diff --git a/addons/l10n_es/data/account_fiscal_position_template_data.xml b/addons/l10n_es/data/account_fiscal_position_template_data.xml
index bc92a92a7900066db4e774ca759c9e4fbd7de4b1..69f32a82f5948723ef1f30417e9cd752270f5cda 100644
--- a/addons/l10n_es/data/account_fiscal_position_template_data.xml
+++ b/addons/l10n_es/data/account_fiscal_position_template_data.xml
@@ -656,13 +656,13 @@
         <record id="fptt_recargo_buy_0b"
             model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_recargo"/>
-            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
-            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva0_s_bc"/>
         </record>
         <record id="fptt_recargo_buy_0b_2"
             model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_recargo"/>
-            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_bc"/>
             <field name="tax_dest_id" ref="account_tax_template_p_req0"/>
         </record>
         <record id="fptt_recargo_buy_0s"
diff --git a/addons/l10n_es/data/account_tax_data.xml b/addons/l10n_es/data/account_tax_data.xml
index 32b65eeca251b69d640a7091d8671bf973ad8012..0199490884c05a70bf9d74fa789d8699926e7e9d 100644
--- a/addons/l10n_es/data/account_tax_data.xml
+++ b/addons/l10n_es/data/account_tax_data.xml
@@ -1181,7 +1181,7 @@
         <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
         <field name="amount_type">percent</field>
         <field name="type_tax_use">purchase</field>
-        <field name="name">IVA 5% Adquisición Intracomunitario. Servicios corrientes</field>
+        <field name="name">IVA 5% Adquisición de servicios intracomunitarios</field>
         <field name="tax_group_id" ref="tax_group_iva_5"/>
         <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
             (0,0, {
@@ -1263,7 +1263,7 @@
         <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
         <field name="amount_type">percent</field>
         <field name="type_tax_use">purchase</field>
-        <field name="name">IVA 0% Adquisición Intracomunitario. Servicios corrientes</field>
+        <field name="name">IVA 0% Adquisición de servicios intracomunitarios</field>
         <field name="tax_group_id" ref="tax_group_iva_0"/>
         <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
             (0,0, {
@@ -1617,7 +1617,7 @@
     </record>
     <record id="account_tax_template_p_iva5_isc" model="account.tax.template">
         <field name="type_tax_use">purchase</field>
-        <field name="name">IVA 5% Importaciones servicios corrientes</field>
+        <field name="name">IVA 5% Adquisición de servicios extracomunitarios</field>
         <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
         <field name="amount" eval="5"/>
         <field name="amount_type">percent</field>
@@ -1626,13 +1626,20 @@
             (0,0, {
                 'factor_percent': 100,
                 'repartition_type': 'base',
-                'tag_ids': [ref('mod_303_32')],
+                'tag_ids': [ref('mod_303_12'), ref('mod_303_28')],
+            }),
+
+            (0,0, {
+                'factor_percent': -100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_477'),
+                'tag_ids': [ref('mod_303_13')],
             }),
 
             (0,0, {
                 'factor_percent': 100,
                 'repartition_type': 'tax',
-                'tag_ids': [ref('mod_303_33')],
+                'tag_ids': [ref('mod_303_29')],
                 'account_id': ref('l10n_es.account_common_472'),
             }),
 
@@ -1641,7 +1648,14 @@
             (0,0, {
                 'factor_percent': 100,
                 'repartition_type': 'base',
-                'tag_ids': [ref('mod_303_40')],
+                'tag_ids': [ref('mod_303_14_purchase'), ref('mod_303_40')],
+            }),
+
+            (0,0, {
+                'factor_percent': -100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_477'),
+                'tag_ids': [ref('mod_303_15')],
             }),
 
             (0,0, {
@@ -1687,7 +1701,7 @@
     </record>
     <record id="account_tax_template_p_iva0_isc" model="account.tax.template">
         <field name="type_tax_use">purchase</field>
-        <field name="name">IVA 0% Importaciones servicios corrientes</field>
+        <field name="name">IVA 0% Adquisición de servicios extracomunitarios</field>
         <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
         <field name="amount" eval="0"/>
         <field name="amount_type">percent</field>
@@ -1696,7 +1710,7 @@
             (0,0, {
                 'factor_percent': 100,
                 'repartition_type': 'base',
-                'tag_ids': [ref('mod_303_32')],
+                'tag_ids': [ref('mod_303_12'), ref('mod_303_28')],
             }),
 
             (0,0, {
@@ -1709,7 +1723,7 @@
             (0,0, {
                 'factor_percent': 100,
                 'repartition_type': 'base',
-                'tag_ids': [ref('mod_303_40')],
+                'tag_ids': [ref('mod_303_14_purchase'), ref('mod_303_40')],
             }),
 
             (0,0, {