diff --git a/addons/l10n_es/account_account_common.xml b/addons/l10n_es/account_account_common.xml
index fcd3ed698da..0d0621c8d01 100644
--- a/addons/l10n_es/account_account_common.xml
+++ b/addons/l10n_es/account_account_common.xml
@@ -1570,7 +1570,7 @@
             <field name="code">4700</field>
             <field name="reconcile" eval="True"/>
             <field name="name">Hacienda Pública, deudora por IVA</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
             <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
         </record>
         <record id="pgc_4708_child" model="account.account.template">
@@ -1598,7 +1598,7 @@
             <field name="code">472</field>
             <field name="reconcile" eval="True"/>
             <field name="name">Hacienda Pública. IVA soportado</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
             <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
         </record>
         <record id="pgc_473_child" model="account.account.template">