diff --git a/addons/l10n_es/README.rst b/addons/l10n_es/README.rst
index c0be2a93316..7ab486f7114 100644
--- a/addons/l10n_es/README.rst
+++ b/addons/l10n_es/README.rst
@@ -22,6 +22,7 @@ encuentra en la versión estándar de Odoo, por lo que es conveniente instalar
 Historial
 ---------
 
+* v5.3: Añadido "IVA soportado no sujeto".
 * v5.2: Añadida retención 19,5% arrendamientos.
 * v5.1: Renombrado todo lo relacionado con arrendamientos para no incluir la
   palabra "IRPF", ya que no es como tal IRPF.
diff --git a/addons/l10n_es/__init__.py b/addons/l10n_es/__init__.py
index 4ec39482e02..ce725fe6e27 100644
--- a/addons/l10n_es/__init__.py
+++ b/addons/l10n_es/__init__.py
@@ -4,8 +4,8 @@
 #    OpenERP, Open Source Management Solution
 #
 #    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
+#    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,
@@ -17,5 +17,3 @@
 #    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 b5efa2fcfb6..b9a777797b7 100644
--- a/addons/l10n_es/__openerp__.py
+++ b/addons/l10n_es/__openerp__.py
@@ -31,7 +31,7 @@
 
 {
     "name": "Spanish Charts of Accounts (PGCE 2008)",
-    "version": "5.2.0",
+    "version": "5.3.0",
     "author": "Spanish Localization Team",
     "website": 'https://github.com/OCA/l10n-spain',
     "category": "Localization/Account Charts",
diff --git a/addons/l10n_es/data/account_account_common.xml b/addons/l10n_es/data/account_account_common.xml
index 76b10701af1..0fea53d0a02 100644
--- a/addons/l10n_es/data/account_account_common.xml
+++ b/addons/l10n_es/data/account_account_common.xml
@@ -4270,7 +4270,7 @@
         </record>
         <record id="pgc_4750_child" model="account.account.template">
             <field name="code">4750</field>
-            <field name="reconcile" eval="False"/>
+            <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>
diff --git a/addons/l10n_es/data/tax_codes_common.xml b/addons/l10n_es/data/tax_codes_common.xml
index 252e7d6a9e4..e32b8f69df9 100644
--- a/addons/l10n_es/data/tax_codes_common.xml
+++ b/addons/l10n_es/data/tax_codes_common.xml
@@ -26,6 +26,9 @@
 
         Vicent Cubells <vicent@vcubells.net> (2015-09-01)
           Nuevos códigos de impuesto para 19,5% arrendamientos
+
+        Albert Cabedo (GAFIC consultores) <albert@gafic.com> (2015-11-13)
+          Códigos de impuesto para IVA Soportado no sujeto
         -->
 
     <record id="account_tax_code_template_root" model="account.tax.code.template">
@@ -726,6 +729,12 @@
       <field name="code">SNDBI</field>
       <field name="name">[232] Bases imponibles del I.V.A. soportado no deducible</field>
       <field name="sign">1.0</field>
+    </record>
+     <record id="account_tax_code_template_SNJBI" model="account.tax.code.template">
+      <field name="parent_id" ref="account_tax_code_template_390"/>
+      <field name="code">SNJBI</field>
+      <field name="name">Bases imponibles del I.V.A. soportado no sujetas</field>
+      <field name="sign">1.0</field>
     </record>
     <record id="account_tax_code_template_SNDC" model="account.tax.code.template">
       <field name="parent_id" ref="account_tax_code_template_390"/>
diff --git a/addons/l10n_es/data/taxes_common.xml b/addons/l10n_es/data/taxes_common.xml
index 227b84add9a..8495e97905a 100644
--- a/addons/l10n_es/data/taxes_common.xml
+++ b/addons/l10n_es/data/taxes_common.xml
@@ -47,6 +47,9 @@
 
         Vicent Cubells <vicent@vcubells.net> (2015-09-01)
           Nuevo impuesto 19,5% para arrendamientos
+
+        Albert Cabedo (GAFIC consultores) <albert@gafic.com> (2015-11-13)
+          IVA Soportado no sujeto
         -->
 
         <record id="account_tax_template_s_iva21b" model="account.tax.template">
@@ -1096,6 +1099,20 @@
           <field name="tax_sign" eval="1.0"/>
           <field name="type">percent</field>
         </record>
+        <record id="account_tax_template_p_iva0_ns" model="account.tax.template">
+          <field name="ref_base_code_id" ref="account_tax_code_template_SNJBI"/>
+          <field name="ref_base_sign" eval="-1.0"/>
+          <field name="description">P_IVA0_NS</field>
+          <field name="type_tax_use">purchase</field>
+          <field name="base_code_id" ref="account_tax_code_template_SNJBI"/>
+          <field name="base_sign" eval="1.0"/>
+          <field name="ref_tax_sign" eval="-1.0"/>
+          <field name="name">IVA Soportado no sujeto</field>
+          <field name="chart_template_id" ref="account_chart_template_common"/>
+          <field name="amount" eval="0.0"/>
+          <field name="tax_sign" eval="1.0"/>
+          <field name="type">percent</field>
+        </record>
         <record id="account_tax_template_s_irpf9" model="account.tax.template">
           <field name="ref_base_code_id" ref="account_tax_code_template_IRACBI9"/>
           <field name="ref_base_sign" eval="-1.0"/>