name="code">[28]</field>
-            <field name="parent_id" ref="iva_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_28_4" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_28_7" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-         <record id="iva_ded_28_10" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-		<record id="iva_ded_28_16" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_28_18" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_28_21" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
-        <record id="iva_ded_30" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes</field>
-            <field name="code">[30]</field>
-            <field name="parent_id" ref="iva_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_30_4" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_30_7" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_30_10" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_30_16" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_30_18" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_30_21" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
-        <record id="iva_ded_32" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión</field>
-            <field name="code">[32]</field>
-            <field name="parent_id" ref="iva_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_32_4" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_32_7" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_32_8" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_32_10" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-		<record id="iva_ded_32_16" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_32_21" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- BASE RECARGO DE EQUIVALENCIA-->
-        <record id="iva_ded_10" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Base Imponible 0.5%</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_ded_13" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Base Imponible 1%</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_ded_13_14" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Base Imponible 1.4%</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_ded_16" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Base Imponible 4%</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_ded_16_52" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Base Imponible 5.2%</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-
-    <!-- IVA DEDUCIBLE Cuotas-->
-    <!-- *********************************************** -->
-
-        <record id="iva_ded_cuota_total" model="account.tax.code.template">
-            <field name="name">IVA deducible (Cuota)- Total a deducir [Mod.303]</field>
-            <field name="code">[37]</field>
-            <field name="parent_id" ref="vat_code_chart_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Cuotas en OPERACIONES INTERIORES CORRIENTES-->
-        <record id="iva_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_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_23_4" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_23_7" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_23_10" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-		<record id="iva_ded_23_16" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_23_18" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_23_21" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Cuotas en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
-        <record id="iva_ded_25" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión</field>
-            <field name="code">[25]</field>
-            <field name="parent_id" ref="iva_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_25_4" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_25_7" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_25_10" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-		<record id="iva_ded_25_16" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_25_18" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_25_21" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
-        <record id="iva_ded_27" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes</field>
-            <field name="code">[27]</field>
-            <field name="parent_id" ref="iva_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_27_4" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_27_7" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_27_10" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-		<record id="iva_ded_27_16" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_27_18" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_27_21" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
-        <record id="iva_ded_29" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión</field>
-            <field name="code">[29]</field>
-            <field name="parent_id" ref="iva_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_29_4" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_29_7" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_29_10" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-		<record id="iva_ded_29_16" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_29_18" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_29_21" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
-        <record id="iva_ded_31" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes</field>
-            <field name="code">[31]</field>
-            <field name="parent_id" ref="iva_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_31_4" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_31_7" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_31_10" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_31_16" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_31_18" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_31_21" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
-        <record id="iva_ded_33" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión</field>
-            <field name="code">[33]</field>
-            <field name="parent_id" ref="iva_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_33_4" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_33_7" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_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_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_33_10" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-		<record id="iva_ded_33_16" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_33_18" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_ded_33_21" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!--Otros Códigos de Impuestos-->
-        <record id="base_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_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="base_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_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="base_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_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!--Cuota Recargo de Equivalencia-->
-        <record id="iva_ded_12" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Cuota 0.5%</field>
-            <field name="code">[12]</field>
-            <field name="parent_id" ref="iva_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_ded_15" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Cuota 1%</field>
-            <field name="code">[15]</field>
-            <field name="parent_id" ref="iva_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_ded_15_14" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Cuota 1.4%</field>
-            <field name="code">[15]</field>
-            <field name="parent_id" ref="iva_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_ded_18" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Cuota 4%</field>
-            <field name="code">[18]</field>
-            <field name="parent_id" ref="iva_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_ded_18_52" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Cuota 5.2%</field>
-            <field name="code">[18]</field>
-            <field name="parent_id" ref="iva_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-<!-- ********************************* -->
-<!-- Plantillas de Impuestos IVA       -->
-<!-- ********************************* -->
-
-<!-- IVA Soportado -->
-
-        <record id="iva_sop_4" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_22_4"/>
-            <field name="tax_code_id" ref="iva_ded_23_4"/>
-            <field name="ref_base_code_id" ref="iva_ded_22_4"/>
-            <field name="ref_tax_code_id" ref="iva_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_sop_4_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">4% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_24_4"/>
-            <field name="tax_code_id" ref="iva_ded_25_4"/>
-            <field name="ref_base_code_id" ref="iva_ded_24_4"/>
-            <field name="ref_tax_code_id" ref="iva_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_sop_7" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">7% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_22_7"/>
-            <field name="tax_code_id" ref="iva_ded_23_7"/>
-            <field name="ref_base_code_id" ref="iva_ded_22_7"/>
-            <field name="ref_tax_code_id" ref="iva_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_sop_7_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">7% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_24_7"/>
-            <field name="tax_code_id" ref="iva_ded_25_7"/>
-            <field name="ref_base_code_id" ref="iva_ded_24_7"/>
-            <field name="ref_tax_code_id" ref="iva_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_sop_8" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">8% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_22_8"/>
-            <field name="tax_code_id" ref="iva_ded_23_8"/>
-            <field name="ref_base_code_id" ref="iva_ded_22_8"/>
-            <field name="ref_tax_code_id" ref="iva_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_sop_8_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">8% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_24_8"/>
-            <field name="tax_code_id" ref="iva_ded_25_8"/>
-            <field name="ref_base_code_id" ref="iva_ded_24_8"/>
-            <field name="ref_tax_code_id" ref="iva_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_sop_10" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">10% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_22_10"/>
-            <field name="tax_code_id" ref="iva_ded_23_10"/>
-            <field name="ref_base_code_id" ref="iva_ded_22_10"/>
-            <field name="ref_tax_code_id" ref="iva_ded_23_10"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_sop_10_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">10% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_24_10"/>
-            <field name="tax_code_id" ref="iva_ded_25_10"/>
-            <field name="ref_base_code_id" ref="iva_ded_24_10"/>
-            <field name="ref_tax_code_id" ref="iva_ded_25_10"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_sop_16" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">16% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_22_16"/>
-            <field name="tax_code_id" ref="iva_ded_23_16"/>
-            <field name="ref_base_code_id" ref="iva_ded_22_16"/>
-            <field name="ref_tax_code_id" ref="iva_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_sop_16_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">16% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_24_16"/>
-            <field name="tax_code_id" ref="iva_ded_25_16"/>
-            <field name="ref_base_code_id" ref="iva_ded_24_16"/>
-            <field name="ref_tax_code_id" ref="iva_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_sop_18" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">18% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_22_18"/>
-            <field name="tax_code_id" ref="iva_ded_23_18"/>
-            <field name="ref_base_code_id" ref="iva_ded_22_18"/>
-            <field name="ref_tax_code_id" ref="iva_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 name="sequence" eval="0"/>
-        </record>
-
-        <record id="iva_sop_18_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">18% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_24_18"/>
-            <field name="tax_code_id" ref="iva_ded_25_18"/>
-            <field name="ref_base_code_id" ref="iva_ded_24_18"/>
-            <field name="ref_tax_code_id" ref="iva_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_sop_21" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">21% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_22_21"/>
-            <field name="tax_code_id" ref="iva_ded_23_21"/>
-            <field name="ref_base_code_id" ref="iva_ded_22_21"/>
-            <field name="ref_tax_code_id" ref="iva_ded_23_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-            <field name="sequence" eval="0"/>
-        </record>
-
-        <record id="iva_sop_21_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">21% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_24_21"/>
-            <field name="tax_code_id" ref="iva_ded_25_21"/>
-            <field name="ref_base_code_id" ref="iva_ded_24_21"/>
-            <field name="ref_tax_code_id" ref="iva_ded_25_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <!-- Plantillas para Extracomunitario-->
-        <!-- IVA compras -->
-        <record id="iva_X0_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_ded_26"/>
-            <field name="ref_base_code_id" ref="iva_ded_26"/>
-            <field name="tax_code_id" ref="iva_ded_27"/>
-            <field name="ref_tax_code_id" ref="iva_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_X0_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_ded_28"/>
-            <field name="ref_base_code_id" ref="iva_ded_28"/>
-            <field name="tax_code_id" ref="iva_ded_29"/>
-            <field name="ref_tax_code_id" ref="iva_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_X4_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 4% Importaciones bienes corrientes</field>
-            <field name="description">IVA 4% Importaciones bienes corrientes</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_26_4"/>
-            <field name="tax_code_id" ref="iva_ded_27_4"/>
-            <field name="ref_base_code_id" ref="iva_ded_26_4"/>
-            <field name="ref_tax_code_id" ref="iva_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_X4_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_28_4"/>
-            <field name="tax_code_id" ref="iva_ded_29_4"/>
-            <field name="ref_base_code_id" ref="iva_ded_28_4"/>
-            <field name="ref_tax_code_id" ref="iva_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_X7_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 7% Importaciones bienes corrientes</field>
-            <field name="description">IVA 7% Importaciones bienes corrientes</field>
-            <field eval="0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_26_7"/>
-            <field name="tax_code_id" ref="iva_ded_27_7"/>
-            <field name="ref_base_code_id" ref="iva_ded_26_7"/>
-            <field name="ref_tax_code_id" ref="iva_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_X7_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_28_7"/>
-            <field name="tax_code_id" ref="iva_ded_29_7"/>
-            <field name="ref_base_code_id" ref="iva_ded_28_7"/>
-            <field name="ref_tax_code_id" ref="iva_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_X8_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 8% Importaciones bienes corrientes</field>
-            <field name="description">IVA 8% Importaciones bienes corrientes</field>
-            <field eval="0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_26_8"/>
-            <field name="tax_code_id" ref="iva_ded_27_8"/>
-            <field name="ref_base_code_id" ref="iva_ded_26_8"/>
-            <field name="ref_tax_code_id" ref="iva_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_X8_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_28_8"/>
-            <field name="tax_code_id" ref="iva_ded_29_8"/>
-            <field name="ref_base_code_id" ref="iva_ded_28_8"/>
-            <field name="ref_tax_code_id" ref="iva_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_X10_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 10% Importaciones bienes corrientes</field>
-            <field name="description">IVA 10% Importaciones bienes corrientes</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_26_10"/>
-            <field name="tax_code_id" ref="iva_ded_27_10"/>
-            <field name="ref_base_code_id" ref="iva_ded_26_10"/>
-            <field name="ref_tax_code_id" ref="iva_ded_27_10"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_X10_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 10% Importaciones bienes de inversión</field>
-            <field name="description">IVA 10% Importaciones bienes de inversión</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_28_10"/>
-            <field name="tax_code_id" ref="iva_ded_29_10"/>
-            <field name="ref_base_code_id" ref="iva_ded_28_10"/>
-            <field name="ref_tax_code_id" ref="iva_ded_29_10"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-
-        <record id="iva_X16_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 16% Importaciones bienes corrientes</field>
-            <field name="description">IVA 16% Importaciones bienes corrientes</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_26_16"/>
-            <field name="tax_code_id" ref="iva_ded_27_16"/>
-            <field name="ref_base_code_id" ref="iva_ded_26_16"/>
-            <field name="ref_tax_code_id" ref="iva_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_X16_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_28_16"/>
-            <field name="tax_code_id" ref="iva_ded_29_16"/>
-            <field name="ref_base_code_id" ref="iva_ded_28_16"/>
-            <field name="ref_tax_code_id" ref="iva_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_X18_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 18% Importaciones bienes corrientes</field>
-            <field name="description">IVA 18% Importaciones bienes corrientes</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_26_18"/>
-            <field name="tax_code_id" ref="iva_ded_27_18"/>
-            <field name="ref_base_code_id" ref="iva_ded_26_18"/>
-            <field name="ref_tax_code_id" ref="iva_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_X18_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_28_18"/>
-            <field name="tax_code_id" ref="iva_ded_29_18"/>
-            <field name="ref_base_code_id" ref="iva_ded_28_18"/>
-            <field name="ref_tax_code_id" ref="iva_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_X21_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 21% Importaciones bienes corrientes</field>
-            <field name="description">IVA 21% Importaciones bienes corrientes</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_26_21"/>
-            <field name="tax_code_id" ref="iva_ded_27_21"/>
-            <field name="ref_base_code_id" ref="iva_ded_26_21"/>
-            <field name="ref_tax_code_id" ref="iva_ded_27_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_X21_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 21% Importaciones bienes de inversión</field>
-            <field name="description">IVA 21% Importaciones bienes de inversión</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_28_21"/>
-            <field name="tax_code_id" ref="iva_ded_29_21"/>
-            <field name="ref_base_code_id" ref="iva_ded_28_21"/>
-            <field name="ref_tax_code_id" ref="iva_ded_29_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <!-- IVA EXPORTACIONES (VENTAS )-->
-        <record id="iva_X0" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_extra_43"/>
-            <field name="ref_base_code_id" ref="base_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_ISP_compras_16" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_ISP_compras_16_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 16% Inversión del sujeto pasivo (1)</field>
-            <field name="parent_id" ref="iva_ISP_compras_16"/>
-            <field name="amount" eval="0.00"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="base_extra_44"/>
-            <field name="ref_base_code_id" ref="base_extra_44"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_ISP_compras_16_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 16% Inversión del sujeto pasivo (2)</field>
-            <field name="parent_id" ref="iva_ISP_compras_16"/>
-            <field name="amount" eval="-0.16"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_07"/>
-            <field name="tax_code_id" ref="iva_dev_09"/>
-            <field name="ref_base_code_id" ref="iva_dev_07"/>
-            <field name="ref_tax_code_id" ref="iva_dev_09"/>
-            <field name="tax_sign" eval="-1.0"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="ref_tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_ISP_compras_16_3" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 16% Inversión del sujeto pasivo (3)</field>
-            <field name="parent_id" ref="iva_ISP_compras_16"/>
-            <field name="amount" eval="0.16"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_22_16"/>
-            <field name="tax_code_id" ref="iva_ded_23_16"/>
-            <field name="ref_base_code_id" ref="iva_ded_22_16"/>
-            <field name="ref_tax_code_id" ref="iva_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_ISP_compras_18" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 18% Inversión del sujeto pasivo</field>
-            <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_ISP_compras_18_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 18% Inversión del sujeto pasivo (1)</field>
-            <field name="parent_id" ref="iva_ISP_compras_18"/>
-            <field name="amount" eval="0.00"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="base_extra_44"/>
-            <field name="ref_base_code_id" ref="base_extra_44"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_ISP_compras_18_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 18% Inversión del sujeto pasivo (2)</field>
-            <field name="parent_id" ref="iva_ISP_compras_18"/>
-            <field name="amount" eval="-0.18"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_07_18"/>
-            <field name="tax_code_id" ref="iva_dev_09_18"/>
-            <field name="ref_base_code_id" ref="iva_dev_07_18"/>
-            <field name="ref_tax_code_id" ref="iva_dev_09_18"/>
-            <field name="tax_sign" eval="-1.0"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="ref_tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_ISP_compras_18_3" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 18% Inversión del sujeto pasivo (3)</field>
-            <field name="parent_id" ref="iva_ISP_compras_18"/>
-            <field name="amount" eval="0.18"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_22_18"/>
-            <field name="tax_code_id" ref="iva_ded_23_18"/>
-            <field name="ref_base_code_id" ref="iva_ded_22_18"/>
-            <field name="ref_tax_code_id" ref="iva_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_ISP_compras_21" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 21% Inversión del sujeto pasivo</field>
-            <field name="description">IVA 21% Inversión del sujeto pasivo</field>
-            <field name="amount" eval="1.00"/>
-            <field name="type">percent</field>
-            <field name="child_depend" eval="1"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_ISP_compras_21_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 21% Inversión del sujeto pasivo (1)</field>
-            <field name="parent_id" ref="iva_ISP_compras_21"/>
-            <field name="amount" eval="0.00"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="base_extra_44"/>
-            <field name="ref_base_code_id" ref="base_extra_44"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_ISP_compras_21_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 21% Inversión del sujeto pasivo (2)</field>
-            <field name="parent_id" ref="iva_ISP_compras_21"/>
-            <field name="amount" eval="-0.21"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_07_21"/>
-            <field name="tax_code_id" ref="iva_dev_09_21"/>
-            <field name="ref_base_code_id" ref="iva_dev_07_21"/>
-            <field name="ref_tax_code_id" ref="iva_dev_09_21"/>
-            <field name="tax_sign" eval="-1.0"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="ref_tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_ISP_compras_21_3" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 21% Inversión del sujeto pasivo (3)</field>
-            <field name="parent_id" ref="iva_ISP_compras_21"/>
-            <field name="amount" eval="0.21"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_22_21"/>
-            <field name="tax_code_id" ref="iva_ded_23_21"/>
-            <field name="ref_base_code_id" ref="iva_ded_22_21"/>
-            <field name="ref_tax_code_id" ref="iva_ded_23_21"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-
-        <!-- IVA REPERCUTIDO-->
-        <record id="iva_rep_4" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 4%</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_01"/>
-            <field name="tax_code_id" ref="iva_dev_03"/>
-            <field name="ref_base_code_id" ref="iva_dev_01"/>
-            <field name="ref_tax_code_id" ref="iva_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_rep_7" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 7%</field>
-            <field eval="0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_04"/>
-            <field name="tax_code_id" ref="iva_dev_06"/>
-            <field name="ref_base_code_id" ref="iva_dev_04"/>
-            <field name="ref_tax_code_id" ref="iva_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_rep_8" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 8%</field>
-            <field eval="0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_04_8"/>
-            <field name="tax_code_id" ref="iva_dev_06_8"/>
-            <field name="ref_base_code_id" ref="iva_dev_04_8"/>
-            <field name="ref_tax_code_id" ref="iva_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_rep_10" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 10%</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_04_10"/>
-            <field name="tax_code_id" ref="iva_dev_06_10"/>
-            <field name="ref_base_code_id" ref="iva_dev_04_10"/>
-            <field name="ref_tax_code_id" ref="iva_dev_06_10"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="iva_rep_16" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 16%</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_07"/>
-            <field name="tax_code_id" ref="iva_dev_09"/>
-            <field name="ref_base_code_id" ref="iva_dev_07"/>
-            <field name="ref_tax_code_id" ref="iva_dev_09"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="iva_rep_18" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 18%</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_07_18"/>
-            <field name="tax_code_id" ref="iva_dev_09_18"/>
-            <field name="ref_base_code_id" ref="iva_dev_07_18"/>
-            <field name="ref_tax_code_id" ref="iva_dev_09_18"/>
-            <field 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_rep_21" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 21%</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_07_21"/>
-            <field name="tax_code_id" ref="iva_dev_09_21"/>
-            <field name="ref_base_code_id" ref="iva_dev_07_21"/>
-            <field name="ref_tax_code_id" ref="iva_dev_09_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-            <field eval="0" name="sequence"/>
-        </record>
-
-
-        <!-- Plantillas para recargo de equivalencia-->
-        <record id="re_05" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">0.50% Recargo Equivalencia Ventas</field>
-            <field eval="0.005" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_10"/>
-            <field name="tax_code_id" ref="iva_dev_12"/>
-            <field name="ref_base_code_id" ref="iva_dev_10"/>
-            <field name="ref_tax_code_id" ref="iva_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_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_13"/>
-            <field name="tax_code_id" ref="iva_dev_15"/>
-            <field name="ref_base_code_id" ref="iva_dev_13"/>
-            <field name="ref_tax_code_id" ref="iva_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_14" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">1.4% Recargo Equivalencia Ventas</field>
-            <field eval="0.014" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_13_14"/>
-            <field name="tax_code_id" ref="iva_dev_15_14"/>
-            <field name="ref_base_code_id" ref="iva_dev_13_14"/>
-            <field name="ref_tax_code_id" ref="iva_dev_15_14"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="re_4" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">4% Recargo Equivalencia Ventas</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_16"/>
-            <field name="tax_code_id" ref="iva_dev_18"/>
-            <field name="ref_base_code_id" ref="iva_dev_16"/>
-            <field name="ref_tax_code_id" ref="iva_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_52" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_477000"/>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_16_52"/>
-            <field name="tax_code_id" ref="iva_dev_18_52"/>
-            <field name="ref_base_code_id" ref="iva_dev_16_52"/>
-            <field name="ref_tax_code_id" ref="iva_dev_18_52"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="re_buy_05" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_10"/>
-            <field name="tax_code_id" ref="iva_ded_12"/>
-            <field name="ref_base_code_id" ref="iva_ded_10"/>
-            <field name="ref_tax_code_id" ref="iva_ded_12"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="re_buy_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_13"/>
-            <field name="tax_code_id" ref="iva_ded_15"/>
-            <field name="ref_base_code_id" ref="iva_ded_13"/>
-            <field name="ref_tax_code_id" ref="iva_ded_15"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="re_buy_14" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_13_14"/>
-            <field name="tax_code_id" ref="iva_ded_15_14"/>
-            <field name="ref_base_code_id" ref="iva_ded_13_14"/>
-            <field name="ref_tax_code_id" ref="iva_ded_15_14"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="re_buy_4" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_16"/>
-            <field name="tax_code_id" ref="iva_ded_18"/>
-            <field name="ref_base_code_id" ref="iva_ded_16"/>
-            <field name="ref_tax_code_id" ref="iva_ded_18"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="re_buy_52" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_472000"/>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_16_52"/>
-            <field name="tax_code_id" ref="iva_ded_18_52"/>
-            <field name="ref_base_code_id" ref="iva_ded_16_52"/>
-            <field name="ref_tax_code_id" ref="iva_ded_18_52"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-
-<!-- OPERACIONES INTRACOMUNITARIAS -->
-
-        <!-- VENTAS -->
-        <record id="iva_IO" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 0% Intracomunitario</field>
-            <field name="description">IVA 0% Intracomunitario 0</field>
-            <field eval="0.00" name="amount"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="base_intra_42"/>
-            <field name="ref_base_code_id" ref="base_intra_42"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-
-        <!-- COMPRAS -->
-
-		<record id="iva_IC_compras_4_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 4% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_4_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_4_bc"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_30_4"/>
-            <field name="tax_code_id" ref="iva_ded_31_4"/>
-            <field name="ref_base_code_id" ref="iva_ded_30_4"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_31_4"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_4_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_4_bc"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_IC_compras_4_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 4% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_4_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_4_bi"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_32_4"/>
-            <field name="tax_code_id" ref="iva_ded_33_4"/>
-            <field name="ref_base_code_id" ref="iva_ded_32_4"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_33_4"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_4_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_4_bi"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-         <record id="iva_IC_compras_7_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 7% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 7% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_7_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_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_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_30_7"/>
-            <field name="tax_code_id" ref="iva_ded_31_7"/>
-            <field name="ref_base_code_id" ref="iva_ded_30_7"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_31_7"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_7_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_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_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_IC_compras_7_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_IC_compras_7_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_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_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_32_7"/>
-            <field name="tax_code_id" ref="iva_ded_33_7"/>
-            <field name="ref_base_code_id" ref="iva_ded_32_7"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_33_7"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_7_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_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_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_IC_compras_8_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_IC_compras_8_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_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_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_30_8"/>
-            <field name="tax_code_id" ref="iva_ded_31_8"/>
-            <field name="ref_base_code_id" ref="iva_ded_30_8"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_31_8"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_8_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_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_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_IC_compras_8_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <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_IC_compras_8_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_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_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_32_8"/>
-            <field name="tax_code_id" ref="iva_ded_33_8"/>
-            <field name="ref_base_code_id" ref="iva_ded_32_8"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_33_8"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_8_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_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_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_IC_compras_10_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 10% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 10% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_10_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_10_bc"/>
-            <field name="name">IVA 10% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_30_10"/>
-            <field name="tax_code_id" ref="iva_ded_31_10"/>
-            <field name="ref_base_code_id" ref="iva_ded_30_10"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_31_10"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_10_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_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_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_IC_compras_10_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 10% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 10% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_10_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_10_bi"/>
-            <field name="name">IVA 10% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_32_10"/>
-            <field name="tax_code_id" ref="iva_ded_33_10"/>
-            <field name="ref_base_code_id" ref="iva_ded_32_10"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_33_10"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_10_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_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_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-		<record id="iva_IC_compras_16_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 16% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_16_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_16_bc"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_30_16"/>
-            <field name="tax_code_id" ref="iva_ded_31_16"/>
-            <field name="ref_base_code_id" ref="iva_ded_30_16"/>
-            <field name="ref_tax_code_id" ref="iva_ded_31_16"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_16_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_16_bc"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-		<record id="iva_IC_compras_16_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 16% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_16_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_16_bi"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_32_16"/>
-            <field name="tax_code_id" ref="iva_ded_33_16"/>
-            <field name="ref_base_code_id" ref="iva_ded_32_16"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_33_16"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_16_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_16_bi"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_IC_compras_18_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 18% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_18_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_18_bc"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_30_18"/>
-            <field name="tax_code_id" ref="iva_ded_31_18"/>
-            <field name="ref_base_code_id" ref="iva_ded_30_18"/>
-            <field name="ref_tax_code_id" ref="iva_ded_31_18"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_18_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_18_bc"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <!--record id="vat_IO_buy_21b_3" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="vat_IO_buy_21b"/>
-            <field name="name">Biens Déductibles 21% (3)</field>
-            <field eval="0.00" name="amount"/>
-            <field name="type">percent</field>
-            <field name="ref_base_code_id" ref="vat_code_a86"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record-->
-<!-- ES NECESARIO ESTE ÚLTIMO REGISTRO????-->
-
-         <record id="iva_IC_compras_18_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 18% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_18_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_18_bi"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_32_18"/>
-            <field name="tax_code_id" ref="iva_ded_33_18"/>
-            <field name="ref_base_code_id" ref="iva_ded_32_18"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_33_18"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_18_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_18_bi"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-		<record id="iva_IC_compras_21_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 21% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_21_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_21_bc"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_30_21"/>
-            <field name="tax_code_id" ref="iva_ded_31_21"/>
-            <field name="ref_base_code_id" ref="iva_ded_30_21"/>
-            <field name="ref_tax_code_id" ref="iva_ded_31_21"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_21_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_21_bc"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-		<record id="iva_IC_compras_21_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 21% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_21_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_21_bi"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_472000"/>
-            <field name="account_collected_id" ref="pgc_472000"/>
-            <field name="base_code_id" ref="iva_ded_32_21"/>
-            <field name="tax_code_id" ref="iva_ded_33_21"/>
-            <field name="ref_base_code_id" ref="iva_ded_32_21"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_ded_33_21"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_IC_compras_21_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="parent_id" ref="iva_IC_compras_21_bi"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_477000"/>
-            <field name="account_collected_id" ref="pgc_477000"/>
-            <field name="base_code_id" ref="iva_dev_19"/>
-            <field name="tax_code_id" ref="iva_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-
-        <!-- RETENCIONES DE IRPF -->
-        <!--
-        - Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.
-        - 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_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_root"/>
-        </record>
-
-        <record id="irpf_base_1" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 1%</field>
-            <field name="code">B.IRPF1</field>
-            <field name="parent_id" ref="irpf_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_2" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 2%</field>
-            <field name="code">B.IRPF2</field>
-            <field name="parent_id" ref="irpf_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_7" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 7%</field>
-            <field name="code">B.IRPF7</field>
-            <field name="parent_id" ref="irpf_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_9" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 9%</field>
-            <field name="code">B.IRPF9</field>
-            <field name="parent_id" ref="irpf_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_15" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 15%</field>
-            <field name="code">B.IRPF15</field>
-            <field name="parent_id" ref="irpf_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_18" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 18%</field>
-            <field name="code">B.IRPF18</field>
-            <field name="parent_id" ref="irpf_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_19" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 19%</field>
-            <field name="code">B.IRPF19</field>
-            <field name="parent_id" ref="irpf_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_20" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 20%</field>
-            <field name="code">B.IRPF20</field>
-            <field name="parent_id" ref="irpf_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_21" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 21%</field>
-            <field name="code">B.IRPF21</field>
-            <field name="parent_id" ref="irpf_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!--Cuotas-->
-        <record id="irpf_cuota_total" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Total Cuota</field>
-            <field name="code">IRPF</field>
-            <field name="parent_id" ref="vat_code_chart_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_1" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 1%</field>
-            <field name="code">IRPF1</field>
-            <field name="parent_id" ref="irpf_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_2" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 2%</field>
-            <field name="code">IRPF2</field>
-            <field name="parent_id" ref="irpf_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_7" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 7%</field>
-            <field name="code">IRPF7</field>
-            <field name="parent_id" ref="irpf_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_9" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 9%</field>
-            <field name="code">IRPF9</field>
-            <field name="parent_id" ref="irpf_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_15" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 15%</field>
-            <field name="code">IRPF15</field>
-            <field name="parent_id" ref="irpf_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_18" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 18%</field>
-            <field name="code">IRPF18</field>
-            <field name="parent_id" ref="irpf_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_19" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 19%</field>
-            <field name="code">IRPF19</field>
-            <field name="parent_id" ref="irpf_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_20" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 20%</field>
-            <field name="code">IRPF20</field>
-            <field name="parent_id" ref="irpf_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_21" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 21%</field>
-            <field name="code">IRPF21</field>
-            <field name="parent_id" ref="irpf_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Plantillas de retenciones-->
-        <record id="irpf_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones IRPF 1%</field>
-            <field eval="-0.01" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475100"/>
-            <field name="account_paid_id" ref="pgc_475100"/>
-            <field name="base_code_id" ref="irpf_base_1"/>
-            <field name="tax_code_id" ref="irpf_cuota_1"/>
-            <field name="ref_base_code_id" ref="irpf_base_1"/>
-            <field name="ref_tax_code_id" ref="irpf_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_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones IRPF 2%</field>
-            <field eval="-0.02" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475100"/>
-            <field name="account_paid_id" ref="pgc_475100"/>
-            <field name="base_code_id" ref="irpf_base_2"/>
-            <field name="tax_code_id" ref="irpf_cuota_2"/>
-            <field name="ref_base_code_id" ref="irpf_base_2"/>
-            <field name="ref_tax_code_id" ref="irpf_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_7" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones IRPF 7%</field>
-            <field eval="-0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475100"/>
-            <field name="account_paid_id" ref="pgc_475100"/>
-            <field name="base_code_id" ref="irpf_base_7"/>
-            <field name="tax_code_id" ref="irpf_cuota_7"/>
-            <field name="ref_base_code_id" ref="irpf_base_7"/>
-            <field name="ref_tax_code_id" ref="irpf_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_9" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones IRPF 9%</field>
-            <field eval="-0.09" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475100"/>
-            <field name="account_paid_id" ref="pgc_475100"/>
-            <field name="base_code_id" ref="irpf_base_9"/>
-            <field name="tax_code_id" ref="irpf_cuota_9"/>
-            <field name="ref_base_code_id" ref="irpf_base_9"/>
-            <field name="ref_tax_code_id" ref="irpf_cuota_9"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="irpf_15" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones IRPF 15%</field>
-            <field eval="-0.15" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475100"/>
-            <field name="account_paid_id" ref="pgc_475100"/>
-            <field name="base_code_id" ref="irpf_base_15"/>
-            <field name="tax_code_id" ref="irpf_cuota_15"/>
-            <field name="ref_base_code_id" ref="irpf_base_15"/>
-            <field name="ref_tax_code_id" ref="irpf_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_18" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones IRPF 18%</field>
-            <field eval="-0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475100"/>
-            <field name="account_paid_id" ref="pgc_475100"/>
-            <field name="base_code_id" ref="irpf_base_18"/>
-            <field name="tax_code_id" ref="irpf_cuota_18"/>
-            <field name="ref_base_code_id" ref="irpf_base_18"/>
-            <field name="ref_tax_code_id" ref="irpf_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_19" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones IRPF 19%</field>
-            <field eval="-0.19" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475100"/>
-            <field name="account_paid_id" ref="pgc_475100"/>
-            <field name="base_code_id" ref="irpf_base_19"/>
-            <field name="tax_code_id" ref="irpf_cuota_19"/>
-            <field name="ref_base_code_id" ref="irpf_base_19"/>
-            <field name="ref_tax_code_id" ref="irpf_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_20" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones IRPF 20%</field>
-            <field eval="-0.20" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475100"/>
-            <field name="account_paid_id" ref="pgc_475100"/>
-            <field name="base_code_id" ref="irpf_base_20"/>
-            <field name="tax_code_id" ref="irpf_cuota_20"/>
-            <field name="ref_base_code_id" ref="irpf_base_20"/>
-            <field name="ref_tax_code_id" ref="irpf_cuota_20"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="irpf_21" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones IRPF 21%</field>
-            <field eval="-0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_475100"/>
-            <field name="account_paid_id" ref="pgc_475100"/>
-            <field name="base_code_id" ref="irpf_base_21"/>
-            <field name="tax_code_id" ref="irpf_cuota_21"/>
-            <field name="ref_base_code_id" ref="irpf_base_21"/>
-            <field name="ref_tax_code_id" ref="irpf_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_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_root"/>
-        </record>
-
-        <record id="irpf_base_sale_1" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 1%</field>
-            <field name="code">B.IRPF1 AC</field>
-            <field name="parent_id" ref="irpf_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_sale_2" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 2%</field>
-            <field name="code">B.IRPF2 AC</field>
-            <field name="parent_id" ref="irpf_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_sale_7" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 7%</field>
-            <field name="code">B.IRPF7 AC</field>
-            <field name="parent_id" ref="irpf_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_sale_9" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 9%</field>
-            <field name="code">B.IRPF9 AC</field>
-            <field name="parent_id" ref="irpf_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_sale_15" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 15%</field>
-            <field name="code">B.IRPF15 AC</field>
-            <field name="parent_id" ref="irpf_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_sale_18" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 18%</field>
-            <field name="code">B.IRPF18 AC</field>
-            <field name="parent_id" ref="irpf_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_sale_19" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 19%</field>
-            <field name="code">B.IRPF19 AC</field>
-            <field name="parent_id" ref="irpf_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_sale_20" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 20%</field>
-            <field name="code">B.IRPF20 AC</field>
-            <field name="parent_id" ref="irpf_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_base_sale_21" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 21%</field>
-            <field name="code">B.IRPF21 AC</field>
-            <field name="parent_id" ref="irpf_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!--Cuotas-->
-        <record id="irpf_cuota_sale_total" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Total Cuota</field>
-            <field name="code">IRPF AC</field>
-            <field name="parent_id" ref="vat_code_chart_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_sale_1" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 1%</field>
-            <field name="code">IRPF1 AC</field>
-            <field name="parent_id" ref="irpf_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_sale_2" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 2%</field>
-            <field name="code">IRPF2 AC</field>
-            <field name="parent_id" ref="irpf_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_sale_7" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 7%</field>
-            <field name="code">IRPF7 AC</field>
-            <field name="parent_id" ref="irpf_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_sale_9" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 9%</field>
-            <field name="code">IRPF9 AC</field>
-            <field name="parent_id" ref="irpf_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_sale_15" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 15%</field>
-            <field name="code">IRPF15 AC</field>
-            <field name="parent_id" ref="irpf_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_sale_18" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 18%</field>
-            <field name="code">IRPF18 AC</field>
-            <field name="parent_id" ref="irpf_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_sale_19" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 19%</field>
-            <field name="code">IRPF19 AC</field>
-            <field name="parent_id" ref="irpf_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_sale_20" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 20%</field>
-            <field name="code">IRPF20 AC</field>
-            <field name="parent_id" ref="irpf_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_cuota_sale_21" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 21%</field>
-            <field name="code">IRPF21 AC</field>
-            <field name="parent_id" ref="irpf_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Plantillas de retenciones-->
-        <record id="irpf_sale_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones a cuenta IRPF 1%</field>
-            <field eval="-0.01" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473000"/>
-            <field name="account_paid_id" ref="pgc_473000"/>
-            <field name="base_code_id" ref="irpf_base_sale_1"/>
-            <field name="tax_code_id" ref="irpf_cuota_sale_1"/>
-            <field name="ref_base_code_id" ref="irpf_base_sale_1"/>
-            <field name="ref_tax_code_id" ref="irpf_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_sale_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones a cuenta IRPF 2%</field>
-            <field eval="-0.02" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473000"/>
-            <field name="account_paid_id" ref="pgc_473000"/>
-            <field name="base_code_id" ref="irpf_base_sale_2"/>
-            <field name="tax_code_id" ref="irpf_cuota_sale_2"/>
-            <field name="ref_base_code_id" ref="irpf_base_sale_2"/>
-            <field name="ref_tax_code_id" ref="irpf_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_sale_7" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones a cuenta IRPF 7%</field>
-            <field eval="-0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473000"/>
-            <field name="account_paid_id" ref="pgc_473000"/>
-            <field name="base_code_id" ref="irpf_base_sale_7"/>
-            <field name="tax_code_id" ref="irpf_cuota_sale_7"/>
-            <field name="ref_base_code_id" ref="irpf_base_sale_7"/>
-            <field name="ref_tax_code_id" ref="irpf_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_sale_9" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones a cuenta IRPF 9%</field>
-            <field eval="-0.09" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473000"/>
-            <field name="account_paid_id" ref="pgc_473000"/>
-            <field name="base_code_id" ref="irpf_base_sale_9"/>
-            <field name="tax_code_id" ref="irpf_cuota_sale_9"/>
-            <field name="ref_base_code_id" ref="irpf_base_sale_9"/>
-            <field name="ref_tax_code_id" ref="irpf_cuota_sale_9"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="irpf_sale_15" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones a cuenta IRPF 15%</field>
-            <field eval="-0.15" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473000"/>
-            <field name="account_paid_id" ref="pgc_473000"/>
-            <field name="base_code_id" ref="irpf_base_sale_15"/>
-            <field name="tax_code_id" ref="irpf_cuota_sale_15"/>
-            <field name="ref_base_code_id" ref="irpf_base_sale_15"/>
-            <field name="ref_tax_code_id" ref="irpf_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_sale_18" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones a cuenta IRPF 18%</field>
-            <field eval="-0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473000"/>
-            <field name="account_paid_id" ref="pgc_473000"/>
-            <field name="base_code_id" ref="irpf_base_sale_18"/>
-            <field name="tax_code_id" ref="irpf_cuota_sale_18"/>
-            <field name="ref_base_code_id" ref="irpf_base_sale_18"/>
-            <field name="ref_tax_code_id" ref="irpf_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_sale_19" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones a cuenta IRPF 19%</field>
-            <field eval="-0.19" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473000"/>
-            <field name="account_paid_id" ref="pgc_473000"/>
-            <field name="base_code_id" ref="irpf_base_sale_19"/>
-            <field name="tax_code_id" ref="irpf_cuota_sale_19"/>
-            <field name="ref_base_code_id" ref="irpf_base_sale_19"/>
-            <field name="ref_tax_code_id" ref="irpf_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_sale_20" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones a cuenta IRPF 20%</field>
-            <field eval="-0.20" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473000"/>
-            <field name="account_paid_id" ref="pgc_473000"/>
-            <field name="base_code_id" ref="irpf_base_sale_20"/>
-            <field name="tax_code_id" ref="irpf_cuota_sale_20"/>
-            <field name="ref_base_code_id" ref="irpf_base_sale_20"/>
-            <field name="ref_tax_code_id" ref="irpf_cuota_sale_20"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="irpf_sale_21" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template"/>
-            <field name="name">Retenciones a cuenta IRPF 21%</field>
-            <field eval="-0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_473000"/>
-            <field name="account_paid_id" ref="pgc_473000"/>
-            <field name="base_code_id" ref="irpf_base_sale_21"/>
-            <field name="tax_code_id" ref="irpf_cuota_sale_21"/>
-            <field name="ref_base_code_id" ref="irpf_base_sale_21"/>
-            <field name="ref_tax_code_id" ref="irpf_cuota_sale_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-    </data>
-</openerp>
diff --git a/addons/l10n_es/taxes_data_assoc.xml b/addons/l10n_es/taxes_data_assoc.xml
deleted file mode 100644
index 152b27363af..00000000000
--- a/addons/l10n_es/taxes_data_assoc.xml
+++ /dev/null
@@ -1,3538 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<openerp>
-    <data noupdate="0">
-
-      <!--
-      Plantillas de impuestos para el Plan General Contable Asociaciones 2008.
-
-      Basado en taxes_data.xml, con los siguientes cambios:
-
-      - Se sustituyen los códigos:
-            vat_code_chart_root => vat_code_chart_assoc_root
-            l10nES_chart_template => l10nES_chart_template_assoc
-            pgc_* => pgc_assoc_*
-            iva_* => iva_assoc_*
-            re_* => re_assoc_*
-            irpf_* => irpf_assoc_*
-            base_* => base_assoc_*
-
-       Corrección: Códigos 42 "Entregas Intracomunitarias" y 43 "Exportaciones y operaciones asimiladas"
-       Impuestos IRPF se les ha asignado el grupo others (Otros) en lugar del grupo vat (IVA) por defecto
-       Añdido IRPF 2% (act. agrícolas, ganaderas, forestales), 19% y 21% (antiguo 18%)
-       Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.
-      -->
-
-<!-- Definición de IVA y retenciones, códigos de impuestos y cuentas contables adicionales -->
-
-
-<!-- Configuracion de codigos de impuesto-->
-
-
-    <!-- *********************************************** -->
-    <!--IVA DEVENGADO -->
-    <!-- *********************************************** -->
-
-    <!--Base imponible-->
-    <!-- *********************************************** -->
-        <record id="iva_assoc_dev_base" model="account.tax.code.template">
-            <field name="name">IVA Devengado Base Imponible</field>
-            <field name="code">--</field>
-            <field name="sign">1.0</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-        </record>
-
-    <!-- Exentas IVA -->
-        <record id="base_assoc_sop_ex" model="account.tax.code.template">
-            <field name="name">Base adquisiciones exentas</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-            <field name="code">--</field>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="base_assoc_rep_ex" model="account.tax.code.template">
-            <field name="name">Base ventas exentas</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-            <field name="sign">1.0</field>
-        </record>             
-
-        <!-- IVA Soportado -->
-        <record id="iva_assoc_sop_ex" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA Soportado exento (operaciones corrientes)</field>
-            <field eval="0.0" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field name="base_code_id" ref="base_assoc_sop_ex"/>
-            <field name="ref_base_code_id" ref="base_assoc_sop_ex"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <!-- IVA REPERCUTIDO-->
-        <record id="iva_assoc_rep_ex" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA Exento</field>
-            <field eval="0.0" name="amount"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="base_assoc_rep_ex"/>
-            <field name="ref_base_code_id" ref="base_assoc_rep_ex"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-
-
-    <!--Régimen general-->
-
-        <record id="iva_assoc_dev_01" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 4%</field>
-            <field name="code">[01]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_04" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 7%</field>
-            <field name="code">[04]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_dev_04_8" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 8%</field>
-            <field name="code">[04]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_04_10" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 10%</field>
-            <field name="code">[04]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_07" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 16%</field>
-            <field name="code">[07]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_dev_07_18" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 18%</field>
-            <field name="code">[07]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_07_21" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Base Imponible 21%</field>
-            <field name="code">[07]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- RECARGO DE EQUIVALENCIA -->
-        <!--record id="re_assoc_base" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible</field>
-            <field name="code">_</field>
-            <field name="sign">1.0</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-        </record-->
-
-        <record id="iva_assoc_dev_10" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible 0.5%</field>
-            <field name="code">[10]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_13" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible 1%</field>
-            <field name="code">[13]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_13_14" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible 1.4%</field>
-            <field name="code">[13]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_16" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible 4%</field>
-            <field name="code">[16]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_16_52" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible 5.2%</field>
-            <field name="code">[16]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-
-        <!-- ADQUISICIONES INTRACOMUNITARIAS -->
-
-        <record id="iva_assoc_dev_19" model="account.tax.code.template">
-            <field name="name">Adquisiciones intracomunitarias. Base Imponible</field>
-            <field name="code">[19]</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-    <!--IVA devengado cuota-->
-    <!-- *********************************************** -->
-
-
-    <!--Régimen general-->
-
-
-        <record id="iva_assoc_dev_21" model="account.tax.code.template">
-            <field name="name">IVA Cuota total devengada</field>
-            <field name="code">[21]</field>
-            <field name="sign">1.0</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-        </record>
-
-        <record id="iva_assoc_dev_03" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 4%</field>
-            <field name="code">[03]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_06" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 7%</field>
-            <field name="code">[06]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_06_8" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 8%</field>
-            <field name="code">[06]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_06_10" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 10%</field>
-            <field name="code">[06]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_09" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 16%</field>
-            <field name="code">[09]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_09_18" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 18%</field>
-            <field name="code">[09]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_09_21" model="account.tax.code.template">
-            <field name="name">Régimen general IVA Devengado. Cuota 21%</field>
-            <field name="code">[09]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- RECARGO DE EQUIVALENCIA -->
-        <!--record id="re_base" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Base Imponible</field>
-            <field name="code">_</field>
-            <field name="sign">1.0</field>
-            <field name="parent_id" ref="iva_assoc_dev_base"/>
-        </record-->
-
-        <record id="iva_assoc_dev_12" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia. Cuota 0.5%</field>
-            <field name="code">[12]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_15" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia. Cuota 1%</field>
-            <field name="code">[15]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_15_14" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia. Cuota 1.4%</field>
-            <field name="code">[15]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_18" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia. Cuota 4%</field>
-            <field name="code">[18]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_dev_18_52" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia. Cuota 5.2%</field>
-            <field name="code">[18]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-
-        <!-- ADQUISICIONES INTRACOMUNITARIAS -->
-
-        <record id="iva_assoc_dev_20" model="account.tax.code.template">
-            <field name="name">Adquisiciones intracomunitarias. Cuota</field>
-            <field name="code">[20]</field>
-            <field name="parent_id" ref="iva_assoc_dev_21"/>
-            <field name="sign">1.0</field>
-        </record>
-
-
-
-
-
-    <!-- *********************************************** -->
-    <!--IVA DEDUCIBLE -->
-    <!-- *********************************************** -->
-
-
-    <!--IVA Soportado (Deducible) Base Imponible-->
-    <!-- *********************************************** -->
-        <record id="iva_assoc_ded_base_total" model="account.tax.code.template">
-            <field name="name">IVA Deducible Base Imponible</field>
-            <field name="code">--</field>
-            <field name="sign">1.0</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-        </record>
-
-        <!-- Base en OPERACIONES INTERIORES CORRIENTES-->
-        <record id="iva_assoc_ded_22" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes</field>
-            <field name="code">[22]</field>
-            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_22_16" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_22_18" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_22_7" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_22_8" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_22_4" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_22_10" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_22_21" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_22"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Base en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
-        <record id="iva_assoc_ded_24" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión</field>
-            <field name="code">[24]</field>
-            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_24_16" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_24_18" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_24_7" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_24_8" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_24_4" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_24_10" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_24_21" model="account.tax.code.template">
-            <field name="name">Base operaciones interiores bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_24"/>
-            <field name="sign">1.0</field>
-        </record>
-
-
-        <!-- Base EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
-        <record id="iva_assoc_ded_26" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes</field>
-            <field name="code">[26]</field>
-            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_26_16" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_26_18" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_26_7" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_26_8" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_26_4" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_26_10" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_26_21" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_26"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Base EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
-        <record id="iva_assoc_ded_28" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión</field>
-            <field name="code">[28]</field>
-            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_28_16" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_28_18" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_28_7" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_28_8" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_28_4" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_28_10" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_28_21" model="account.tax.code.template">
-            <field name="name">Base importaciones bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_28"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
-        <record id="iva_assoc_ded_30" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes</field>
-            <field name="code">[30]</field>
-            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_30_16" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_30_18" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_30_7" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_30_8" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_30_4" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_30_10" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_30_21" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_30"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
-        <record id="iva_assoc_ded_32" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión</field>
-            <field name="code">[32]</field>
-            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_32_16" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_32_18" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_32_7" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_32_8" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_32_4" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_32_10" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_32_21" model="account.tax.code.template">
-            <field name="name">Base adquisiciones intracomunitarias bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_32"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- BASE RECARGO DE EQUIVALENCIA-->
-        <record id="iva_assoc_ded_10" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Base Imponible 0.5%</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_13" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Base Imponible 1%</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_13_14" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Base Imponible 1.4%</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_16" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Base Imponible 4%</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_16_52" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Base Imponible 5.2%</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_base_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-
-    <!-- IVA DEDUCIBLE Cuotas-->
-    <!-- *********************************************** -->
-
-        <record id="iva_assoc_ded_cuota_total" model="account.tax.code.template">
-            <field name="name">IVA deducible (Cuota)- Total a deducir [Mod.303]</field>
-            <field name="code">[37]</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Cuotas en OPERACIONES INTERIORES CORRIENTES-->
-        <record id="iva_assoc_ded_23" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes</field>
-            <field name="code">[23]</field>
-            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_23_16" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_23_18" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_23_7" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_23_8" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_23_10" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_23_4" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_23_21" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_23"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Cuotas en OPERACIONES INTERIORES CON BIENES DE INVERSIÓN-->
-        <record id="iva_assoc_ded_25" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión</field>
-            <field name="code">[25]</field>
-            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_25_16" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_25_18" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_25_7" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_25_8" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_25_4" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_25_10" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_25_21" model="account.tax.code.template">
-            <field name="name">Cuotas soportadas operaciones interiores bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_25"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES CORRIENTES-->
-        <record id="iva_assoc_ded_27" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes</field>
-            <field name="code">[27]</field>
-            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_27_16" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_27_18" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_27_7" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_27_8" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_27_4" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_27_10" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_27_21" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_27"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!-- Cuotas devengadas EN LAS IMPORTACIONES DE BIENES DE INVERSIÓN-->
-        <record id="iva_assoc_ded_29" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión</field>
-            <field name="code">[29]</field>
-            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_29_16" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_29_18" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_29_7" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_29_8" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_29_4" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_29_10" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_29_21" model="account.tax.code.template">
-            <field name="name">Cuotas devengadas importaciones bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_29"/>
-            <field name="sign">1.0</field>
-        </record>
-        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES CORRIENTES-->
-        <record id="iva_assoc_ded_31" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes</field>
-            <field name="code">[31]</field>
-            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_31_16" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_31_18" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_31_7" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_31_8" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_31_4" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_31_10" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_31_21" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes corrientes (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_31"/>
-            <field name="sign">1.0</field>
-        </record>
-        <!-- ADQUISICIONES INTRACOMUNITARIAS DE BIENES DE INVERSIÓN-->
-        <record id="iva_assoc_ded_33" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión</field>
-            <field name="code">[33]</field>
-            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_33_16" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (16%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_33_18" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (18%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_33_7" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (7%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_33_8" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (8%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_33_4" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (4%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_33_10" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (10%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-        <record id="iva_assoc_ded_33_21" model="account.tax.code.template">
-            <field name="name">En adquisiciones intracomunitarias bienes inversión (21%)</field>
-            <field name="code">--</field>
-            <field name="parent_id" ref="iva_assoc_ded_33"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!--Otros Códigos de Impuestos-->
-        <record id="base_assoc_intra_42" model="account.tax.code.template">
-            <field name="name">Entregas Intracomunitarias</field>
-            <field name="code">[42]</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="base_assoc_extra_43" model="account.tax.code.template">
-            <field name="name">Exportaciones y operaciones asimiladas</field>
-            <field name="code">[43]</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="base_assoc_extra_44" model="account.tax.code.template">
-            <field name="name">Inversión del sujeto pasivo</field>
-            <field name="code">[44]</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!--Cuota Recargo de Equivalencia-->
-        <record id="iva_assoc_ded_12" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Cuota 0.5%</field>
-            <field name="code">[12]</field>
-            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_15" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Cuota 1%</field>
-            <field name="code">[15]</field>
-            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_15_14" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Cuota 1.4%</field>
-            <field name="code">[15]</field>
-            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_18" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Cuota 4%</field>
-            <field name="code">[18]</field>
-            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="iva_assoc_ded_18_52" model="account.tax.code.template">
-            <field name="name">Recargo Equivalencia Ded. Cuota 5.2%</field>
-            <field name="code">[18]</field>
-            <field name="parent_id" ref="iva_assoc_ded_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-<!-- ********************************* -->
-<!-- Plantillas de Impuestos IVA       -->
-<!-- ********************************* -->
-
-<!-- IVA Soportado -->
-
-        <record id="iva_assoc_sop_4" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">4% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_22_4"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_23_4"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_22_4"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_4"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_4_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">4% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_24_4"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_25_4"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_24_4"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_4"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_7" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">7% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_22_7"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_23_7"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_22_7"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_7"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_7_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">7% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_24_7"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_25_7"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_24_7"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_7"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_8" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">8% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_22_8"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_23_8"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_22_8"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_8"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_8_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">8% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_24_8"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_25_8"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_24_8"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_8"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_10" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">10% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_22_10"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_23_10"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_22_10"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_10"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_10_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">10% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_24_10"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_25_10"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_24_10"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_10"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_16" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">16% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_22_16"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_23_16"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_22_16"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_16"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_16_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">16% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_24_16"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_25_16"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_24_16"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_16"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_18" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">18% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_22_18"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_23_18"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_22_18"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_18"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_18_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">18% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_24_18"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_25_18"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_24_18"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_18"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_sop_21" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">21% IVA Soportado (operaciones corrientes)</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_22_21"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_23_21"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_22_21"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-            <field eval="0" name="sequence"/>
-        </record>
-
-        <record id="iva_assoc_sop_21_inv" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">21% IVA Soportado (bienes de inversión)</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_24_21"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_25_21"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_24_21"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_25_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <!-- Plantillas para Extracomunitario-->
-        <!-- IVA compras -->
-        <record id="iva_assoc_X0_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 0% Importaciones bienes corrientes</field>
-            <field name="description">IVA 0% Importaciones bienes corrientes</field>
-            <field eval="0.00" name="amount"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="iva_assoc_ded_26"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_26"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_27"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_27"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_X0_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 0% Importaciones bienes de inversión</field>
-            <field name="description">IVA 0% Importaciones bienes de inversión</field>
-            <field eval="0.00" name="amount"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="iva_assoc_ded_28"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_28"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_29"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_29"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_X4_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 4% Importaciones bienes corrientes</field>
-            <field name="description">IVA 4% Importaciones bienes corrientes</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_26_4"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_27_4"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_26_4"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_4"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_X4_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 4% Importaciones bienes de inversión</field>
-            <field name="description">IVA 4% Importaciones bienes de inversión</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_28_4"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_29_4"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_28_4"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_4"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_X7_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 7% Importaciones bienes corrientes</field>
-            <field name="description">IVA 7% Importaciones bienes corrientes</field>
-            <field eval="0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_26_7"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_27_7"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_26_7"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_7"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_X7_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 7% Importaciones bienes de inversión</field>
-            <field name="description">IVA 7% Importaciones bienes de inversión</field>
-            <field eval="0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_28_7"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_29_7"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_28_7"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_7"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_X8_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 8% Importaciones bienes corrientes</field>
-            <field name="description">IVA 8% Importaciones bienes corrientes</field>
-            <field eval="0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_26_8"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_27_8"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_26_8"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_8"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_X8_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 8% Importaciones bienes de inversión</field>
-            <field name="description">IVA 8% Importaciones bienes de inversión</field>
-            <field eval="0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_28_8"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_29_8"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_28_8"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_8"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_X10_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 10% Importaciones bienes corrientes</field>
-            <field name="description">IVA 10% Importaciones bienes corrientes</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_26_10"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_27_10"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_26_10"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_10"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_X10_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 10% Importaciones bienes de inversión</field>
-            <field name="description">IVA 10% Importaciones bienes de inversión</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_28_10"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_29_10"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_28_10"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_10"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_X16_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 16% Importaciones bienes corrientes</field>
-            <field name="description">IVA 16% Importaciones bienes corrientes</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_26_16"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_27_16"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_26_16"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_16"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_X16_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 16% Importaciones bienes de inversión</field>
-            <field name="description">IVA 16% Importaciones bienes de inversión</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_28_16"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_29_16"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_28_16"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_16"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_X18_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 18% Importaciones bienes corrientes</field>
-            <field name="description">IVA 18% Importaciones bienes corrientes</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_26_18"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_27_18"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_26_18"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_18"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_X18_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 18% Importaciones bienes de inversión</field>
-            <field name="description">IVA 18% Importaciones bienes de inversión</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_28_18"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_29_18"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_28_18"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_18"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_X21_compras_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 21% Importaciones bienes corrientes</field>
-            <field name="description">IVA 21% Importaciones bienes corrientes</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_26_21"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_27_21"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_26_21"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_27_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_X21_compras_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 21% Importaciones bienes de inversión</field>
-            <field name="description">IVA 21% Importaciones bienes de inversión</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_28_21"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_29_21"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_28_21"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_29_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-
-        <!-- IVA EXPORTACIONES (VENTAS )-->
-        <record id="iva_assoc_X0" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 0% Exportaciones</field>
-            <field name="description">IVA 0% Exportaciones</field>
-            <field eval="0.00" name="amount"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="base_assoc_extra_43"/>
-            <field name="ref_base_code_id" ref="base_assoc_extra_43"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-         <!-- Inversión del sujeto pasivo -->
-        <record id="iva_assoc_ISP_compras_16" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 16% Inversión del sujeto pasivo</field>
-            <field name="description">IVA 16% Inversión del sujeto pasivo</field>
-            <field name="amount" eval="1.00"/>
-            <field name="type">percent</field>
-            <field name="child_depend" eval="1"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_ISP_compras_16_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 16% Inversión del sujeto pasivo (1)</field>
-            <field name="parent_id" ref="iva_assoc_ISP_compras_16"/>
-            <field name="amount" eval="0.00"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="base_assoc_extra_44"/>
-            <field name="ref_base_code_id" ref="base_assoc_extra_44"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_ISP_compras_16_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 16% Inversión del sujeto pasivo (2)</field>
-            <field name="parent_id" ref="iva_assoc_ISP_compras_16"/>
-            <field name="amount" eval="-0.16"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_07"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_09"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_07"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_09"/>
-            <field name="tax_sign" eval="-1.0"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="ref_tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_ISP_compras_16_3" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 16% Inversión del sujeto pasivo (3)</field>
-            <field name="parent_id" ref="iva_assoc_ISP_compras_16"/>
-            <field name="amount" eval="0.16"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_22_16"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_23_16"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_22_16"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_16"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_ISP_compras_18" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 18% Inversión del sujeto pasivo</field>
-            <field name="description">IVA 18% Inversión del sujeto pasivo</field>
-            <field name="amount" eval="1.00"/>
-            <field name="type">percent</field>
-            <field name="child_depend" eval="1"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_ISP_compras_18_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 18% Inversión del sujeto pasivo (1)</field>
-            <field name="parent_id" ref="iva_assoc_ISP_compras_18"/>
-            <field name="amount" eval="0.00"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="base_assoc_extra_44"/>
-            <field name="ref_base_code_id" ref="base_assoc_extra_44"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_ISP_compras_18_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 18% Inversión del sujeto pasivo (2)</field>
-            <field name="parent_id" ref="iva_assoc_ISP_compras_18"/>
-            <field name="amount" eval="-0.18"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_07_18"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_09_18"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_07_18"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_09_18"/>
-            <field name="tax_sign" eval="-1.0"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="ref_tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_ISP_compras_18_3" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 18% Inversión del sujeto pasivo (3)</field>
-            <field name="parent_id" ref="iva_assoc_ISP_compras_18"/>
-            <field name="amount" eval="0.18"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_22_18"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_23_18"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_22_18"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_18"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-<record id="iva_assoc_ISP_compras_21" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 21% Inversión del sujeto pasivo</field>
-            <field name="description">IVA 21% Inversión del sujeto pasivo</field>
-            <field name="amount" eval="1.00"/>
-            <field name="type">percent</field>
-            <field name="child_depend" eval="1"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_ISP_compras_21_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 21% Inversión del sujeto pasivo (1)</field>
-            <field name="parent_id" ref="iva_assoc_ISP_compras_21"/>
-            <field name="amount" eval="0.00"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="base_assoc_extra_44"/>
-            <field name="ref_base_code_id" ref="base_assoc_extra_44"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_ISP_compras_21_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 21% Inversión del sujeto pasivo (2)</field>
-            <field name="parent_id" ref="iva_assoc_ISP_compras_21"/>
-            <field name="amount" eval="-0.21"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_07_21"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_09_21"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_07_21"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_09_21"/>
-            <field name="tax_sign" eval="-1.0"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="ref_tax_sign" eval="1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_ISP_compras_21_3" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 21% Inversión del sujeto pasivo (3)</field>
-            <field name="parent_id" ref="iva_assoc_ISP_compras_21"/>
-            <field name="amount" eval="0.21"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_22_21"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_23_21"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_22_21"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_23_21"/>
-            <field name="tax_sign" eval="1.0"/>
-            <field name="base_sign" eval="1.0"/>
-            <field name="ref_tax_sign" eval="-1.0"/>
-            <field name="ref_base_sign" eval="-1.0"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <!-- IVA REPERCUTIDO-->
-        <record id="iva_assoc_rep_4" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 4%</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_01"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_03"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_01"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_03"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="iva_assoc_rep_7" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 7%</field>
-            <field eval="0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_04"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_06"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_04"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_06"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="iva_assoc_rep_8" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 8%</field>
-            <field eval="0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_04_8"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_06_8"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_04_8"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_06_8"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="iva_assoc_rep_10" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 10%</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_04_10"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_06_10"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_04_10"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_06_10"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="iva_assoc_rep_16" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 16%</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_07"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_09"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_07"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_09"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="iva_assoc_rep_18" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 18%</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_07_18"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_09_18"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_07_18"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_09_18"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="iva_assoc_rep_21" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 21%</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_07_21"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_09_21"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_07_21"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_09_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-            <field eval="0" name="sequence"/>
-        </record>
-
-
-        <!-- Plantillas para recargo de equivalencia-->
-        <record id="re_assoc_05" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">0.50% Recargo Equivalencia</field>
-            <field eval="0.005" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475000"/>
-            <field name="account_paid_id" ref="pgc_assoc_475000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_10"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_12"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_10"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_12"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="re_assoc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">1% Recargo Equivalencia</field>
-            <field eval="0.01" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475000"/>
-            <field name="account_paid_id" ref="pgc_assoc_475000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_13"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_15"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_13"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_15"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="re_assoc_14" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">1.4% Recargo Equivalencia</field>
-            <field eval="0.014" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_13_14"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_15_14"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_13_14"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_15_14"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="re_assoc_4" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">4% Recargo Equivalencia</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475000"/>
-            <field name="account_paid_id" ref="pgc_assoc_475000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_16"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_18"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_16"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_18"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="re_assoc_52" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">5.2% Recargo Equivalencia</field>
-            <field eval="0.052" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_16_52"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_18_52"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_16_52"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_18_52"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="re_assoc_buy_05" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">0.50% Recargo Equivalencia Compras</field>
-            <field eval="0.005" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_10"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_12"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_10"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_12"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="re_assoc_buy_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">1% Recargo Equivalencia Compras</field>
-            <field eval="0.01" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_13"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_15"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_13"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_15"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="re_assoc_buy_14" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">1.4% Recargo Equivalencia Compras</field>
-            <field eval="0.014" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_13_14"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_15_14"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_13_14"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_15_14"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="re_assoc_buy_4" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">4% Recargo Equivalencia Compras</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_16"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_18"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_16"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_18"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="re_assoc_buy_52" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">5.2% Recargo Equivalencia Compras</field>
-            <field eval="0.052" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_16_52"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_18_52"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_16_52"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_18_52"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-
-<!-- OPERACIONES INTRACOMUNITARIAS -->
-
-        <!-- VENTAS -->
-        <record id="iva_assoc_IO" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 0% Intracomunitario</field>
-            <field name="description">IVA 0% Intracomunitario 0</field>
-            <field eval="0.00" name="amount"/>
-            <field name="type">percent</field>
-            <field name="base_code_id" ref="base_assoc_intra_42"/>
-            <field name="ref_base_code_id" ref="base_assoc_intra_42"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-
-        <!-- COMPRAS -->
-        <record id="iva_assoc_IC_compras_16_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 16% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_16_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_16_bc"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_30_16"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_31_16"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_30_16"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_16"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_16_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_16_bc"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_IC_compras_18_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 18% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_18_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_18_bc"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_30_18"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_31_18"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_30_18"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_18"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_18_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_18_bc"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <!--record id="vat_IO_buy_21b_3" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="vat_IO_buy_21b"/>
-            <field name="name">Biens Déductibles 21% (3)</field>
-            <field eval="0.00" name="amount"/>
-            <field name="type">percent</field>
-            <field name="ref_base_code_id" ref="vat_code_a86"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record-->
-<!-- ES NECESARIO ESTE ÚLTIMO REGISTRO????-->
-
-        <record id="iva_assoc_IC_compras_16_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 16% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_16_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_16_bi"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_32_16"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_33_16"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_32_16"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_16"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_16_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_16_bi"/>
-            <field name="name">IVA 16% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.16" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_IC_compras_18_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 18% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_18_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_18_bi"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_32_18"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_33_18"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_32_18"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_18"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_18_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_18_bi"/>
-            <field name="name">IVA 18% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_IC_compras_7_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 7% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 7% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_7_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_7_bc"/>
-            <field name="name">IVA 7% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_30_7"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_31_7"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_30_7"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_7"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_7_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_7_bc"/>
-            <field name="name">IVA 7% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_IC_compras_7_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 7% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 7% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_7_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_7_bi"/>
-            <field name="name">IVA 7% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_32_7"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_33_7"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_32_7"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_7"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_7_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_7_bi"/>
-            <field name="name">IVA 7% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_IC_compras_8_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 8% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 8% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_8_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_8_bc"/>
-            <field name="name">IVA 8% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_30_8"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_31_8"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_30_8"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_8"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_8_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_8_bc"/>
-            <field name="name">IVA 8% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_IC_compras_8_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 8% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 8% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_8_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_8_bi"/>
-            <field name="name">IVA 8% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_32_8"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_33_8"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_32_8"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_8"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_8_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_8_bi"/>
-            <field name="name">IVA 8% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.08" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_IC_compras_4_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 4% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_4_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_4_bc"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_30_4"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_31_4"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_30_4"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_4"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_4_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_4_bc"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_IC_compras_4_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 4% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_4_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_4_bi"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_32_4"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_33_4"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_32_4"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_4"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_4_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_4_bi"/>
-            <field name="name">IVA 4% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.04" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-         <record id="iva_assoc_IC_compras_10_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 10% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 10% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_10_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_10_bc"/>
-            <field name="name">IVA 10% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_30_10"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_31_10"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_30_10"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_8"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_10_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_10_bc"/>
-            <field name="name">IVA 10% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_IC_compras_10_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 10% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 10% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_10_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_10_bi"/>
-            <field name="name">IVA 10% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_32_10"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_33_10"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_32_10"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_10"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_10_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_10_bi"/>
-            <field name="name">IVA 10% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.10" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_IC_compras_21_bc" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes corrientes</field>
-            <field name="description">IVA 21% Intracomunitario. Bienes corrientes</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_21_bc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_21_bc"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (1)</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_30_21"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_31_21"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_30_21"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_31_21"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_21_bc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_21_bc"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes corrientes (2)</field>
-            <field eval="-0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <!--ATENCIÓN AQUÍ CON LOS SIGNOS. PENDIENTE DE PRUEBA EN PROFUNDIDAD-->
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="iva_assoc_IC_compras_21_bi" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes de inversión</field>
-            <field name="description">IVA 21% Intracomunitario. Bienes de inversión</field>
-            <field eval="1.00" name="amount"/>
-            <field name="type">percent</field>
-            <field eval="1" name="child_depend"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_21_bi_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_21_bi"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (1)</field>
-            <field eval="0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_472000"/>
-            <field name="account_collected_id" ref="pgc_assoc_472000"/>
-            <field name="base_code_id" ref="iva_assoc_ded_32_21"/>
-            <field name="tax_code_id" ref="iva_assoc_ded_33_21"/>
-            <field name="ref_base_code_id" ref="iva_assoc_ded_32_21"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_ded_33_21"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-        <record id="iva_assoc_IC_compras_21_bi_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="parent_id" ref="iva_assoc_IC_compras_21_bi"/>
-            <field name="name">IVA 21% Intracomunitario. Bienes de inversión (2)</field>
-            <field eval="-0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_paid_id" ref="pgc_assoc_477000"/>
-            <field name="account_collected_id" ref="pgc_assoc_477000"/>
-            <field name="base_code_id" ref="iva_assoc_dev_19"/>
-            <field name="tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="-1.0" name="tax_sign"/>
-            <field name="ref_base_code_id" ref="iva_assoc_dev_19"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="ref_tax_code_id" ref="iva_assoc_dev_20"/>
-            <field eval="1.0" name="ref_tax_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <!-- RETENCIONES DE IRPF -->
-        <!--
-        - Novedad 2010: Los rendimientos derivados de rentas de capital mobiliario o inmobiliario, el tipo base de retención pasa del 18% al 19% para los primeros 6000 EUR y al 21% a partir de los 6000 EUR.
-        - Tipo general de retención IRPF al 18%. Se aplica a rendimientos por arrendamientos de inmuebles urbanos y ganancias patrimoniales sometidas a retención.
-        - Rendimientos de actividades profesionales: 15% (tipo general) y 7% (tipo especial reducido por inicio de actividad)
-        - Rendimientos de actividades agrícolas, ganaderas, forestales: 2%
-        - Retención del 1% a aplicar en el pago de rendimientos a empresarios en módulos.-->
-
-        <!-- RETENCIONES DE IRPF: Hacienda pública, acreedora por retenciones practicadas a proveedores -->
-
-        <!--Base imponible-->
-        <record id="irpf_assoc_base" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible</field>
-            <field name="code">B.IRPF</field>
-            <field name="sign">1.0</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-        </record>
-
-        <record id="irpf_assoc_base_1" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 1%</field>
-            <field name="code">B.IRPF1</field>
-            <field name="parent_id" ref="irpf_assoc_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_2" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 2%</field>
-            <field name="code">B.IRPF2</field>
-            <field name="parent_id" ref="irpf_assoc_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_7" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 7%</field>
-            <field name="code">B.IRPF7</field>
-            <field name="parent_id" ref="irpf_assoc_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_9" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 9%</field>
-            <field name="code">B.IRPF9</field>
-            <field name="parent_id" ref="irpf_assoc_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_15" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 15%</field>
-            <field name="code">B.IRPF15</field>
-            <field name="parent_id" ref="irpf_assoc_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_18" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 18%</field>
-            <field name="code">B.IRPF18</field>
-            <field name="parent_id" ref="irpf_assoc_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_19" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 19%</field>
-            <field name="code">B.IRPF19</field>
-            <field name="parent_id" ref="irpf_assoc_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_20" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 20%</field>
-            <field name="code">B.IRPF20</field>
-            <field name="parent_id" ref="irpf_assoc_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_21" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Base Imponible 21%</field>
-            <field name="code">B.IRPF21</field>
-            <field name="parent_id" ref="irpf_assoc_base"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!--Cuotas-->
-        <record id="irpf_assoc_cuota_total" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Total Cuota</field>
-            <field name="code">IRPF</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_1" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 1%</field>
-            <field name="code">IRPF1</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_2" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 2%</field>
-            <field name="code">IRPF2</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_7" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 7%</field>
-            <field name="code">IRPF7</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_9" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 9%</field>
-            <field name="code">IRPF9</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_15" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 15%</field>
-            <field name="code">IRPF15</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_18" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 18%</field>
-            <field name="code">IRPF18</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_19" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 19%</field>
-            <field name="code">IRPF19</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_20" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 20%</field>
-            <field name="code">IRPF20</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_21" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones practicadas Cuota 21%</field>
-            <field name="code">IRPF21</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!--Cuentas para Retenciones-->
-        <record id="pgc_assoc_475101" model="account.account.template">
-            <field name="code">475101</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones empresarios módulos 1%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_475102" model="account.account.template">
-            <field name="code">475102</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones act. agrícolas, ganaderas, forestales 2%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_475107" model="account.account.template">
-            <field name="code">475107</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones act. profesionales 7%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_475109" model="account.account.template">
-            <field name="code">475109</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones act. profesionales 9%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_475115" model="account.account.template">
-            <field name="code">475115</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones act. profesionales 15%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_475118" model="account.account.template">
-            <field name="code">475118</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 18%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_475119" model="account.account.template">
-            <field name="code">475119</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 19%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_475120" model="account.account.template">
-            <field name="code">475120</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 20%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_475121" model="account.account.template">
-            <field name="code">475121</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_4751"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones arrendamientos, cap. mobiliario 21%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <!-- Plantillas de retenciones-->
-        <record id="irpf_assoc_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones IRPF 1%</field>
-            <field eval="-0.01" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475101"/>
-            <field name="account_paid_id" ref="pgc_assoc_475101"/>
-            <field name="base_code_id" ref="irpf_assoc_base_1"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_1"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_1"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_1"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="irpf_assoc_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones IRPF 2%</field>
-            <field eval="-0.02" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475102"/>
-            <field name="account_paid_id" ref="pgc_assoc_475102"/>
-            <field name="base_code_id" ref="irpf_assoc_base_2"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_2"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_2"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_2"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="irpf_assoc_7" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones IRPF 7%</field>
-            <field eval="-0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475107"/>
-            <field name="account_paid_id" ref="pgc_assoc_475107"/>
-            <field name="base_code_id" ref="irpf_assoc_base_7"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_7"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_7"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_7"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="irpf_assoc_9" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones IRPF 9%</field>
-            <field eval="-0.09" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475109"/>
-            <field name="account_paid_id" ref="pgc_assoc_475109"/>
-            <field name="base_code_id" ref="irpf_assoc_base_9"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_9"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_9"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_9"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="irpf_assoc_15" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones IRPF 15%</field>
-            <field eval="-0.15" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475115"/>
-            <field name="account_paid_id" ref="pgc_assoc_475115"/>
-            <field name="base_code_id" ref="irpf_assoc_base_15"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_15"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_15"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_15"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="irpf_assoc_18" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones IRPF 18%</field>
-            <field eval="-0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475118"/>
-            <field name="account_paid_id" ref="pgc_assoc_475118"/>
-            <field name="base_code_id" ref="irpf_assoc_base_18"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_18"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_18"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_18"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="irpf_assoc_19" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones IRPF 19%</field>
-            <field eval="-0.19" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475119"/>
-            <field name="account_paid_id" ref="pgc_assoc_475119"/>
-            <field name="base_code_id" ref="irpf_assoc_base_19"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_19"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_19"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_19"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="irpf_assoc_20" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones IRPF 20%</field>
-            <field eval="-0.20" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475120"/>
-            <field name="account_paid_id" ref="pgc_assoc_475120"/>
-            <field name="base_code_id" ref="irpf_assoc_base_20"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_20"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_20"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_20"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <record id="irpf_assoc_21" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones IRPF 21%</field>
-            <field eval="-0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_475121"/>
-            <field name="account_paid_id" ref="pgc_assoc_475121"/>
-            <field name="base_code_id" ref="irpf_assoc_base_21"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_21"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_21"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">purchase</field>
-        </record>
-
-        <!-- RETENCIONES DE IRPF: Hacienda pública, retenciones a cuenta como clientes -->
-
-        <!--Base imponible-->
-        <record id="irpf_assoc_base_sale" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible</field>
-            <field name="code">B.IRPF AC</field>
-            <field name="sign">1.0</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-        </record>
-
-        <record id="irpf_assoc_base_sale_1" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 1%</field>
-            <field name="code">B.IRPF1 AC</field>
-            <field name="parent_id" ref="irpf_assoc_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_sale_2" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 2%</field>
-            <field name="code">B.IRPF2 AC</field>
-            <field name="parent_id" ref="irpf_assoc_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_sale_7" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 7%</field>
-            <field name="code">B.IRPF7 AC</field>
-            <field name="parent_id" ref="irpf_assoc_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_sale_9" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 9%</field>
-            <field name="code">B.IRPF9 AC</field>
-            <field name="parent_id" ref="irpf_assoc_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_sale_15" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 15%</field>
-            <field name="code">B.IRPF15 AC</field>
-            <field name="parent_id" ref="irpf_assoc_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_sale_18" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 18%</field>
-            <field name="code">B.IRPF18 AC</field>
-            <field name="parent_id" ref="irpf_assoc_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_sale_19" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 19%</field>
-            <field name="code">B.IRPF19 AC</field>
-            <field name="parent_id" ref="irpf_assoc_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_sale_20" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 20%</field>
-            <field name="code">B.IRPF20 AC</field>
-            <field name="parent_id" ref="irpf_assoc_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_base_sale_21" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Base Imponible 21%</field>
-            <field name="code">B.IRPF21 AC</field>
-            <field name="parent_id" ref="irpf_assoc_base_sale"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!--Cuotas-->
-        <record id="irpf_assoc_cuota_sale_total" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Total Cuota</field>
-            <field name="code">IRPF AC</field>
-            <field name="parent_id" ref="vat_code_chart_assoc_root"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_sale_1" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 1%</field>
-            <field name="code">IRPF1 AC</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_sale_2" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 2%</field>
-            <field name="code">IRPF2 AC</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_sale_7" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 7%</field>
-            <field name="code">IRPF7 AC</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_sale_9" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 9%</field>
-            <field name="code">IRPF9 AC</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_sale_15" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 15%</field>
-            <field name="code">IRPF15 AC</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_sale_18" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 18%</field>
-            <field name="code">IRPF18 AC</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_sale_19" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 19%</field>
-            <field name="code">IRPF19 AC</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_sale_20" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 20%</field>
-            <field name="code">IRPF20 AC</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <record id="irpf_assoc_cuota_sale_21" model="account.tax.code.template">
-            <field name="name">IRPF Retenciones a cuenta Cuota 21%</field>
-            <field name="code">IRPF21 AC</field>
-            <field name="parent_id" ref="irpf_assoc_cuota_sale_total"/>
-            <field name="sign">1.0</field>
-        </record>
-
-        <!--Cuentas para Retenciones-->
-        <record id="pgc_assoc_473001" model="account.account.template">
-            <field name="code">473001</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta empresarios módulos 1%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_473002" model="account.account.template">
-            <field name="code">473002</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta act. agrícolas, ganaderas, forestales 2%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_473007" model="account.account.template">
-            <field name="code">473007</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 7%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_473009" model="account.account.template">
-            <field name="code">473009</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 9%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_473015" model="account.account.template">
-            <field name="code">473015</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta act. profesionales 15%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_473018" model="account.account.template">
-            <field name="code">473018</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 18%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_473019" model="account.account.template">
-            <field name="code">473019</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 19%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_473020" model="account.account.template">
-            <field name="code">473020</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 20%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <record id="pgc_assoc_473021" model="account.account.template">
-            <field name="code">473021</field>
-            <field name="reconcile" eval="True"/>
-            <field name="parent_id" ref="pgc_assoc_473"/>
-            <field name="type">other</field>
-            <field name="name">Hacienda Pública. Retenciones a cuenta arrendamientos, cap. mobiliario 21%</field>
-            <field name="user_type" ref="tax"/>
-        </record>
-
-        <!-- Plantillas de retenciones-->
-        <record id="irpf_assoc_sale_1" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones a cuenta IRPF 1%</field>
-            <field eval="-0.01" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_473001"/>
-            <field name="account_paid_id" ref="pgc_assoc_473001"/>
-            <field name="base_code_id" ref="irpf_assoc_base_sale_1"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_1"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_1"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_1"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="irpf_assoc_sale_2" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones a cuenta IRPF 2%</field>
-            <field eval="-0.02" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_473002"/>
-            <field name="account_paid_id" ref="pgc_assoc_473002"/>
-            <field name="base_code_id" ref="irpf_assoc_base_sale_2"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_2"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_2"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_2"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="irpf_assoc_sale_7" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones a cuenta IRPF 7%</field>
-            <field eval="-0.07" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_473007"/>
-            <field name="account_paid_id" ref="pgc_assoc_473007"/>
-            <field name="base_code_id" ref="irpf_assoc_base_sale_7"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_7"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_7"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_7"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="irpf_assoc_sale_9" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones a cuenta IRPF 9%</field>
-            <field eval="-0.09" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_473009"/>
-            <field name="account_paid_id" ref="pgc_assoc_473009"/>
-            <field name="base_code_id" ref="irpf_assoc_base_sale_9"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_9"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_9"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_9"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="irpf_assoc_sale_15" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones a cuenta IRPF 15%</field>
-            <field eval="-0.15" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_473015"/>
-            <field name="account_paid_id" ref="pgc_assoc_473015"/>
-            <field name="base_code_id" ref="irpf_assoc_base_sale_15"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_15"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_15"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_15"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="irpf_assoc_sale_18" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones a cuenta IRPF 18%</field>
-            <field eval="-0.18" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_473018"/>
-            <field name="account_paid_id" ref="pgc_assoc_473018"/>
-            <field name="base_code_id" ref="irpf_assoc_base_sale_18"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_18"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_18"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_18"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="irpf_assoc_sale_19" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones a cuenta IRPF 19%</field>
-            <field eval="-0.19" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_473019"/>
-            <field name="account_paid_id" ref="pgc_assoc_473019"/>
-            <field name="base_code_id" ref="irpf_assoc_base_sale_19"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_19"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_19"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_19"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="irpf_assoc_sale_20" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones a cuenta IRPF 20%</field>
-            <field eval="-0.20" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_473020"/>
-            <field name="account_paid_id" ref="pgc_assoc_473020"/>
-            <field name="base_code_id" ref="irpf_assoc_base_sale_20"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_20"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_20"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_20"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-
-        <record id="irpf_assoc_sale_21" model="account.tax.template">
-            <field name="chart_template_id" ref="l10nES_chart_template_assoc"/>
-            <field name="name">Retenciones a cuenta IRPF 21%</field>
-            <field eval="-0.21" name="amount"/>
-            <field name="type">percent</field>
-            <field name="account_collected_id" ref="pgc_assoc_473021"/>
-            <field name="account_paid_id" ref="pgc_assoc_473021"/>
-            <field name="base_code_id" ref="irpf_assoc_base_sale_21"/>
-            <field name="tax_code_id" ref="irpf_assoc_cuota_sale_21"/>
-            <field name="ref_base_code_id" ref="irpf_assoc_base_sale_21"/>
-            <field name="ref_tax_code_id" ref="irpf_assoc_cuota_sale_21"/>
-            <field eval="1.0" name="tax_sign"/>
-            <field eval="1.0" name="base_sign"/>
-            <field eval="-1.0" name="ref_tax_sign"/>
-            <field eval="-1.0" name="ref_base_sign"/>
-            <field name="type_tax_use">sale</field>
-        </record>
-    </data>
-</openerp>
diff --git a/addons/l10n_es/taxes_data_pymes.xml b/addons/l10n_es/taxes_data_pymes.xml
deleted file mode 100644
index f48d46d951a..00000000000
--- a/addons/l10n_es/taxes_data_pymes.xml
+++ /dev/null
@@ -1,3525 +0,0 @@
-<?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>

From 79f2b475762763c403d996ed15d2c0b10fc3a624 Mon Sep 17 00:00:00 2001
From: Guewen Baconnier <guewen@gmail.com>
Date: Tue, 3 Jun 2014 16:13:54 +0200
Subject: [PATCH 089/121] Wrong variable name. The write() method should accept
 both int/long and tuple/list

---
 addons/product/product.py | 4 +++-
 1 file changed, 3 insertions(+), 1 deletion(-)

diff --git a/addons/product/product.py b/addons/product/product.py
index 63132378273..db86047c10a 100644
--- a/addons/product/product.py
+++ b/addons/product/product.py
@@ -202,6 +202,8 @@ class product_uom(osv.osv):
         return {}
 
     def write(self, cr, uid, ids, vals, context=None):
+        if isinstance(ids, (int, long)):
+            ids = [ids]
         if 'category_id' in vals:
             for uom in self.browse(cr, uid, ids, context=context):
                 if uom.category_id.id != vals['category_id']:
@@ -677,7 +679,7 @@ class product_template(osv.osv):
 
     def write(self, cr, uid, ids, vals, context=None):
         ''' Store the standard price change in order to be able to retrieve the cost of a product template for a given date'''
-        if isinstance(id, (int, long)):
+        if isinstance(ids, (int, long)):
             ids = [ids]
         if 'uom_po_id' in vals:
             new_uom = self.pool.get('product.uom').browse(cr, uid, vals['uom_po_id'], context=context)

From f04e6de2e729c8d638f6589f77abdfa4535b110e Mon Sep 17 00:00:00 2001
From: Richard Mathot <rim@openerp.com>
Date: Tue, 3 Jun 2014 16:34:30 +0200
Subject: [PATCH 090/121] [FIX][IMP] Make partner maps work properly

[FIX] website*: unfuck buggy controllers
[IMP] website*: display GoogleMap in a human-usable interface
[IMP] website_google_map: large module cleaning
      - There is now only one controller, data is sent once for all!
      - Map is now fully resizable in its hosting template
      - HTML/CSS cleaning
      - JavaScript is now human-readable ;-)
---
 .../controllers/main.py                       |   2 +-
 .../views/website_crm_partner_assign.xml      |  20 ++-
 addons/website_customer/controllers/main.py   |   2 +-
 .../views/website_customer.xml                |  24 ++-
 addons/website_google_map/__init__.py         |   1 -
 .../controllers/__init__.py                   |   1 -
 addons/website_google_map/controllers/main.py |  86 ++++++-----
 addons/website_google_map/models/__init__.py  |   1 -
 .../website_google_map/models/res_partner.py  |  28 ----
 .../static/src/css/google-map.css             |  28 ++++
 .../static/src/js/google_map.js               | 143 +++++++++---------
 .../website_google_map/views/google_map.xml   |  55 +++----
 addons/website_membership/controllers/main.py |   4 +-
 .../views/website_membership.xml              |  30 ++--
 14 files changed, 231 insertions(+), 194 deletions(-)
 delete mode 100644 addons/website_google_map/models/__init__.py
 delete mode 100644 addons/website_google_map/models/res_partner.py
 create mode 100644 addons/website_google_map/static/src/css/google-map.css

diff --git a/addons/website_crm_partner_assign/controllers/main.py b/addons/website_crm_partner_assign/controllers/main.py
index c23bddc5ea2..7bec48c140a 100644
--- a/addons/website_crm_partner_assign/controllers/main.py
+++ b/addons/website_crm_partner_assign/controllers/main.py
@@ -146,7 +146,7 @@ class WebsiteCrmPartnerAssign(http.Controller):
     # Do not use semantic controller due to SUPERUSER_ID
     @http.route(['/partners/<partner_id>'], type='http', auth="public", website=True)
     def partners_detail(self, partner_id, partner_name='', **post):
-        mo = re.search('-([-0-9]+)$', str(partner_id))
+        mo = re.search('([-0-9]+)$', str(partner_id))
         current_grade, current_country = None, None
         grade_id = post.get('grade_id')
         country_id = post.get('country_id')
diff --git a/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml b/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
index 20bfbd73b18..ad502132ec2 100644
--- a/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
+++ b/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
@@ -115,10 +115,24 @@
 
 <template id="ref_country" inherit_id="website_crm_partner_assign.index" optional="enabled" name="Left World Map">
     <xpath expr="//ul[@id='reseller_countries']" position="after">
-        <h3>World Map</h3>
+        <!-- modal for large map -->
+        <div class="modal fade partner_map_modal" tabindex="-1" role="dialog" aria-labelledby="myLargeModalLabel" aria-hidden="true">
+          <div class="modal-dialog modal-lg">
+            <div class="modal-content">
+                <div class="modal-header">
+                    <button type="button" class="close" data-dismiss="modal" aria-hidden="true">×</button>
+                    <h4 class="modal-title">World Map</h4>
+                </div>
+                <iframe t-attf-src="/google_map/?width=898&amp;height=485&amp;partner_ids=#{ google_map_partner_ids }&amp;partner_url=/partners/"
+                style="width:898px; height:485px; border:0; padding:0; margin:0;"></iframe>
+            </div>
+          </div>
+        </div>
+        <!-- modal end -->
+        <h3>World Map<button class="btn btn-link" data-toggle="modal" data-target=".partner_map_modal"><span class="fa fa-external-link" /></button></h3>
         <ul class="nav">
-            <iframe t-attf-src="/google_map/?width=260&amp;height=240&amp;partner_ids=#{ google_map_partner_ids }&amp;partner_url=/partners"
-                style="width:260px; height:260px; border:0; padding:0; margin:0;"></iframe>
+            <iframe t-attf-src="/google_map/?width=260&amp;height=240&amp;partner_ids=#{ google_map_partner_ids }&amp;partner_url=/partners/"
+                style="width:260px; height:240px; border:0; padding:0; margin:0;"></iframe>
         </ul>
     </xpath>
 </template>
diff --git a/addons/website_customer/controllers/main.py b/addons/website_customer/controllers/main.py
index 3e396f23fcf..6310fe4986d 100644
--- a/addons/website_customer/controllers/main.py
+++ b/addons/website_customer/controllers/main.py
@@ -84,7 +84,7 @@ class WebsiteCustomer(http.Controller):
     # Do not use semantic controller due to SUPERUSER_ID
     @http.route(['/customers/<partner_id>'], type='http', auth="public", website=True)
     def partners_detail(self, partner_id, **post):
-        mo = re.search('-([-0-9]+)$', str(partner_id))
+        mo = re.search('([-0-9]+)$', str(partner_id))
         if mo:
             partner_id = int(mo.group(1))
             partner = request.registry['res.partner'].browse(request.cr, SUPERUSER_ID, partner_id, context=request.context)
diff --git a/addons/website_customer/views/website_customer.xml b/addons/website_customer/views/website_customer.xml
index f9bdea2d72b..db64eb916f4 100644
--- a/addons/website_customer/views/website_customer.xml
+++ b/addons/website_customer/views/website_customer.xml
@@ -66,11 +66,27 @@
 </template>
 
 <!-- Option: left column: World Map -->
-<template id="opt_country" inherit_id="website_customer.index" optional="disabled" name="Show Map">
+<template id="opt_country" inherit_id="website_customer.index" optional="enabled" name="Show Map">
     <xpath expr="//div[@id='ref_left_column']" position="inside">
-
-        <iframe t-attf-src="/google_map/?partner_ids=#{ google_map_partner_ids }&amp;partner_url=/customers/&amp;output=embed"
-            style="width:100%; border:0; padding:0; margin:0;"></iframe>
+        <!-- modal for large map -->
+        <div class="modal fade customer_map_modal" tabindex="-1" role="dialog" aria-labelledby="myLargeModalLabel" aria-hidden="true">
+          <div class="modal-dialog modal-lg">
+            <div class="modal-content">
+                <div class="modal-header">
+                    <button type="button" class="close" data-dismiss="modal" aria-hidden="true">×</button>
+                    <h4 class="modal-title">World Map</h4>
+                </div>
+                <iframe t-attf-src="/google_map/?width=898&amp;height=485&amp;partner_ids=#{ google_map_partner_ids }&amp;partner_url=/customers/"
+                style="width:898px; height:485px; border:0; padding:0; margin:0;"></iframe>
+            </div>
+          </div>
+        </div>
+        <!-- modal end -->
+        <h3>World Map<button class="btn btn-link" data-toggle="modal" data-target=".customer_map_modal"><span class="fa fa-external-link" /></button></h3>
+        <ul class="nav">
+            <iframe t-attf-src="/google_map/?width=260&amp;height=240&amp;partner_ids=#{ google_map_partner_ids }&amp;partner_url=/customers/"
+                style="width:260px; height:240px; border:0; padding:0; margin:0;"></iframe>
+        </ul>
     </xpath>
 </template>
 
diff --git a/addons/website_google_map/__init__.py b/addons/website_google_map/__init__.py
index 65221e1f916..ee5959455ad 100644
--- a/addons/website_google_map/__init__.py
+++ b/addons/website_google_map/__init__.py
@@ -1,2 +1 @@
 import controllers
-import models
\ No newline at end of file
diff --git a/addons/website_google_map/controllers/__init__.py b/addons/website_google_map/controllers/__init__.py
index e11f9ba81bb..cbcfe6fc8a0 100644
--- a/addons/website_google_map/controllers/__init__.py
+++ b/addons/website_google_map/controllers/__init__.py
@@ -1,3 +1,2 @@
 import main
 
-# vim:expandtab:tabstop=4:softtabstop=4:shiftwidth=4:
diff --git a/addons/website_google_map/controllers/main.py b/addons/website_google_map/controllers/main.py
index 9de241a00fd..efddba1b10f 100644
--- a/addons/website_google_map/controllers/main.py
+++ b/addons/website_google_map/controllers/main.py
@@ -1,48 +1,64 @@
 # -*- coding: utf-8 -*-
 
-import openerp
+import json
+from openerp import SUPERUSER_ID
 from openerp.addons.web import http
 from openerp.addons.web.http import request
-from datetime import datetime
+
 
 class google_map(http.Controller):
+    '''
+    This class generates on-the-fly partner maps that can be reused in every
+    website page. To do so, just use an ``<iframe ...>`` whose ``src``
+    attribute points to ``/google_map`` (this controller generates a complete
+    HTML5 page).
+
+    URL query parameters:
+    - ``partner_ids``: a comma-separated list of ids (partners to be shown)
+    - ``partner_url``: the base-url to display the partner
+        (eg: if ``partner_url`` is ``/partners/``, when the user will click on
+        a partner on the map, it will be redirected to <myodoo>.com/partners/<id>)
+
+    In order to resize the map, simply resize the ``iframe`` with CSS
+    directives ``width`` and ``height``.
+    '''
 
     @http.route(['/google_map'], type='http', auth="public", website=True)
     def google_map(self, *arg, **post):
+        cr, uid, context = request.cr, request.uid, request.context
+        partner_obj = request.registry['res.partner']
+
+        # filter real ints from query parameters and build a domain
+        clean_ids = []
+        for s in post.get('partner_ids', "").split(","):
+            try:
+                i = int(s)
+                clean_ids.append(i)
+            except ValueError:
+                pass
+
+        # search for partners that can be displayed on a map
+        domain = [("id", "in", clean_ids), ('website_published', '=', True), ('is_company', '=', True)]
+        partners_ids = partner_obj.search(cr, SUPERUSER_ID, domain, context=context)
+
+        # browse and format data
+        partner_data = {
+        "counter": len(partners_ids),
+        "partners": []
+        }
+        request.context.update({'show_address': True})
+        for partner in partner_obj.browse(cr, SUPERUSER_ID, partners_ids, context=context):
+            partner_data["partners"].append({
+                'id': partner.id,
+                'name': partner.name,
+                'address': '\n'.join(partner.name_get()[0][1].split('\n')[1:]),
+                'latitude': partner.partner_latitude,
+                'longitude': partner.partner_longitude,
+                })
+
+        # generate the map
         values = {
-            'partner_ids': post.get('partner_ids', ""),
-            'width': post.get('width', 900),
-            'height': post.get('height', 460),
             'partner_url': post.get('partner_url'),
+            'partner_data': json.dumps(partner_data)
         }
         return request.website.render("website_google_map.google_map", values)
-
-    @http.route(['/google_map/partners.json'], type='http', auth="public", website=True)
-    def google_map_data(self, *arg, **post):
-        partner_obj = request.registry['res.partner']
-
-        domain = [("id", "in", [int(p) for p in post.get('partner_ids', "").split(",") if p])]
-        domain_public = domain + [('website_published', '=', True)]
-        partner_ids = partner_obj.search(request.cr, openerp.SUPERUSER_ID,
-                                         domain_public, context=request.context)
-        return partner_obj.google_map_json(request.cr, openerp.SUPERUSER_ID,
-                                           partner_ids, request.context)
-
-    @http.route(['/google_map/set_partner_position'], type='http', methods=['POST'], auth="public", website=True)
-    def google_map_set_partner_position(self, *arg, **post):
-        partner_obj = request.registry['res.partner']
-
-        partner_id = post.get('partner_id') and int(post['partner_id'])
-        latitude = post.get('latitude') and float(post['latitude'])
-        longitude = post.get('longitude') and float(post['longitude'])
-
-        values = {
-            'partner_latitude': latitude,
-            'partner_longitude': longitude,
-            'date_localization': datetime.now().strftime('%Y-%m-%d'),
-        }
-        partner_obj.write(request.cr, openerp.SUPERUSER_ID, [partner_id], values,
-                          request.context)
-
-
-# vim:expandtab:tabstop=4:softtabstop=4:shiftwidth=4:
diff --git a/addons/website_google_map/models/__init__.py b/addons/website_google_map/models/__init__.py
deleted file mode 100644
index f6dfb12ddc8..00000000000
--- a/addons/website_google_map/models/__init__.py
+++ /dev/null
@@ -1 +0,0 @@
-import res_partner
\ No newline at end of file
diff --git a/addons/website_google_map/models/res_partner.py b/addons/website_google_map/models/res_partner.py
deleted file mode 100644
index 26da7dffb5a..00000000000
--- a/addons/website_google_map/models/res_partner.py
+++ /dev/null
@@ -1,28 +0,0 @@
-# -*- coding: utf-8 -*-
-
-from openerp.osv import osv
-
-import simplejson
-import werkzeug.wrappers
-
-
-class res_partner(osv.Model):
-    _inherit = 'res.partner'
-
-    def google_map_json(self, cr, uid, ids, context=None):
-        data = {
-            "counter": len(ids),
-            "partners": []
-        }
-        for partner in self.pool.get('res.partner').browse(cr, uid, ids, context={'show_address': True}):
-            data["partners"].append({
-                'id': partner.id,
-                'name': partner.name,
-                'address': '\n'.join(partner.name_get()[0][1].split('\n')[1:]),
-                'latitude': partner.partner_latitude,
-                'longitude': partner.partner_longitude,
-            })
-
-        mime = 'application/json'
-        body = "var data = " + "}, \n{".join(simplejson.dumps(data).split("}, {"))
-        return werkzeug.wrappers.Response(body, headers=[('Content-Type', mime), ('Content-Length', len(body))])
diff --git a/addons/website_google_map/static/src/css/google-map.css b/addons/website_google_map/static/src/css/google-map.css
new file mode 100644
index 00000000000..3d5ec1d8f2d
--- /dev/null
+++ b/addons/website_google_map/static/src/css/google-map.css
@@ -0,0 +1,28 @@
+html {
+    height: 100%;
+}
+
+body {
+    margin: 0;
+    padding: 0;
+    height: 100%;
+}
+
+#odoo-google-map {
+    width: 100%;
+    height: 100%;
+}
+
+.marker {
+    font-size: 13px !important;
+}
+
+.marker a {
+    text-decoration: none;
+}
+
+.marker pre {
+    margin-top: 0;
+    margin-bottom: 0;
+    font-family: sans-serif !important;
+}
diff --git a/addons/website_google_map/static/src/js/google_map.js b/addons/website_google_map/static/src/js/google_map.js
index 19f4a5e6423..53e5342bbfc 100644
--- a/addons/website_google_map/static/src/js/google_map.js
+++ b/addons/website_google_map/static/src/js/google_map.js
@@ -1,84 +1,83 @@
-function initialize(pt) {
-  var center = new google.maps.LatLng(10.91, 5.38);
-  var Geocoder = new google.maps.Geocoder();
+function initialize_map() {
+    'use strict';
 
-  var map = new google.maps.Map(document.getElementById('map'), {
-    zoom: 1,
-    center: center,
-    mapTypeId: google.maps.MapTypeId.ROADMAP
-  });
+    // MAP CONFIG AND LOADING
+    var map = new google.maps.Map(document.getElementById('odoo-google-map'), {
+        zoom: 1,
+        center: {lat: 0.0, lng: 0.0},
+        mapTypeId: google.maps.MapTypeId.ROADMAP
+    });
 
-  var infoWindow = new google.maps.InfoWindow();
+    // ENABLE ADRESS GEOCODING
+    var Geocoder = new google.maps.Geocoder();
 
-  google.maps.event.addListener(map, 'click', function() {
-     infoWindow.close();
-  });
+    // INFO BUBBLES
+    var infoWindow = new google.maps.InfoWindow();
+    var partners = new google.maps.MarkerImage('/website_google_map/static/src/img/partners.png', new google.maps.Size(25, 25));
+    var partner_url = document.body.getAttribute('data-partner-url') || '';
+    var markers = [];
 
-  var partners = new google.maps.MarkerImage("/website_google_map/static/src/img/partners.png",new google.maps.Size(25, 25));
+    google.maps.event.addListener(map, 'click', function() {
+        infoWindow.close();
+    });
 
-  var markers = [];
+    // Display the bubble once clicked
+    var onMarkerClick = function() {
+        var marker = this;
+        var p = marker.partner;
+        infoWindow.setContent(
+              '<div class="marker">'+
+              (partner_url.length ? '<a target="_top" href="'+partner_url+p.id+'"><b>'+p.name +'</b></a>' : '<b>'+p.name+'</b>' )+
+              (p.type ? '  <b>' + p.type + '</b>' : '')+
+              '  <pre>' + p.address + '</pre>'+
+              '</div>'
+          );
+        infoWindow.open(map, marker);
+    };
 
-  var onMarkerClick = function() {
-    var marker = this;
-    var p = marker.partner;
-    infoWindow.setContent(
-          '<div class="marker">'+
-          (partner_url.length ? '<a target="_top" href="'+partner_url+p.id+'"><b>'+p.name +'</b></a>' : '<b>'+p.name+'</b>' )+ '<br/>'+
-          (p.type ? '  <b>' + p.type + '</b>' : '')+
-          '  <pre>' + p.address + '</pre>'+
-          '</div>'
-      );
-    infoWindow.open(map, marker);
-  };
-
-  var set_marker = function(partner) {
-    if (!partner.latitude && !partner.longitude) {
-
-      Geocoder.geocode( { 'address': partner.address}, function(results, status) {
-        if (status == google.maps.GeocoderStatus.OK) {
-          var location = results[0].geometry.location;
-
-          $.post("/google_map/set_partner_position", {
-              'partner_id': partner.id,
-              'latitude': location.ob,
-              'longitude': location.pb
-          });
-          partner.latitude = location.ob;
-          partner.longitude = location.pb;
-
-          map.setCenter(results[0].geometry.location);
-          var marker = new google.maps.Marker({
-              partner: partner,
-              map: map,
-              icon: partners,
-              position: location
-          });
-          google.maps.event.addListener(marker, 'click', onMarkerClick);
-          markers.push(marker);
+    // Create a bubble for a partner
+    var set_marker = function(partner) {
+        // If no lat & long, geocode adress
+        // TODO: a server cronjob that will store these coordinates in database instead of resolving them on-the-fly
+        if (!partner.latitude && !partner.longitude) {
+            Geocoder.geocode({'address': partner.address}, function(results, status) {
+                if (status === google.maps.GeocoderStatus.OK) {
+                    var location = results[0].geometry.location;
+                    partner.latitude = location.ob;
+                    partner.longitude = location.pb;
+                    var marker = new google.maps.Marker({
+                        partner: partner,
+                        map: map,
+                        icon: partners,
+                        position: location
+                    });
+                    google.maps.event.addListener(marker, 'click', onMarkerClick);
+                    markers.push(marker);
+                } else {
+                    console.debug('Geocode was not successful for the following reason: ' + status);
+                }
+            });
         } else {
-          console.debug('Geocode was not successful for the following reason: ' + status);
+            var latLng = new google.maps.LatLng(partner.latitude, partner.longitude);
+            var marker = new google.maps.Marker({
+                partner: partner,
+                icon: partners,
+                map: map,
+                position: latLng
+            });
+            google.maps.event.addListener(marker, 'click', onMarkerClick);
+            markers.push(marker);
         }
-      });
+    };
 
-    } else {
-
-      var latLng = new google.maps.LatLng(partner.latitude, partner.longitude);
-      var marker = new google.maps.Marker({
-        partner: partner,
-        icon: partners,
-        position: latLng
-      });
-      google.maps.event.addListener(marker, 'click', onMarkerClick);
-      markers.push(marker);
+    // Create the markers and cluster them on the map
+    if (odoo_partner_data){ /* odoo_partner_data special variable should have been defined in google_map.xml */
+        for (var i = 0; i < odoo_partner_data.counter; i++) {
+            set_marker(odoo_partner_data.partners[i]);
+        }
+        var markerCluster = new MarkerClusterer(map, markers);
     }
-
-  };
-
-  if (data)
-  for (var i = 0; i < data.counter; i++) {
-    set_marker(data.partners[i]);
-  }
-  var markerCluster = new MarkerClusterer(map, markers);
 }
-google.maps.event.addDomListener(window, 'load', initialize);
 
+// Initialize map once the DOM has been loaded
+google.maps.event.addDomListener(window, 'load', initialize_map);
diff --git a/addons/website_google_map/views/google_map.xml b/addons/website_google_map/views/google_map.xml
index d9a9d2740e8..e68b9f9e7c1 100644
--- a/addons/website_google_map/views/google_map.xml
+++ b/addons/website_google_map/views/google_map.xml
@@ -1,42 +1,25 @@
 <?xml version="1.0" encoding="utf-8"?>
 <openerp>
-    <data>
-        <template id="google_map">
-
+<data>
+<template id="google_map">
 &lt;!DOCTYPE html&gt;
 <html>
-  <head>
-    <meta http-equiv="content-type" content="text/html; charset=utf-8" />
-    <title>World wide map</title>
-
-    <style type="text/css">
-      body {
-        margin: 0;
-        padding: 0;
-        font-family: Helvetica, Arial, sans-serif !important;
-      }
-      .marker {
-        font-size: 12px !important;
-      }
-      .marker b {
-        font-weight: 500;
-      }
-      .marker pre {
-        font-size: 10px !important;
-      }
-    </style>
-    <script>var partner_url = '<t t-raw="partner_url or ''"/>';</script>
-    <script src="//maps.google.com/maps/api/js?sensor=false"></script>
-    <script type="text/javascript" t-attf-src="/google_map/partners.json?partner_ids=#{ partner_ids }"></script>
-    <script type="text/javascript" src="/website_google_map/static/src/js/markerclusterer_compiled.js"></script>
-    <script src="//code.jquery.com/jquery-1.6.1.min.js"></script>
-    <script type="text/javascript" src="/website_google_map/static/src/js/google_map.js"></script>
-  </head>
-  <body>
-    <div id="map" t-attf-style="width: #{ width }px; height:  #{ height }px"></div>
-  </body>
+    <head>
+        <meta charset="utf-8" />
+        <meta name="viewport" content="initial-scale=1.0, user-scalable=no" />
+        <title>World Map</title>
+        <link rel="stylesheet" type="text/css" href="/website_google_map/static/src/css/google-map.css" />
+    </head>
+    <body t-att-data-partner-url="partner_url or ''">
+        <script>
+            var odoo_partner_data = <t t-raw="partner_data"/>;
+        </script>
+        <div id="odoo-google-map"></div>
+        <script src="//maps.google.com/maps/api/js?sensor=false"></script>
+        <script type="text/javascript" src="/website_google_map/static/src/js/markerclusterer_compiled.js"></script>
+        <script type="text/javascript" src="/website_google_map/static/src/js/google_map.js"></script>
+    </body>
 </html>
-
-        </template>
-     </data>
+</template>
+</data>
 </openerp>
diff --git a/addons/website_membership/controllers/main.py b/addons/website_membership/controllers/main.py
index f4eb4bc46b6..171b56825c0 100644
--- a/addons/website_membership/controllers/main.py
+++ b/addons/website_membership/controllers/main.py
@@ -105,7 +105,7 @@ class WebsiteMembership(http.Controller):
     # Do not use semantic controller due to SUPERUSER_ID
     @http.route(['/members/<partner_id>'], type='http', auth="public", website=True)
     def partners_detail(self, partner_id, **post):
-        mo = re.search('-([-0-9]+)$', str(partner_id))
+        mo = re.search('([-0-9]+)$', str(partner_id))
         if mo:
             partner_id = int(mo.group(1))
             partner = request.registry['res.partner'].browse(request.cr, SUPERUSER_ID, partner_id, context=request.context)
@@ -113,4 +113,4 @@ class WebsiteMembership(http.Controller):
                 values = {}
                 values['main_object'] = values['partner'] = partner
                 return request.website.render("website_membership.partner", values)
-        return self.customers(**post)
+        return self.members(**post)
diff --git a/addons/website_membership/views/website_membership.xml b/addons/website_membership/views/website_membership.xml
index 88c3ade065d..516b4b9c5a6 100644
--- a/addons/website_membership/views/website_membership.xml
+++ b/addons/website_membership/views/website_membership.xml
@@ -28,7 +28,7 @@
             <div class="container">
                 <div class="row">
 
-            <div class="col-md-4 mb32" id="left_column">
+            <div class="col-md-3 mb32" id="left_column">
                 <ul class="nav nav-pills nav-stacked mt16">
                     <li class="nav-header"><h3>Associations</h3></li>
                     <li t-att-class="'' if membership else 'active'"><a href="/members">All</a></li>
@@ -85,7 +85,7 @@
 
 <template id="opt_index_country" name="Location"
         optional="enabled" inherit_id="website_membership.index">
-    <xpath expr="//div[@id='left_column']/ul[last()]" position="after">
+    <xpath expr="//div[@id='left_column']/ul[1]" position="after">
         <ul class="nav nav-pills nav-stacked mt16">
             <li class="nav-header"><h3>Location</h3></li>
             <t t-foreach="countries">
@@ -102,13 +102,25 @@
 <!-- Option: index: Left Google Map -->
 <template id="opt_index_google_map" name="Left World Map"
         optional="enabled" inherit_id="website_membership.index">
-    <xpath expr="//div[@id='left_column']/ul[1]" position="before">
-        <ul class="nav nav-pills nav-stacked mt16">
-            <li class="nav-header"><h3>World Map</h3></li>
-            <ul class="nav">
-                <iframe t-attf-src="/google_map/?width=320&amp;height=240&amp;partner_ids=#{ google_map_partner_ids }&amp;partner_url=/members"
-                    style="width:320px; height:260px; border:0; padding:0; margin:0;"></iframe>
-            </ul>
+    <xpath expr="//div[@id='left_column']/ul[last()]" position="after">
+        <!-- modal for large map -->
+        <div class="modal fade partner_map_modal" tabindex="-1" role="dialog" aria-labelledby="myLargeModalLabel" aria-hidden="true">
+          <div class="modal-dialog modal-lg">
+            <div class="modal-content">
+                <div class="modal-header">
+                    <button type="button" class="close" data-dismiss="modal" aria-hidden="true">×</button>
+                    <h4 class="modal-title">World Map</h4>
+                </div>
+                <iframe t-attf-src="/google_map/?width=898&amp;height=485&amp;partner_ids=#{ google_map_partner_ids }&amp;partner_url=/members/"
+                style="width:898px; height:485px; border:0; padding:0; margin:0;"></iframe>
+            </div>
+          </div>
+        </div>
+        <!-- modal end -->
+        <h3>World Map<button class="btn btn-link" data-toggle="modal" data-target=".partner_map_modal"><span class="fa fa-external-link" /></button></h3>
+        <ul class="nav">
+            <iframe t-attf-src="/google_map/?width=260&amp;height=240&amp;partner_ids=#{ google_map_partner_ids }&amp;partner_url=/members/"
+                style="width:260px; height:240px; border:0; padding:0; margin:0;"></iframe>
         </ul>
     </xpath>
 </template>

From 057d26f8602ca03a02d46a19d3c517fe80cfeb39 Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Tue, 3 Jun 2014 16:58:26 +0200
Subject: [PATCH 091/121] [IMP] product: set at false one product variant of
 ipad

---
 addons/product/product_demo.xml | 4 ++++
 1 file changed, 4 insertions(+)

diff --git a/addons/product/product_demo.xml b/addons/product/product_demo.xml
index 4f922f40629..112cb581a4b 100644
--- a/addons/product/product_demo.xml
+++ b/addons/product/product_demo.xml
@@ -213,6 +213,10 @@ FaceTime HD Camera, 1.2 MP Photos</field>
             <field name="attribute_line_ids" eval="[(6,0,[ref('product.product_attribute_line_1'), ref('product.product_attribute_line_2'), ref('product.product_attribute_line_3')])]"/>
         </record>
         
+        <record id="product_product_4d" model="product.product">
+            <field name="active" eval="False"/>
+        </record>
+        
         <record id="product_attribute_price_1" model="product.attribute.price">
             <field name="product_tmpl_id" ref="product_product_4_product_template"/>
             <field name="value_id" ref="product_attribute_value_2"/>

From 7a157dd35e414968282596cb6e0cf1c09da249ec Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Tue, 3 Jun 2014 17:12:07 +0200
Subject: [PATCH 092/121] [FIX] delivery: allow to add delivery method in
 quotation if quotation in quotation sent stage

opw-607920
---
 addons/delivery/sale.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/delivery/sale.py b/addons/delivery/sale.py
index da5e8fd3fd6..d2916eb2085 100644
--- a/addons/delivery/sale.py
+++ b/addons/delivery/sale.py
@@ -53,7 +53,7 @@ class sale_order(osv.osv):
             if not grid_id:
                 raise osv.except_osv(_('No Grid Available!'), _('No grid matching for this carrier!'))
 
-            if not order.state in ('draft'):
+            if not order.state in ('draft', 'sent'):
                 raise osv.except_osv(_('Order not in Draft State!'), _('The order state have to be draft to add delivery lines.'))
 
             grid = grid_obj.browse(cr, uid, grid_id, context=context)

From 0c4bc1cf72d69110246fd133f6c9f55245fa3bd0 Mon Sep 17 00:00:00 2001
From: Martin Trigaux <mat@openerp.com>
Date: Tue, 3 Jun 2014 16:56:07 +0200
Subject: [PATCH 093/121] [FIX] sale: keep customer reference in grouped
 invoice (opw 606523)

---
 addons/sale/sale.py | 10 +++++++---
 1 file changed, 7 insertions(+), 3 deletions(-)

diff --git a/addons/sale/sale.py b/addons/sale/sale.py
index 364ca36b1c2..af62b014c05 100644
--- a/addons/sale/sale.py
+++ b/addons/sale/sale.py
@@ -525,14 +525,18 @@ class sale_order(osv.osv):
             if grouped:
                 res = self._make_invoice(cr, uid, val[0][0], reduce(lambda x, y: x + y, [l for o, l in val], []), context=context)
                 invoice_ref = ''
+                origin_ref = ''
                 for o, l in val:
-                    invoice_ref += o.name + '|'
+                    invoice_ref += (o.client_order_ref or o.name) + '|'
+                    origin_ref += (o.origin or o.name) + '|'
                     self.write(cr, uid, [o.id], {'state': 'progress'})
                     cr.execute('insert into sale_order_invoice_rel (order_id,invoice_id) values (%s,%s)', (o.id, res))
                 #remove last '|' in invoice_ref
-                if len(invoice_ref) >= 1: 
+                if len(invoice_ref) >= 1:
                     invoice_ref = invoice_ref[:-1]
-                invoice.write(cr, uid, [res], {'origin': invoice_ref, 'name': invoice_ref})
+                if len(origin_ref) >= 1:
+                    origin_ref = origin_ref[:-1]
+                invoice.write(cr, uid, [res], {'origin': origin_ref, 'name': invoice_ref})
             else:
                 for order, il in val:
                     res = self._make_invoice(cr, uid, order, il, context=context)

From a54caabbcb10a7db02f872ef5097ac379db5445f Mon Sep 17 00:00:00 2001
From: Raphael Collet <rco@openerp.com>
Date: Tue, 3 Jun 2014 17:29:49 +0200
Subject: [PATCH 094/121] [FIX] website_mail: model 'mail.thread' must be
 abstract

---
 addons/website_mail/models/mail_thread.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/website_mail/models/mail_thread.py b/addons/website_mail/models/mail_thread.py
index d7f750872ca..d4a37924b79 100644
--- a/addons/website_mail/models/mail_thread.py
+++ b/addons/website_mail/models/mail_thread.py
@@ -22,7 +22,7 @@
 from openerp.osv import osv, fields
 
 # TODO for trunk, remove me
-class MailThread(osv.Model):
+class MailThread(osv.AbstractModel):
     _inherit = 'mail.thread'
 
     _columns = {

From 70041a5f1b7d3bf795052875d8ef8a4521c180e1 Mon Sep 17 00:00:00 2001
From: Christophe Simonis <chs@odoo.com>
Date: Tue, 3 Jun 2014 17:48:08 +0200
Subject: [PATCH 095/121] [FIX] routing_map: correct subclasses detection.

Subclass detection didn't include the class itself if all it's subclasses
were invalid. As we create a new regrouping subclass, that was always the
case after a registry reloading, causing subclassed controllers to not be
taken in account.

[IMP] routing_map: clean code a little bit
---
 openerp/http.py | 25 +++++++++++++++----------
 1 file changed, 15 insertions(+), 10 deletions(-)

diff --git a/openerp/http.py b/openerp/http.py
index 51d94994381..abee8ac2b3d 100644
--- a/openerp/http.py
+++ b/openerp/http.py
@@ -666,13 +666,17 @@ class EndPoint(object):
 def routing_map(modules, nodb_only, converters=None):
     routing_map = werkzeug.routing.Map(strict_slashes=False, converters=converters)
 
-    def get_subclasses(k):
+    def get_subclasses(klass):
         def valid(c):
             return c.__module__.startswith('openerp.addons.') and c.__module__.split(".")[2] in modules
-        s = k.__subclasses__()
-        if not s:
-            return [k] if valid(k) else []
-        return [u for t in s if valid(t) for u in get_subclasses(t)]
+        subclasses = klass.__subclasses__()
+        result = []
+        for subclass in subclasses:
+            if valid(subclass):
+                result.extend(get_subclasses(subclass))
+        if not result and valid(klass):
+            result = [klass]
+        return result
 
     uniq = lambda it: collections.OrderedDict((id(x), x) for x in it).values()
 
@@ -687,22 +691,23 @@ def routing_map(modules, nodb_only, converters=None):
                 cls = type(name, tuple(reversed(subclasses)), {})
 
             o = cls()
-            members = inspect.getmembers(o)
-            for mk, mv in members:
-                if inspect.ismethod(mv) and hasattr(mv, 'routing'):
+            members = inspect.getmembers(o, inspect.ismethod)
+            for _, mv in members:
+                if hasattr(mv, 'routing'):
                     routing = dict(type='http', auth='user', methods=None, routes=None)
                     methods_done = list()
+                    # update routing attributes from subclasses(auth, methods...)
                     for claz in reversed(mv.im_class.mro()):
                         fn = getattr(claz, mv.func_name, None)
                         if fn and hasattr(fn, 'routing') and fn not in methods_done:
                             methods_done.append(fn)
                             routing.update(fn.routing)
-                    if not nodb_only or nodb_only == (routing['auth'] == "none"):
+                    if not nodb_only or routing['auth'] == "none":
                         assert routing['routes'], "Method %r has not route defined" % mv
                         endpoint = EndPoint(mv, routing)
                         for url in routing['routes']:
                             if routing.get("combine", False):
-                                # deprecated
+                                # deprecated v7 declaration
                                 url = o._cp_path.rstrip('/') + '/' + url.lstrip('/')
                                 if url.endswith("/") and len(url) > 1:
                                     url = url[: -1]

From 267cc630276be2fde2ee1ebb1aa7a5b7c282532e Mon Sep 17 00:00:00 2001
From: Antony Lesuisse <al@openerp.com>
Date: Tue, 3 Jun 2014 21:06:00 +0200
Subject: [PATCH 096/121] [FIX] website_crm_partner_assign infinite crawling
 disable url query fragment

---
 .../views/website_crm_partner_assign.xml                      | 4 ++--
 1 file changed, 2 insertions(+), 2 deletions(-)

diff --git a/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml b/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
index ad502132ec2..5d2cfffe515 100644
--- a/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
+++ b/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
@@ -42,7 +42,7 @@
                     <li class="nav-header"><h3>Filter by Grade</h3></li>
                     <t t-foreach="grades" t-as="grade">
                         <li t-att-class="grade['active'] and 'active' or ''">
-                            <a t-attf-href="/partners#{ grade['grade_id'][0] and '/grade/%s' % grade['grade_id'][0] or '' }#{ current_country and '/country/%s' % slug(current_country) or '' }#{ '?' + (search_path or '') }">
+                            <a t-attf-href="/partners#{ grade['grade_id'][0] and '/grade/%s' % grade['grade_id'][0] or '' }#{ current_country and '/country/%s' % slug(current_country) or '' }#{ '?' + '' }">
                                 <span class="badge pull-right" t-esc="grade['grade_id_count'] or ''"/>
                                 <t t-esc="grade['grade_id'][1]"/>
                             </a>
@@ -54,7 +54,7 @@
                     <li class="nav-header"><h3>Filter by Country</h3></li>
                     <t t-foreach="countries" t-as="country">
                         <li t-if="country['country_id']" t-att-class="country['active'] and 'active' or ''">
-                            <a t-attf-href="/partners#{ current_grade and '/grade/%s' % slug(current_grade) or ''}#{country['country_id'][0] and '/country/%s' % country['country_id'][0] or '' }#{ '?' + (search_path or '') + (country['country_id'][0] == 0 and 'country_all=True' or '')}">
+                            <a t-attf-href="/partners#{ current_grade and '/grade/%s' % slug(current_grade) or ''}#{country['country_id'][0] and '/country/%s' % country['country_id'][0] or '' }#{ '?' + ''}">
                                 <span class="badge pull-right" t-esc="country['country_id_count'] or ''"/>
                                 <t t-esc="country['country_id'][1]"/>
                             </a>

From 3f85d4b4938f5e21f9bfad0d274a3fa036bcbf83 Mon Sep 17 00:00:00 2001
From: Christophe Simonis <chs@odoo.com>
Date: Tue, 3 Jun 2014 21:45:21 +0200
Subject: [PATCH 097/121] [FIX] product: correct SyntaxError made by kdiff3
 (once again) during previous forward port

---
 addons/product/product.py | 5 ++++-
 1 file changed, 4 insertions(+), 1 deletion(-)

diff --git a/addons/product/product.py b/addons/product/product.py
index 17088c7938c..cc23d144465 100644
--- a/addons/product/product.py
+++ b/addons/product/product.py
@@ -538,7 +538,10 @@ class product_template(osv.osv):
             help="Small-sized image of the product. It is automatically "\
                  "resized as a 64x64px image, with aspect ratio preserved. "\
                  "Use this field anywhere a small image is required."),
-        'packaging_ids' : fields.one2many('product.packaging', 'product_tmpl_id', 'Logistical Units',
+        'packaging_ids': fields.one2many(
+            'product.packaging', 'product_tmpl_id', 'Logistical Units',
+            help="Gives the different ways to package the same product. This has no impact on "
+                 "the picking order and is mainly used if you use the EDI module."),
         'seller_ids': fields.one2many('product.supplierinfo', 'product_tmpl_id', 'Supplier'),
         'seller_delay': fields.related('seller_ids','delay', type='integer', string='Supplier Lead Time',
             help="This is the average delay in days between the purchase order confirmation and the reception of goods for this product and for the default supplier. It is used by the scheduler to order requests based on reordering delays."),

From 623912e477f54d9f75364aecc3199ece724a9e35 Mon Sep 17 00:00:00 2001
From: Richard Mathot <rim@openerp.com>
Date: Tue, 3 Jun 2014 21:53:51 +0200
Subject: [PATCH 098/121] Revert "[FIX] website_crm_partner_assign infinite
 crawling"

This reverts commit 267cc630276be2fde2ee1ebb1aa7a5b7c282532e.
---
 .../views/website_crm_partner_assign.xml                      | 4 ++--
 1 file changed, 2 insertions(+), 2 deletions(-)

diff --git a/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml b/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
index 5d2cfffe515..ad502132ec2 100644
--- a/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
+++ b/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
@@ -42,7 +42,7 @@
                     <li class="nav-header"><h3>Filter by Grade</h3></li>
                     <t t-foreach="grades" t-as="grade">
                         <li t-att-class="grade['active'] and 'active' or ''">
-                            <a t-attf-href="/partners#{ grade['grade_id'][0] and '/grade/%s' % grade['grade_id'][0] or '' }#{ current_country and '/country/%s' % slug(current_country) or '' }#{ '?' + '' }">
+                            <a t-attf-href="/partners#{ grade['grade_id'][0] and '/grade/%s' % grade['grade_id'][0] or '' }#{ current_country and '/country/%s' % slug(current_country) or '' }#{ '?' + (search_path or '') }">
                                 <span class="badge pull-right" t-esc="grade['grade_id_count'] or ''"/>
                                 <t t-esc="grade['grade_id'][1]"/>
                             </a>
@@ -54,7 +54,7 @@
                     <li class="nav-header"><h3>Filter by Country</h3></li>
                     <t t-foreach="countries" t-as="country">
                         <li t-if="country['country_id']" t-att-class="country['active'] and 'active' or ''">
-                            <a t-attf-href="/partners#{ current_grade and '/grade/%s' % slug(current_grade) or ''}#{country['country_id'][0] and '/country/%s' % country['country_id'][0] or '' }#{ '?' + ''}">
+                            <a t-attf-href="/partners#{ current_grade and '/grade/%s' % slug(current_grade) or ''}#{country['country_id'][0] and '/country/%s' % country['country_id'][0] or '' }#{ '?' + (search_path or '') + (country['country_id'][0] == 0 and 'country_all=True' or '')}">
                                 <span class="badge pull-right" t-esc="country['country_id_count'] or ''"/>
                                 <t t-esc="country['country_id'][1]"/>
                             </a>

From 8eeaabf694eeae5856a379caf2a8495aa68db4a4 Mon Sep 17 00:00:00 2001
From: Richard Mathot <rim@openerp.com>
Date: Tue, 3 Jun 2014 22:14:02 +0200
Subject: [PATCH 099/121] [FIX] website_crm_partner_assign: buggy url

---
 .../views/website_crm_partner_assign.xml                        | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml b/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
index ad502132ec2..8db6970505c 100644
--- a/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
+++ b/addons/website_crm_partner_assign/views/website_crm_partner_assign.xml
@@ -54,7 +54,7 @@
                     <li class="nav-header"><h3>Filter by Country</h3></li>
                     <t t-foreach="countries" t-as="country">
                         <li t-if="country['country_id']" t-att-class="country['active'] and 'active' or ''">
-                            <a t-attf-href="/partners#{ current_grade and '/grade/%s' % slug(current_grade) or ''}#{country['country_id'][0] and '/country/%s' % country['country_id'][0] or '' }#{ '?' + (search_path or '') + (country['country_id'][0] == 0 and 'country_all=True' or '')}">
+                            <a t-attf-href="/partners#{ current_grade and '/grade/%s' % slug(current_grade) or ''}#{country['country_id'][0] and '/country/%s' % country['country_id'][0] or '' }#{ '?' + (search_path or '')}">
                                 <span class="badge pull-right" t-esc="country['country_id_count'] or ''"/>
                                 <t t-esc="country['country_id'][1]"/>
                             </a>

From c5129fcfe539fe5cf06152b575d6a908d741aa66 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 4 Jun 2014 00:41:37 +0200
Subject: [PATCH 100/121] Add __init__.py when createing module. Also add
 templates.xml in manifest

---
 openerp/cli/scaffold.py | 6 ++++--
 1 file changed, 4 insertions(+), 2 deletions(-)

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index 23c20b52542..dbe342d0d67 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -89,6 +89,8 @@ class ScaffoldModule(object):
         if self.created:
             manifest_base = os.path.splitext(MANIFEST)[0]
             self.render_file('%s.jinja2' % manifest_base, self.path('%s.py' % manifest_base))
+            # Create an empty __init__.py so the module can be imported
+            open(self.path('__init__.py'), 'a').close()
 
     def add_model(self, model):
         model_module = snake(model)
@@ -131,8 +133,8 @@ class ScaffoldModule(object):
         self.append_manifest_list('depends', 'website')
         css_file = '%s_theme.css' % self.module
         self.render_file('theme_css.jinja2', self.path('static', 'src', 'css', css_file))
-        theme_file = '%s_theme.xml' % self.module
-        self.append_xml_data('theme_xml.jinja2', self.path('views', theme_file), skip_if_exist=True)
+        self.append_xml_data('theme_xml.jinja2', self.path('views', 'templates.xml'), skip_if_exist=True)
+        self.append_manifest_list('data', 'views/templates.xml')
 
     def has_import(self, initfile, module):
         if not os.path.isfile(initfile):

From 8a4511277ce8ec4882a23f9c042957074020334d Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 4 Jun 2014 00:45:28 +0200
Subject: [PATCH 101/121] Fix error on url scheme for odoo deploy

---
 openerp/cli/deploy.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/openerp/cli/deploy.py b/openerp/cli/deploy.py
index accbef81f46..458cd182904 100644
--- a/openerp/cli/deploy.py
+++ b/openerp/cli/deploy.py
@@ -84,7 +84,7 @@ class Deploy(Command):
             self.session.verify = False
 
         try:
-            if not args.url.startswith('http://'):
+            if not args.url.startswith(('http://', 'https://')):
                 args.url = 'https://%s' % args.url
             result = self.deploy_module(args.path, args.url, args.login, args.password, args.db)
             print(result)

From a52a426de3ab22f629a10d1f0a8ce21a7e5f1110 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 4 Jun 2014 00:48:08 +0200
Subject: [PATCH 102/121] Do not check SSL certificate by default

(requested by al)
---
 openerp/cli/deploy.py | 4 ++--
 1 file changed, 2 insertions(+), 2 deletions(-)

diff --git a/openerp/cli/deploy.py b/openerp/cli/deploy.py
index 458cd182904..36ff0717377 100644
--- a/openerp/cli/deploy.py
+++ b/openerp/cli/deploy.py
@@ -74,13 +74,13 @@ class Deploy(Command):
         parser.add_argument('--db', dest='db', help='Database to use if server does not use db-filter.')
         parser.add_argument('--login', dest='login', default="admin", help='Login (default=admin)')
         parser.add_argument('--password', dest='password', default="admin", help='Password (default=admin)')
-        parser.add_argument('--no-ssl-check', dest='no_ssl_check', action='store_true', help='Do not check ssl cert')
+        parser.add_argument('--verify-ssl', action='store_true', help='Verify SSL certificate')
         if not cmdargs:
             sys.exit(parser.print_help())
 
         args = parser.parse_args(args=cmdargs)
 
-        if args.no_ssl_check:
+        if not args.verify_ssl:
             self.session.verify = False
 
         try:

From 27af219b5e13e4e29a75b2aa1dfcc4a62b8b7885 Mon Sep 17 00:00:00 2001
From: Fabien Meghazi <fme@openerp.com>
Date: Wed, 4 Jun 2014 01:27:59 +0200
Subject: [PATCH 103/121] Change scaffolding's controller template

---
 openerp/cli/scaffold/controllers.jinja2 | 7 +++----
 1 file changed, 3 insertions(+), 4 deletions(-)

diff --git a/openerp/cli/scaffold/controllers.jinja2 b/openerp/cli/scaffold/controllers.jinja2
index dfed6fb9bc0..0cdb05cc74b 100644
--- a/openerp/cli/scaffold/controllers.jinja2
+++ b/openerp/cli/scaffold/controllers.jinja2
@@ -1,13 +1,12 @@
 # -*- coding: utf-8 -*-
 from openerp import http
-from openerp.addons.web.controllers import main
 
-class {{ controller }}(main.Home):
-    @http.route('/{{ module }}/{{ controller }}', auth='public')
+class {{ controller }}(http.Controller):
+    @http.route('/{{ module }}/{{ controller }}', auth='public', website=True)
     def index(self):
         return "Hello, world!"
 {% if has_model %}
-    @http.route('/{{ module }}/{{ controller }}/<model("{{ module }}.{{ controller }}"):{{ controller }}>'], type='http', auth='public')
+    @http.route('/{{ module }}/{{ controller }}/<model("{{ module }}.{{ controller }}"):{{ controller }}>'], type='http', auth='public', website=True)
     def {{ controller }}(self, {{ controller }}, **kw):
         return "Hello, %r!" % {{ controller }}
 {% endif %}

From 86055fb8cd5f86d9b4416d9d9a1a736e1c06aba9 Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Wed, 4 Jun 2014 10:44:56 +0200
Subject: [PATCH 104/121] [FIX] website_sale: accessory_product_ids are
 product.product, not product.template

This many2many field should actually have product.template as relation
But, in a stable release, we cannot alter the database
Therefore, when displaying accessory products in the card, it display the product_tmpl_id of the product.product, not itself
This relation should be changed in trunk
+ Actually displaying this field in the backend
---
 addons/website_sale/models/sale_order.py | 2 +-
 addons/website_sale/views/views.xml      | 1 +
 2 files changed, 2 insertions(+), 1 deletion(-)

diff --git a/addons/website_sale/models/sale_order.py b/addons/website_sale/models/sale_order.py
index 56162cb2139..dacc7caf02d 100644
--- a/addons/website_sale/models/sale_order.py
+++ b/addons/website_sale/models/sale_order.py
@@ -111,7 +111,7 @@ class sale_order(osv.Model):
 
     def _cart_accessories(self, cr, uid, ids, context=None):
         for order in self.browse(cr, uid, ids, context=context):
-            s = set(j.id for l in (order.website_order_line or []) for j in (l.product_id.accessory_product_ids or []))
+            s = set(j.product_tmpl_id.id for l in (order.website_order_line or []) for j in (l.product_id.accessory_product_ids or []))
             s -= set(l.product_id.id for l in order.order_line)
             product_ids = random.sample(s, min(len(s),3))
             return self.pool['product.template'].browse(cr, uid, product_ids, context=context)
diff --git a/addons/website_sale/views/views.xml b/addons/website_sale/views/views.xml
index 5a1a93105b5..86e369f11e7 100644
--- a/addons/website_sale/views/views.xml
+++ b/addons/website_sale/views/views.xml
@@ -25,6 +25,7 @@
                     <field name="public_categ_ids" widget="many2many_tags"/>
                     <field name="website_published" class="pull-right" widget="website_button"/>
                     <field name="alternative_product_ids" widget="many2many_tags"/>
+                    <field name="accessory_product_ids" widget="many2many_tags"/>
                     <field name="website_style_ids" widget="many2many_tags"/>
                     <field name="website_sequence"/>
                 </group>

From 489742873d12e331a54f045078bd1db981add5e2 Mon Sep 17 00:00:00 2001
From: Denis Ledoux <dle@openerp.com>
Date: Wed, 4 Jun 2014 11:25:51 +0200
Subject: [PATCH 105/121] [FIX] website_sale: backport commit
 3cc4785ba6d27475323a606fef9466286024ad0e of master

This fix aimed saas-5, not master.
original Commit message:
display accessory field in form view and display the good accessory product inside ecommerce
This is related to previous rev 86055fb8cd5f86d9b4416d9d9a1a736e1c06aba9
---
 addons/website_sale/models/sale_order.py | 4 ++--
 addons/website_sale/views/templates.xml  | 4 ++--
 2 files changed, 4 insertions(+), 4 deletions(-)

diff --git a/addons/website_sale/models/sale_order.py b/addons/website_sale/models/sale_order.py
index dacc7caf02d..d9855034018 100644
--- a/addons/website_sale/models/sale_order.py
+++ b/addons/website_sale/models/sale_order.py
@@ -111,10 +111,10 @@ class sale_order(osv.Model):
 
     def _cart_accessories(self, cr, uid, ids, context=None):
         for order in self.browse(cr, uid, ids, context=context):
-            s = set(j.product_tmpl_id.id for l in (order.website_order_line or []) for j in (l.product_id.accessory_product_ids or []))
+            s = set(j.id for l in (order.website_order_line or []) for j in (l.product_id.accessory_product_ids or []))
             s -= set(l.product_id.id for l in order.order_line)
             product_ids = random.sample(s, min(len(s),3))
-            return self.pool['product.template'].browse(cr, uid, product_ids, context=context)
+            return self.pool['product.product'].browse(cr, uid, product_ids, context=context)
 
 class website(orm.Model):
     _inherit = 'website'
diff --git a/addons/website_sale/views/templates.xml b/addons/website_sale/views/templates.xml
index 925353d6de6..470ca8383f4 100644
--- a/addons/website_sale/views/templates.xml
+++ b/addons/website_sale/views/templates.xml
@@ -726,14 +726,14 @@
               <tr t-foreach="suggested_products" t-as="product">
 
                   <td>
-                      <a t-attf-href="/shop/product/#{ slug(product) }">
+                      <a t-attf-href="/shop/product/#{ slug(product.product_tmpl_id) }">
                           <span t-field="product.image_small"
                                 t-field-options='{"widget": "image", "class": "img-rounded"}'/>
                       </a>
                   </td>
                   <td>
                       <div>
-                          <a t-attf-href="/shop/product/#{ slug(product) }">
+                          <a t-attf-href="/shop/product/#{ slug(product.product_tmpl_id) }">
                               <strong t-field="product.name"/>
                           </a>
                       </div>

From 00b8f5b0013924af3678e6400db9bfe6282a93ed Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?Thibault=20Delavall=C3=A9e?= <tde@openerp.com>
Date: Wed, 4 Jun 2014 18:20:55 +0200
Subject: [PATCH 106/121] [FIX] mass_mailing: mailing form view: better display
 of action buttons, avoiding having several 'red action buttons' at the same
 time.

---
 addons/mass_mailing/views/mass_mailing.xml | 22 +++++++++++++++-------
 1 file changed, 15 insertions(+), 7 deletions(-)

diff --git a/addons/mass_mailing/views/mass_mailing.xml b/addons/mass_mailing/views/mass_mailing.xml
index a9cd33f9531..c7b6eb6f9de 100644
--- a/addons/mass_mailing/views/mass_mailing.xml
+++ b/addons/mass_mailing/views/mass_mailing.xml
@@ -186,11 +186,17 @@
                 <form string="Mass Mailing" version="7.0">
                     <header>
                         <button name="action_test_mailing" type="object"
-                            class="oe_highlight" string="Test Mailing" states="draft"/>
-                        <button name="send_mail" type="object" states="draft,test"
+                            class="oe_highlight" string="Test Mailing"
+                            attrs="{'invisible': ['|', ('state', '!=', 'draft'), ('body_html', '=', False)]}"/>
+                        <button name="action_test_mailing" type="object"
+                            attrs="{'invisible': ['&amp;', ('state', '=', 'draft'), ('body_html', '!=', False)]}"
+                            string="Test Mailing"/>
+                        <button name="send_mail" type="object"
+                            attrs="{'invisible': ['|', ('state', '=', 'done'), ('body_html', '=', False)]}"
                             class="oe_highlight" string="Send to All"/>
-                        <button name="action_test_mailing" type="object" states="test,done"
-                            string="Send Test Sample"/>
+                        <button name="send_mail" type="object"
+                            attrs="{'invisible': ['&amp;', ('state', '!=', 'done'), ('body_html', '!=', False)]}"
+                            string="Send to All"/>
                         <field name="state" widget="statusbar"/>
                     </header>
                     <div class="oe_form_box_info oe_text_center" attrs="{'invisible': [('scheduled', '=', 0)]}">
@@ -250,9 +256,11 @@
                         </group>
                         <notebook>
                             <page string="Mail Body">
-                                <button name="action_edit_html" type="object" string="Design Email" class="oe_highlight" states="draft"/>
-                                <button name="action_edit_html" type="object" string="Change Email Design" states="test"/>
-                                <div attrs="{'invisible' : ['|', '|', ('state', '=', 'done'), ('body_html','!=',False), ('mailing_domain', '=', False)]}" class="oe_view_nocontent oe_clear">
+                                <button name="action_edit_html" type="object" string="Design Email" class="oe_highlight"
+                                    attrs="{'invisible': [('body_html', '!=', False)]}"/>
+                                <button name="action_edit_html" type="object" string="Change Email Design"
+                                    attrs="{'invisible': [('body_html', '=', False)]}"/>
+                                <div attrs="{'invisible' : ['|', ('state', '=', 'done'), ('body_html','!=',False)]}" class="oe_view_nocontent oe_clear">
                                     <p class="oe_view_nocontent_create oe_edit_only">
                                         Click to design your email.
                                     </p>

From fabbcf508f0dfedf73b13b4ca73380d5a23c3979 Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Wed, 4 Jun 2014 18:44:02 +0200
Subject: [PATCH 107/121] [FIX] mrp.bom: wrong check for bom_find. If the user
 defined a bom line type phantom to a product without bom the check is wrong
 to display the error message.

---
 addons/mrp/mrp.py | 4 ++--
 1 file changed, 2 insertions(+), 2 deletions(-)

diff --git a/addons/mrp/mrp.py b/addons/mrp/mrp.py
index 23033fa0af5..f5b6cf466a5 100644
--- a/addons/mrp/mrp.py
+++ b/addons/mrp/mrp.py
@@ -325,8 +325,8 @@ class mrp_bom(osv.osv):
                 })
             else:
                 bom_id = self._bom_find(cr, uid, bom_line_id.product_uom.id, product_id=bom_line_id.product_id.id, properties=properties)
-                bom2 = self.browse(cr, uid, bom_id)  
-                if bom2:
+                if bom_id:
+                    bom2 = self.browse(cr, uid, bom_id)  
                     res = self._bom_explode(cr, uid, bom2, bom_line_id.product_id, factor,
                         properties=properties, level=level + 10, previous_products=all_prod, master_bom=master_bom)
                     result = result + res[0]

From 1dc7d4d3d8ba4ad1cdd299988a3407fd3d01f443 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?Thibault=20Delavall=C3=A9e?= <tde@openerp.com>
Date: Wed, 4 Jun 2014 18:54:20 +0200
Subject: [PATCH 108/121] [FIX] mass_mailing: fixed computation of mailing
 domain when having more than 1 mailing list added in the recipients. A bit
 longer, but less buggy.

---
 addons/mass_mailing/models/mass_mailing.py | 11 ++++++++---
 1 file changed, 8 insertions(+), 3 deletions(-)

diff --git a/addons/mass_mailing/models/mass_mailing.py b/addons/mass_mailing/models/mass_mailing.py
index bfeb3aeeafe..d1c3e7facd4 100644
--- a/addons/mass_mailing/models/mass_mailing.py
+++ b/addons/mass_mailing/models/mass_mailing.py
@@ -480,9 +480,14 @@ class MassMailing(osv.Model):
     def on_change_model_and_list(self, cr, uid, ids, mailing_model, list_ids, context=None):
         value = {}
         if mailing_model == 'mail.mass_mailing.contact':
-            list_ids = map(lambda item: item if isinstance(item, (int, long)) else [lid for lid in item[2]], list_ids)
-            if list_ids:
-                value['mailing_domain'] = "[('list_id', 'in', %s)]" % list_ids
+            mailing_list_ids = set()
+            for item in list_ids:
+                if isinstance(item, (int, long)):
+                    mailing_list_ids.add(item)
+                elif len(item) == 3:
+                    mailing_list_ids |= set(item[2])
+            if mailing_list_ids:
+                value['mailing_domain'] = "[('list_id', 'in', %s)]" % list(mailing_list_ids)
             else:
                 value['mailing_domain'] = "[('list_id', '=', False)]"
         else:

From d82779684db3d74060faf21ca0d32b1bb1b9e85b Mon Sep 17 00:00:00 2001
From: Paul Catinean <paulcatinean@gmail.com>
Date: Wed, 4 Jun 2014 22:17:02 +0200
Subject: [PATCH 109/121] [FIX] Added cascade on subproduct so they get removed
 once the parent boms are removed

---
 addons/mrp_byproduct/mrp_byproduct.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/mrp_byproduct/mrp_byproduct.py b/addons/mrp_byproduct/mrp_byproduct.py
index 91ea997a2e4..fc6069fc8ad 100644
--- a/addons/mrp_byproduct/mrp_byproduct.py
+++ b/addons/mrp_byproduct/mrp_byproduct.py
@@ -35,7 +35,7 @@ class mrp_subproduct(osv.osv):
   'Fixed' depicts a situation where the quantity of created byproduct is always equal to the quantity set on the BoM, regardless of how many are created in the production order.\
   By opposition, 'Variable' means that the quantity will be computed as\
     '(quantity of byproduct set on the BoM / quantity of manufactured product set on the BoM * quantity of manufactured product in the production order.)'"),
-        'bom_id': fields.many2one('mrp.bom', 'BoM'),
+        'bom_id': fields.many2one('mrp.bom', 'BoM', ondelete='cascade'),
     }
     _defaults={
         'subproduct_type': 'variable',

From b33bf578327685b9a2008faa75fcdbe8dc41cac7 Mon Sep 17 00:00:00 2001
From: sve-odoo <sve@openerp.com>
Date: Thu, 5 Jun 2014 09:55:30 +0200
Subject: [PATCH 110/121] [ADD] Default value for supplierinfo.min_qty

And remove default value for function field "qty"
---
 addons/product/product.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/product/product.py b/addons/product/product.py
index cc23d144465..eaed55c0b41 100644
--- a/addons/product/product.py
+++ b/addons/product/product.py
@@ -1152,7 +1152,7 @@ class product_supplierinfo(osv.osv):
         'company_id':fields.many2one('res.company','Company',select=1),
     }
     _defaults = {
-        'qty': 0.0,
+        'min_qty': 0.0,
         'sequence': 1,
         'delay': 1,
         'company_id': lambda self,cr,uid,c: self.pool.get('res.company')._company_default_get(cr, uid, 'product.supplierinfo', context=c),

From b973e27da55592caaff268964baa5d162dd7867f Mon Sep 17 00:00:00 2001
From: Xavier Morel <xmo@openerp.com>
Date: Thu, 5 Jun 2014 12:22:37 +0200
Subject: [PATCH 111/121] [IMP] views: don't prevent always -> disabled writes
 in views, is confusing and not very useful

---
 openerp/addons/base/ir/ir_ui_view.py | 8 --------
 1 file changed, 8 deletions(-)

diff --git a/openerp/addons/base/ir/ir_ui_view.py b/openerp/addons/base/ir/ir_ui_view.py
index aab5044d5b7..f3b6dab9063 100644
--- a/openerp/addons/base/ir/ir_ui_view.py
+++ b/openerp/addons/base/ir/ir_ui_view.py
@@ -268,14 +268,6 @@ class view(osv.osv):
         if custom_view_ids:
             self.pool.get('ir.ui.view.custom').unlink(cr, uid, custom_view_ids)
 
-        if vals.get('application') == 'disabled':
-            from_always = self.search(
-                cr, uid, [('id', 'in', ids), ('application', '=', 'always')], context=context)
-            if from_always:
-                raise ValueError(
-                    "Can't disable views %s marked as always applied" % (
-                        ', '.join(map(str, from_always))))
-
         self.read_template.clear_cache(self)
         ret = super(view, self).write(
             cr, uid, ids,

From 767cb9afa1e9e6c5413ea4a5397d78945d30eada Mon Sep 17 00:00:00 2001
From: Xavier Morel <xmo@openerp.com>
Date: Thu, 5 Jun 2014 13:20:07 +0200
Subject: [PATCH 112/121] [FIX] shebang on Python

---
 odoo.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/odoo.py b/odoo.py
index a24396e422f..ba4178fbbcc 100755
--- a/odoo.py
+++ b/odoo.py
@@ -1,4 +1,4 @@
-#!/usr/bin/env python2
+#!/usr/bin/env python
 #----------------------------------------------------------
 # odoo cli
 #

From e5560a2785c8f85b2c94c8f5c0fe15a0cd8f9b86 Mon Sep 17 00:00:00 2001
From: Xavier Morel <xmo@openerp.com>
Date: Thu, 5 Jun 2014 16:08:42 +0200
Subject: [PATCH 113/121] [REM] test for removed 'feature' of refusing always
 -> disabled writes on views

---
 openerp/addons/base/tests/test_views.py | 4 ----
 1 file changed, 4 deletions(-)

diff --git a/openerp/addons/base/tests/test_views.py b/openerp/addons/base/tests/test_views.py
index 9167b65a70f..b8563a5e7e5 100644
--- a/openerp/addons/base/tests/test_views.py
+++ b/openerp/addons/base/tests/test_views.py
@@ -1161,10 +1161,6 @@ class TestOptionalViews(ViewCase):
             )
         )
 
-    def test_mandatory_no_disabled(self):
-        with self.assertRaises(Exception):
-            self.browse(self.v1).write({'application': 'disabled'})
-
 class TestXPathExtentions(common.BaseCase):
     def test_hasclass(self):
         tree = E.node(

From 1dfa3946b554ed27b77af357e140739bd9e06eae Mon Sep 17 00:00:00 2001
From: Augustin Cisterne-Kaas <ajite@Aerith.local>
Date: Thu, 5 Jun 2014 16:09:04 +0200
Subject: [PATCH 114/121] [IMP] Db filter %h

Db filter %h skips www subdomain.
---
 openerp/http.py | 4 +++-
 1 file changed, 3 insertions(+), 1 deletion(-)

diff --git a/openerp/http.py b/openerp/http.py
index abee8ac2b3d..98a6556570a 100644
--- a/openerp/http.py
+++ b/openerp/http.py
@@ -1287,7 +1287,9 @@ def db_list(force=False, httprequest=None):
 def db_filter(dbs, httprequest=None):
     httprequest = httprequest or request.httprequest
     h = httprequest.environ.get('HTTP_HOST', '').split(':')[0]
-    d = h.split('.')[0]
+    d, _, r = h.partition('.')
+    if d == "www" and r:
+        d = r.partition('.')[0]
     r = openerp.tools.config['dbfilter'].replace('%h', h).replace('%d', d)
     dbs = [i for i in dbs if re.match(r, i)]
     return dbs

From 666ea5f98a4aff102d1d2b52c1c10b21aec86bd2 Mon Sep 17 00:00:00 2001
From: Sandy Carter <sandy.carter@savoirfairelinux.com>
Date: Wed, 4 Jun 2014 12:06:06 +0200
Subject: [PATCH 115/121] [FIX] pep8 errors generated by odoo.py scaffold

Signed-off-by: Sandy Carter <sandy.carter@savoirfairelinux.com>
---
 openerp/cli/scaffold.py                 | 2 +-
 openerp/cli/scaffold/__openerp__.jinja2 | 2 +-
 openerp/cli/scaffold/models.jinja2      | 1 +
 3 files changed, 3 insertions(+), 2 deletions(-)

diff --git a/openerp/cli/scaffold.py b/openerp/cli/scaffold.py
index dbe342d0d67..5999aad02a1 100644
--- a/openerp/cli/scaffold.py
+++ b/openerp/cli/scaffold.py
@@ -79,7 +79,7 @@ class ScaffoldModule(object):
     """
     def __init__(self, path):
         env = jinja2.Environment(loader=jinja2.PackageLoader(
-            'openerp.cli', 'scaffold'))
+            'openerp.cli', 'scaffold'), keep_trailing_newline=True)
         env.filters['snake'] = snake
         self.env = env
         self.path = functools.partial(os.path.join, directory(path))
diff --git a/openerp/cli/scaffold/__openerp__.jinja2 b/openerp/cli/scaffold/__openerp__.jinja2
index 838386a1ecb..b62a15d024a 100644
--- a/openerp/cli/scaffold/__openerp__.jinja2
+++ b/openerp/cli/scaffold/__openerp__.jinja2
@@ -19,7 +19,7 @@
     'version': '0.1',
 
     # any module necessary for this one to work correctly
-    'depends': ['base','website'],
+    'depends': ['base', 'website'],
     'data': [
     ],
 
diff --git a/openerp/cli/scaffold/models.jinja2 b/openerp/cli/scaffold/models.jinja2
index 36155a2566d..2409a121d49 100644
--- a/openerp/cli/scaffold/models.jinja2
+++ b/openerp/cli/scaffold/models.jinja2
@@ -1,6 +1,7 @@
 # -*- coding: utf-8 -*-
 from openerp.osv import orm, fields
 
+
 class {{ model }}(orm.Model):
     _name = "{{ module }}.{{ model }}"
 

From 9a8cdf49b08ce9e1b4238bf122ee2c4271d44f62 Mon Sep 17 00:00:00 2001
From: Nicolas Bessi <nicolas.bessi@camptocamp.com>
Date: Fri, 6 Jun 2014 09:08:03 +0200
Subject: [PATCH 116/121] Move setup.py in previous root in order not to break
 community tools based on it. It should not causes any trouble as it is not
 used in odoo.py

---
 setup/setup.py => setup.py | 0
 1 file changed, 0 insertions(+), 0 deletions(-)
 rename setup/setup.py => setup.py (100%)

diff --git a/setup/setup.py b/setup.py
similarity index 100%
rename from setup/setup.py
rename to setup.py

From 5e05c028f48f7799b27bf9d0ac85d5f24b9e0835 Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Fri, 6 Jun 2014 09:12:11 +0200
Subject: [PATCH 117/121] [IMP] website: Kanban is sortable for one column if
 the field sequence is available inside the kanban view (or one2many kanban
 view).

---
 addons/web_kanban/static/src/js/kanban.js | 10 +++++++---
 1 file changed, 7 insertions(+), 3 deletions(-)

diff --git a/addons/web_kanban/static/src/js/kanban.js b/addons/web_kanban/static/src/js/kanban.js
index 91641216c44..1d97522e011 100644
--- a/addons/web_kanban/static/src/js/kanban.js
+++ b/addons/web_kanban/static/src/js/kanban.js
@@ -348,10 +348,14 @@ instance.web_kanban.KanbanView = instance.web.View.extend({
     },
     on_groups_started: function() {
         var self = this;
-        if (this.group_by) {
+        if (this.group_by || this.fields_keys.indexOf("sequence") !== -1) {
             // Kanban cards drag'n'drop
-            var prev_widget, is_folded, record;
-            var $columns = this.$el.find('.oe_kanban_column .oe_kanban_column_cards, .oe_kanban_column .oe_kanban_folded_column_cards');
+            var prev_widget, is_folded, record, $columns;
+            if (this.group_by) {
+                $columns = this.$el.find('.oe_kanban_column .oe_kanban_column_cards, .oe_kanban_column .oe_kanban_folded_column_cards');
+            } else {
+                $columns = this.$el.find('.oe_kanban_column_cards');
+            }
             $columns.sortable({
                 handle : '.oe_kanban_draghandle',
                 start: function(event, ui) {

From 5f43d87a33b6e400fefe911a189e7c79b247fd57 Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Fri, 6 Jun 2014 10:40:50 +0200
Subject: [PATCH 118/121] [IMP] website_sale: display image function of the
 selected product variant

---
 addons/website_sale/static/src/js/website_sale.js | 12 ++++++++----
 1 file changed, 8 insertions(+), 4 deletions(-)

diff --git a/addons/website_sale/static/src/js/website_sale.js b/addons/website_sale/static/src/js/website_sale.js
index 62c1f829bde..94580022151 100644
--- a/addons/website_sale/static/src/js/website_sale.js
+++ b/addons/website_sale/static/src/js/website_sale.js
@@ -78,17 +78,21 @@ $(document).ready(function () {
         $form_var.find('input:checked, select').each(function () {
             values.push(+$(this).val());
         });
-        var available = false;
+        var product_id = false;
         for (var k in variant_ids) {
             if (_.isEqual(variant_ids[k][1], values)) {
                 var dec = variant_ids[k][2] % 1;
-                $('input[name="product_id"]').val(variant_ids[k][0]);
+                product_id = variant_ids[k][0];
+                $('input[name="product_id"]').val(product_id);
                 $price.html(variant_ids[k][2] + (dec < 0.01 ? ".00" : (dec < 1 ? "0" : "") ));
-                available = true;
                 break;
             }
         }
 
+        if (product_id) {
+            $("#product_detail .product_detail_img").attr("src", "/website/image?field=image&model=product.product&id="+product_id);
+        }
+
         $form_var.find("input:radio, select").each(function () {
             var id = +$(this).val();
             var values = [id];
@@ -105,7 +109,7 @@ $(document).ready(function () {
             $(this).find("option[value='" + id + "']").addClass("css_not_available");
         });
 
-        if (available) {
+        if (product_id) {
             $(".oe_price_h4").removeClass("hidden");
             $(".oe_not_available").addClass("hidden");
         } else {

From ef48c4d440bcfc032f237ed05317cf12c8080651 Mon Sep 17 00:00:00 2001
From: Christophe Matthieu <chm@odoo.com>
Date: Fri, 6 Jun 2014 10:57:50 +0200
Subject: [PATCH 119/121] [FIX] website_sale: disable button does'nt work in
 the product template.

---
 addons/website_sale/static/src/js/website_sale.js | 5 ++---
 1 file changed, 2 insertions(+), 3 deletions(-)

diff --git a/addons/website_sale/static/src/js/website_sale.js b/addons/website_sale/static/src/js/website_sale.js
index 94580022151..e0b04a8e07f 100644
--- a/addons/website_sale/static/src/js/website_sale.js
+++ b/addons/website_sale/static/src/js/website_sale.js
@@ -73,7 +73,7 @@ $(document).ready(function () {
     $form_var.on('change', 'input, select', function (ev) {
         var values = [];
         $form_var.find("label").removeClass("text-muted css_not_available");
-        $form_var.find(".a-submit").removeProp("disabled");
+        $form_var.find(".a-submit").removeAttr("disabled");
 
         $form_var.find('input:checked, select').each(function () {
             values.push(+$(this).val());
@@ -116,10 +116,9 @@ $(document).ready(function () {
             $(".oe_price_h4").addClass("hidden");
             $(".oe_not_available").removeClass("hidden");
             $form_var.find('input[name="product_id"]').val(0);
-            $form_var.find(".a-submit").prop("disabled", "disabled");
+            $form_var.find(".a-submit").attr("disabled", "disabled");
         }
     });
     $form_var.find("input:first").trigger('change');
 
-
 });

From 93a77bab41de26f40f1fd82f963138ed9bb1dceb Mon Sep 17 00:00:00 2001
From: Sergei Filippov <s@sergeif.me>
Date: Fri, 6 Jun 2014 21:39:54 +1200
Subject: [PATCH 120/121] Update README.md

fixed typo
---
 README.md | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/README.md b/README.md
index c400772c2ba..a33e4c89e48 100644
--- a/README.md
+++ b/README.md
@@ -6,7 +6,7 @@ Odoo is a suite of web based open source business apps.  More info at http://www
 The easiest way to play with it is the <a href="https://www.odoo.com/page/start">Odoo free trial</a>, email registration is NOT required, use the "skip this step" link on the registration page to skip it.
 
 
-Getting started with Odoo developement
+Getting started with Odoo development
 --------------------------------------
 
 If you are a developer type the following command at your terminal [1]:

From 05cca7eeabbf2872bfa006ffd2c736548ccf1b31 Mon Sep 17 00:00:00 2001
From: Richard Mathot <rim@openerp.com>
Date: Fri, 6 Jun 2014 13:32:21 +0200
Subject: [PATCH 121/121] [FIX] website_forum_doc: wrong link text

---
 addons/website_forum_doc/views/website_doc.xml | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/website_forum_doc/views/website_doc.xml b/addons/website_forum_doc/views/website_doc.xml
index 14dae04b78d..d675eaedd5a 100644
--- a/addons/website_forum_doc/views/website_doc.xml
+++ b/addons/website_forum_doc/views/website_doc.xml
@@ -126,7 +126,7 @@
                                 <ul>
                                     <t t-foreach="toc.post_ids" t-as="topic">
                                         <li t-if="post.id != topic.id">
-                                            <a t-attf-href="/forum/how-to/#{slug(toc)}/#{slug(topic)}" t-field="post.name"/>
+                                            <a t-attf-href="/forum/how-to/#{slug(toc)}/#{slug(topic)}" t-field="topic.name"/>
                                         </li>
                                     </t>
                                 </ul>