diff --git a/addons/l10n_es/__init__.py b/addons/l10n_es/__init__.py
index bec854aac954bc5d603e03753079d7e70411a40d..4ec39482e029291a7d8dcb350cd31bd50d925995 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 9dd201c20cc45faa07b7eefc71f8ed91ec3c19be..bc82878130303406eb0034f74c5a70e9f918f4b9 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 0000000000000000000000000000000000000000..edcba23dd240cab490bd68dcce01ef995396db79
--- /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 8260a76dca13f5a9aa24b7c8539ee71ad2f2c7ad..b252a64a9657ee9f51546a1cfa6716ca9c9f58f2 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"/>
-        </record>
-        <record id="pgc_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="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"/>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
         </record>
-        <record id="pgc_1768" model="account.account.template">
-            <field name="code">1768</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, 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>
@@ -2411,79 +1778,31 @@
             <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"/>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
-        <record id="pgc_2550" model="account.account.template">
-            <field name="code">2550</field>
+        <record id="pgc_258" model="account.account.template">
+            <field name="code">258</field>
             <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_255"/>
+            <field name="parent_id" ref="pgc_25"/>
             <field name="type">view</field>
-            <field name="name">Activos por derivados financieros, cartera de negociación</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="name">Imposiciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
         </record>
-        <record id="pgc_2550_child" model="account.account.template">
-            <field name="code">2550</field>
+        <record id="pgc_258_child" model="account.account.template">
+            <field name="code">258</field>
             <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_2550"/>
+            <field name="parent_id" ref="pgc_258"/>
             <field name="type">other</field>
-            <field name="name">Activos por derivados financieros, cartera de negociación</field>
-            <field name="user_type" ref="inmo"/>
+            <field name="name">Imposiciones</field>
+            <field name="user_type" ref="l10n_es.account_type_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"/>
-        </record>
-        <record id="pgc_258" model="account.account.template">
-            <field name="code">258</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_25"/>
-            <field name="type">view</field>
-            <field name="name">Imposiciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_258_child" model="account.account.template">
-            <field name="code">258</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_258"/>
-            <field name="type">other</field>
-            <field name="name">Imposiciones</field>
-            <field name="user_type" ref="inmo"/>
-        </record>
-        <record id="pgc_259" model="account.account.template">
-            <field name="code">259</field>
+        <record id="pgc_259" model="account.account.template">
+            <field name="code">259</field>
             <field name="reconcile" eval="False"/>
             <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>
@@ -8387,207 +7218,31 @@
             <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"/>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
-        <record id="pgc_643" model="account.account.template">
-            <field name="code">643</field>
+        <record id="pgc_649" model="account.account.template">
+            <field name="code">649</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"/>
+            <field name="name">Otros gastos sociales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
-        <record id="pgc_643_child" model="account.account.template">
-            <field name="code">643</field>
+        <record id="pgc_649_child" model="account.account.template">
+            <field name="code">649</field>
             <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_643"/>
+            <field name="parent_id" ref="pgc_649"/>
             <field name="type">other</field>
-            <field name="name">Retribuciones mediante sistemas de aportación definida</field>
-            <field name="user_type" ref="gastos"/>
+            <field name="name">Otros gastos sociales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
         </record>
-        <record id="pgc_644" model="account.account.template">
-            <field name="code">644</field>
+        <record id="pgc_66" model="account.account.template">
+            <field name="code">66</field>
             <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_64"/>
+            <field name="parent_id" ref="pgc_6"/>
             <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"/>
-        </record>
-        <record id="pgc_649" model="account.account.template">
-            <field name="code">649</field>
-            <field name="reconcile" eval="False"/>
-            <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"/>
-        </record>
-        <record id="pgc_649_child" model="account.account.template">
-            <field name="code">649</field>
-            <field name="reconcile" eval="False"/>
-            <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"/>
-        </record>
-        <record id="pgc_66" model="account.account.template">
-            <field name="code">66</field>
-            <field name="reconcile" eval="False"/>
-            <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="name">Gastos financieros</field>
+            <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"/>
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-            <field name="code">820</field>
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-            <field name="name">Diferencias de conversión negativas</field>
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-            <field name="name">Diferencias de conversión negativas</field>
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-            <field name="parent_id" ref="pgc_82"/>
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-            <field name="name">Transferencia de diferencias de conversión positivas</field>
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-            <field name="code">83</field>
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-            <field name="parent_id" ref="pgc_8"/>
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-            <field name="name">Impuesto sobre beneficios</field>
-            <field name="user_type" ref="gastos_neto"/>
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-        <record id="pgc_830" model="account.account.template">
-            <field name="code">830</field>
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-            <field name="parent_id" ref="pgc_83"/>
-            <field name="type">view</field>
-            <field name="name">Impuesto sobre beneficios</field>
-            <field name="user_type" ref="gastos_neto"/>
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-            <field name="code">8300</field>
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-            <field name="parent_id" ref="pgc_830"/>
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-            <field name="name">Impuesto corriente</field>
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-            <field name="parent_id" ref="pgc_830"/>
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-            <field name="name">Impuesto diferido</field>
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-            <field name="name">Impuesto diferido</field>
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-            <field name="code">833</field>
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-            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
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-            <field name="parent_id" ref="pgc_83"/>
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-            <field name="name">Ingresos fiscales por diferencias permanentes</field>
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-            <field name="name">Beneficios por coberturas de inversiones netas en un negocio en el extranjero</field>
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-            <field name="name">Transferencia de pérdidas por coberturas de flujos de efectivo</field>
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-            <field name="code">913</field>
-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_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="ingresos_neto"/>
-        </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 0000000000000000000000000000000000000000..e1fe135bc9dbb9eff27a049d983a3297b432867a
--- /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>
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+            <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>
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+            <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>
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+            <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>
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+            <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>
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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 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>
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+            <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>
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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="code">913</field>
+            <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>
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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">
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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">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_920_child" model="account.account.template">
+            <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>
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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>
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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">
+            <field name="code">941</field>
+            <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>
+        <record id="pgc_full_941_child" model="account.account.template">
+            <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">
+            <field name="code">942</field>
+            <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 0000000000000000000000000000000000000000..6ea20d160f5be76591041fe8d7a72d5ec829d6f1
--- /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 105be447ca84b774c726de6a9fec4d424113ad37..0000000000000000000000000000000000000000
--- 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"/>
-        </record>
-        <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 1986a532a6639dfe11ccee4faa60a7ba6dde9b4e..0000000000000000000000000000000000000000
--- 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"/>
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-            <field name="name">Deterioro de valor de créditos</field>
-            <field name="user_type" ref="inmo"/>
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-            <field name="name">Deterioro de valor de créditos</field>
-            <field name="user_type" ref="inmo"/>
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-            <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_pymes_390" model="account.account.template">
-            <field name="code">390</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 mercaderías</field>
-            <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"/>
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-        <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"/>
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-        <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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-        <record id="pgc_pymes_567" model="account.account.template">
-            <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"/>
-        </record>
-        <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"/>
-        </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_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">
-            <field name="code">594</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 de partes vinculadas</field>
-            <field name="user_type" ref="financieras"/>
-        </record>
-        <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"/>
-        </record>
-        <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">
-            <field name="code">5944</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 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"/>
-        </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_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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </record>
-        <record id="pgc_pymes_601_child" model="account.account.template">
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-            <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"/>
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-        <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"/>
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-        <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"/>
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-        <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"/>
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-        <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"/>
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-        <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"/>
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-            <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"/>
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-        <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"/>
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-        <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"/>
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-        <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"/>
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-        <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"/>
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-        <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"/>
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-        <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"/>
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-        <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"/>
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-        <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"/>
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-            <field name="name">Devoluciones de compras de materias primas</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_6082" model="account.account.template">
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-            <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"/>
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-        <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"/>
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-            <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_609" model="account.account.template">
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-            <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"/>
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-        <record id="pgc_pymes_6090" model="account.account.template">
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-            <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"/>
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-            <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"/>
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-        <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"/>
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-        <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"/>
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-            <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"/>
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-        <record id="pgc_pymes_6092_child" model="account.account.template">
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-            <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"/>
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-        <record id="pgc_pymes_61" model="account.account.template">
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
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-            <field name="name">Variación de existencias</field>
-            <field name="user_type" ref="gastos"/>
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-        <record id="pgc_pymes_610" model="account.account.template">
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-            <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"/>
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-            <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"/>
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-            <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"/>
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-            <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"/>
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-            <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"/>
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-            <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"/>
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-            <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"/>
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-            <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"/>
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-            <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"/>
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-        <record id="pgc_pymes_621_child" model="account.account.template">
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-            <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"/>
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-            <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"/>
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_622"/>
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-            <field name="name">Reparaciones y conservación</field>
-            <field name="user_type" ref="gastos"/>
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-            <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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-            <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"/>
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-            <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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-            <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"/>
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-        <record id="pgc_pymes_625" model="account.account.template">
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-            <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>
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-            <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"/>
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-        <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"/>
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-            <field name="type">other</field>
-            <field name="name">Servicios bancarios y similares</field>
-            <field name="user_type" ref="gastos"/>
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-            <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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-            <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"/>
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-            <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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-            <field name="name">Suministros</field>
-            <field name="user_type" ref="gastos"/>
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-            <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"/>
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-            <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"/>
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-            <field name="reconcile" eval="False"/>
-            <field name="parent_id" ref="pgc_pymes_6"/>
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-            <field name="name">Tributos</field>
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-            <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"/>
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-            <field name="code">6300</field>
-            <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"/>
-        </record>
-        <record id="pgc_pymes_6300_child" model="account.account.template">
-            <field name="code">6300</field>
-            <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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </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="gastos"/>
-        </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="gastos"/>
-        </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="gastos"/>
-        </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="gastos"/>
-        </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="gastos"/>
-        </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="gastos"/>
-        </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="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"/>
-        </record>
-        <record id="pgc_pymes_660" model="account.account.template">
-            <field name="code">660</field>
-            <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"/>
-        </record>
-        <record id="pgc_pymes_660_child" model="account.account.template">
-            <field name="code">660</field>
-            <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"/>
-        </record>
-        <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"/>
-        </record>
-        <record id="pgc_pymes_6610" model="account.account.template">
-            <field name="code">6610</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, empresas del grupo</field>
-            <field name="user_type" ref="gastos"/>
-        </record>
-        <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"/>
-        </record>
-        <record id="pgc_pymes_6611" model="account.account.template">
-            <field name="code">6611</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, 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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </record>
-        <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"/>
-        </record>
-        <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">
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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 materias primas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7932_child" model="account.account.template">
-            <field name="code">7932</field>
-            <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">
-            <field name="code">7933</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 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">
-            <field name="code">7951</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 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">
-            <field name="code">7955</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 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">
-            <field name="code">796</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 largo plazo</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7960" model="account.account.template">
-            <field name="code">7960</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 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">
-            <field name="code">7963</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 empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </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="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">
-            <field name="code">7966</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 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">
-            <field name="code">7968</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 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">
-            <field name="code">7970</field>
-            <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">
-            <field name="code">7971</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 asociadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7971_child" model="account.account.template">
-            <field name="code">7971</field>
-            <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">
-            <field name="code">7972</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, otras partes vinculadas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7972_child" model="account.account.template">
-            <field name="code">7972</field>
-            <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">
-            <field name="code">7973</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, otras empresas</field>
-            <field name="user_type" ref="ingresos"/>
-        </record>
-        <record id="pgc_pymes_7973_child" model="account.account.template">
-            <field name="code">7973</field>
-            <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">
-            <field name="code">7980</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 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">
-            <field name="code">7980</field>
-            <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">
-            <field name="code">7981</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 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">
-            <field name="code">7981</field>
-            <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">
-            <field name="code">7985</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 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 0000000000000000000000000000000000000000..2697bdf2fe1af8983601ced8c4fbdbaab7c6de63
--- /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 0000000000000000000000000000000000000000..15e584407709f1d63255e7529108119999d9da9f
--- /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 0000000000000000000000000000000000000000..e69583ee2ba1f4e4ca1ad17fdb2ec9ad14d92354
--- /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 d603e7181b4a01b9c83de72ba21a3d47137e176b..0000000000000000000000000000000000000000
--- 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 42c7ab464eee6d824e6e80be6c668735a441c335..0000000000000000000000000000000000000000
--- 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 0000000000000000000000000000000000000000..8421d989f9ab009b16a2a42a2c1eb4f40fb64a52
--- /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 2e84e63bc34b903685ef96e278f19c575893823f..0000000000000000000000000000000000000000
--- 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 f01e7ce55029ed5c1b3d49b44befbe58f5b5fb56..61101baedf7e8a62747c9323ad97f8787308effa 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 "عرض"
diff --git a/addons/l10n_es/i18n/ca.po b/addons/l10n_es/i18n/ca.po
index 59fb8eb8c268dcca0036166b62f0392aca3cbae6..b99e8077ee665153b7ac09c2164e62e1bda7f5ae 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 "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 83f324094629c77fcf34625865496c7cddf70b68..b1b2bfcc5a5054afda0fbe9167086de84e8f738d 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 ""
diff --git a/addons/l10n_es/i18n/de.po b/addons/l10n_es/i18n/de.po
index 69f9c9a0dd7eef2f4ec2c25e62f5d89961929210..47b9d328688420695bc0940da91f7ce3ff1b5a87 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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)\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 0716d5c5702fea561596865b1b0cf1d2b230ef75..3d1451ca3bf075cbad20a234697b771c3bbf6380 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
+msgstr "Capital"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: 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_-_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
-msgstr "Capital"
+#: 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.gastos
-msgid "Gastos"
-msgstr "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+msgstr "Inmovilizado"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.terceros
+#: 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 f2a954674c8d061870bfa799fceab70e6837a3f1..de1aee961fe6b2fc70179292c4d6b4e8e6a504aa 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
+msgstr "Capital"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: 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_-_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
-msgstr "Capital"
+#: 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.gastos
-msgid "Gastos"
-msgstr "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
+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 "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 f7a78849b283a56258323623aa7a53e527922efb..bc57e12a8d5d7ea19f882327850cde1bad9d6e6d 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)"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
+msgstr ""
 
 #. 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"
-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"
+#: 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 1ca35e9affe5ba400b810e3ea4aa1073a4bbaa1a..0ec52de00adbdcc2234732140a976e4a044c95ac 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 "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 f7a78849b283a56258323623aa7a53e527922efb..75dacf43ce82a53bc822d5555c02403d7ad52353 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)"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
+msgstr ""
 
 #. 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"
-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"
+#: 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 5e41d26be4b3d61974394ff4977dbc07e20e23c2..130196b69fa65763b2012dc72459d5bf81973275 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 "Plan comptable espagnol (PGCE 2008)"
 
diff --git a/addons/l10n_es/i18n/gl.po b/addons/l10n_es/i18n/gl.po
index 18cfd1e82b4f4cca1e548b254ad0775e60bcbd38..de3f85eb3cab34c3141ee1234db12661597d361b 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 "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 88ad69a680d4ac92a43a42b84b340070c67ca454..3b2c56cd0a190b217d5281249ab187a14f55b122 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 ""
diff --git a/addons/l10n_es/i18n/it.po b/addons/l10n_es/i18n/it.po
index a0dea64055949f155c751c2e283fdfea1f6036fe..a8b90c046b1e798cc213a260ebc3a577d5dda281 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 "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 eb651433e9e4d66041efb79923ec2165cd90c892..b730232ce1e9a56cdfec3bdf4358f78707f891e8 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 ""
-
diff --git a/addons/l10n_es/i18n/nl.po b/addons/l10n_es/i18n/nl.po
new file mode 100644
index 0000000000000000000000000000000000000000..285b8e96acbcf5484d7e95619a388df8aada1290
--- /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 25b228f45e16e25dce3cf5ae9d2f1a2373b49648..e07ee3377161bbf28b08294c67ef3b65baabeff0 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 "Plan comptable espanhòl (PGCE 2008)"
diff --git a/addons/l10n_es/i18n/pt.po b/addons/l10n_es/i18n/pt.po
index 10e8534ad5987df380ad3593377828aafcd930ff..1d2476f862edf426f9c0da24edcc4665bde5d71e 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 "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 1171d2ae19cd61d471114658afc1efe8c9826732..8df26024ffedf178ae101e73a8fdda452afec4fb 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 ""
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
+msgstr "Capital"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_stock
 msgid "Existencias"
-msgstr ""
+msgstr "Estoques"
 
 #. 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
+#: model:account.account.type,name:l10n_es.account_type_financieras
 msgid "Financieras"
-msgstr ""
-
-#. module: l10n_es
-#: model:account.account.type,name:l10n_es.tax
-msgid "Impuestos"
-msgstr ""
+msgstr "Financeiras"
 
 #. 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 ""
+#: 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.capital
-msgid "Capital"
-msgstr ""
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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 0000000000000000000000000000000000000000..40fdf6984acf71b4aa538c4f6d0d89a0dd95b21a
--- /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 284cad42a10006361929157077ffefe6729f76a3..7f25ce965bd7e13776e34c9291f8cf370b1d88ad 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"
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
 msgstr ""
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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
+#: model:account.account.type,name:l10n_es.account_type_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"
+#: 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.capital
-msgid "Capital"
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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)\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 7a69ec2e58110a9f1125ff544a3b269201dfff81..7987b7c02e33ca86ab0b51d590e1f3ccd56b80cb 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 ""
+#: model:account.account.type,name:l10n_es.account_type_capital
+msgid "Capital"
+msgstr "Capital"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.stock
+#: model:account.account.type,name:l10n_es.account_type_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 ""
+msgstr "Existencias"
 
 #. module: l10n_es
-#: model:account.account.type,name:l10n_es.financieras
+#: model:account.account.type,name:l10n_es.account_type_financieras
 msgid "Financieras"
-msgstr ""
+msgstr "Financieras"
 
 #. 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 ""
+#: 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.capital
-msgid "Capital"
-msgstr ""
+#: 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.gastos
-msgid "Gastos"
+#: model:account.account.type,name:l10n_es.account_type_inmo
+msgid "Inmovilizado"
 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
index 0000000000000000000000000000000000000000..f62477f95d9e459145d0a4a9321872e9e6b5fdff
Binary files /dev/null and b/addons/l10n_es/images/config_chart_l10n_es.jpeg differ
diff --git a/addons/l10n_es/images/config_chart_l10n_es.png b/addons/l10n_es/images/config_chart_l10n_es.png
new file mode 100644
index 0000000000000000000000000000000000000000..46475c1ddb39b09ea84a71ed6e8cddc0d81cae44
Binary files /dev/null and b/addons/l10n_es/images/config_chart_l10n_es.png differ
diff --git a/addons/l10n_es/images/l10n_es_chart.jpeg b/addons/l10n_es/images/l10n_es_chart.jpeg
new file mode 100644
index 0000000000000000000000000000000000000000..95ea7ee919568523ddafcdf41fda41078a71ba8b
Binary files /dev/null and b/addons/l10n_es/images/l10n_es_chart.jpeg differ
diff --git a/addons/l10n_es/images/l10n_es_chart.png b/addons/l10n_es/images/l10n_es_chart.png
new file mode 100644
index 0000000000000000000000000000000000000000..12e37f508d2f32e2faae401b67a6e6fb04c984a6
Binary files /dev/null and b/addons/l10n_es/images/l10n_es_chart.png differ
diff --git a/addons/l10n_es/l10n_es_wizard.xml b/addons/l10n_es/l10n_es_wizard.xml
index 52aaa88fdab45e8bc4d7a4dc2caeedc03de2fd8d..645074952cc888336ca8aebf87600e195902c9e8 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 0000000000000000000000000000000000000000..da07f44a1781a1771ac6ef2d0c52847ea721aa48
--- /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 0000000000000000000000000000000000000000..b9beea9587b5dde8e08875e56b5d95be0ab7aa95
--- /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 586358ffc70be97d98a5b9647369c4f726abe82c..0000000000000000000000000000000000000000
--- 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 152b27363af6e4d1abbd4f8bee5005055ed82ee5..0000000000000000000000000000000000000000
--- 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 f48d46d951a7e518dd48a6b9b9e4812f16f20469..0000000000000000000000000000000000000000
--- 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>