diff --git a/addons/l10n_es/data/account_tax_data.xml b/addons/l10n_es/data/account_tax_data.xml
index ca8278a0429..3a50e91ba41 100644
--- a/addons/l10n_es/data/account_tax_data.xml
+++ b/addons/l10n_es/data/account_tax_data.xml
@@ -1664,8 +1664,6 @@
         <field name="description">S_IVA0_NS</field>
         <field name="type_tax_use">sale</field>
         <field name="name">IVA Exento Repercutido No Sujeto</field>
-        <field name="account_id" ref="l10n_es.account_common_472"/>
-        <field name="refund_account_id" ref="l10n_es.account_common_472"/>
         <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
         <field name="amount" eval="0"/>
         <field name="amount_type">percent</field>