[FIX]l10n_es: account common 4009 account type to Current Assets, account...

[FIX]l10n_es: account common 4009 account type to Current Assets, account common 438 account type to Current Liabilities

However, by further investigation, we saw that both need to
be current liabilities. (see discussion on issue/pr)
(92515, 91455, 84039)

closes odoo/odoo#92515

X-original-commit: 21e18a74
Signed-off-by: Josse Colpaert <jco@odoo.com>

addons/l10n_es/data/account.account.template-common.csv

@@ -174,7 +174,7 @@
 "account_common_396","Deterioro de valor de los subproductos, residuos y materiales recuperados","396","account.data_account_type_current_assets","l10n_es.account_chart_template_common","False"
 "account_common_4000","Proveedores (euros)","4000","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
 "account_common_4004","Proveedores (moneda extranjera)","4004","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
-"account_common_4009","Proveedores, facturas pendientes de recibir o de formalizar","4009","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
+"account_common_4009","Proveedores, facturas pendientes de recibir o de formalizar","4009","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
 "account_common_401","Proveedores, efectos comerciales a pagar","401","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
 "account_common_4030","Proveedores, empresas del grupo (euros)","4030","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
 "account_common_4031","Efectos comerciales a pagar, empresas del grupo","4031","account.data_account_type_payable","l10n_es.account_chart_template_common","True"
@@ -210,7 +210,7 @@
 "account_common_435","Clientes, otras partes vinculadas","435","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
 "account_common_436","Clientes de dudoso cobro","436","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
 "account_common_437","Envases y embalajes a devolver por clientes","437","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
-"account_common_438","Anticipos de clientes","438","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
+"account_common_438","Anticipos de clientes","438","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","True"
 "account_common_4400","Deudores (euros)","4400","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
 "account_common_4404","Deudores (moneda extranjera)","4404","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"
 "account_common_4409","Deudores, facturas pendientes de formalizar","4409","account.data_account_type_receivable","l10n_es.account_chart_template_common","True"

doc/cla/corporate/sygel.md

@@ -14,4 +14,5 @@ List of contributors:
 
 Harald Panten harald.panten@sygel.es https://github.com/HaraldPanten
 Valentín Vinagre valentin.vinagre@sygel.es https://github.com/ValentinVinagre
+Manuel Regidor manuel.regidor@sygel.es https://github.com/manuelregidor