diff --git a/addons/l10n_es/data/template/account.account-es_assec.csv b/addons/l10n_es/data/template/account.account-es_assec.csv
index 3a6dd008a1d..553da2dc7fb 100644
--- a/addons/l10n_es/data/template/account.account-es_assec.csv
+++ b/addons/l10n_es/data/template/account.account-es_assec.csv
@@ -1,80 +1,80 @@
-"id","name","code","account_type","reconcile"
-"account_assoc_100","Dotación fundacional","100","liability_non_current","False"
-"account_assoc_1030","Fundadores, parte no desembolsada en fundaciones","1030","liability_non_current","False"
-"account_assoc_1034","Asociados, parte no desembolsada en asociaciones","1034","liability_non_current","False"
-"account_assoc_1040","Fundadores, por aportaciones no dinerarias pendientes, en fundaciones","1040","liability_non_current","False"
-"account_assoc_1044","Asociados, por aportaciones no dinerarias pendientes, en asociaciones","1044","liability_non_current","False"
-"account_assoc_120","Remanente","120","liability_non_current","False"
-"account_assoc_121","Resultados negativos de ejercicios anteriores","121","liability_non_current","False"
-"account_assoc_129","Resultado del ejercicio","129","equity_unaffected","False"
-"account_assoc_1300","Subvenciones del Estado","1300","liability_non_current","False"
-"account_assoc_1301","Subvenciones de otras Administraciones Públicas","1301","equity","False"
-"account_assoc_1320","Otras subvenciones","1320","liability_non_current","False"
-"account_assoc_1321","Otras donaciones y legados","1321","equity","False"
-"account_assoc_207","Derechos sobre activos cedidos en uso","207","asset_fixed","False"
-"account_assoc_2400","Monumentos","2400","asset_fixed","False"
-"account_assoc_2401","Jardines históricos","2401","asset_fixed","False"
-"account_assoc_2402","Conjuntos históricos","2402","asset_fixed","False"
-"account_assoc_2403","Sitios históricos","2403","asset_fixed","False"
-"account_assoc_2404","Zonas arqueológicas","2404","asset_fixed","False"
-"account_assoc_2490","Anticipos sobre bienes inmuebles del Patrimonio Histórico","2490","asset_fixed","False"
-"account_assoc_2491","Anticipos sobre archivos del Patrimonio Histórico","2491","asset_fixed","False"
-"account_assoc_2492","Anticipos sobre bibliotecas del Patrimonio Histórico","2492","asset_fixed","False"
-"account_assoc_2493","Anticipos sobre museos del Patrimonio Histórico","2493","asset_fixed","False"
-"account_assoc_2494","Anticipos sobre bienes muebles del Patrimonio Histórico","2494","asset_fixed","False"
-"account_assoc_2807","Amortización acumulada de derechos sobre activos cedidos en uso","2807","asset_fixed","False"
-"account_assoc_2830","Cesiones de uso del inmovilizado intangible","2830","asset_fixed","False"
-"account_assoc_2831","Cesiones de uso del inmovilizado material","2831","asset_fixed","False"
-"account_assoc_2907","Deterioro del valor sobre activos cedidos en uso","2907","asset_fixed","False"
-"account_assoc_2935","Deterioro de valor de participaciones a largo plazo en otras partes vinculadas","2935","asset_fixed","False"
-"account_assoc_296","Deterioro de  valor de participaciones en el patrimonio neto a largo plazo","296","asset_fixed","False"
-"account_assoc_2990","Deterioro de valor de bienes del Patrimonio Histórico","2990","asset_fixed","False"
-"account_assoc_2991","Deterioro de valor de archivos","2991","asset_fixed","False"
-"account_assoc_2992","Deterioro de valor de bibliotecas","2992","asset_fixed","False"
-"account_assoc_2993","Deterioro de valor de Museos","2993","asset_fixed","False"
-"account_assoc_2994","Deterioro de valor de bienes muebles","2994","asset_fixed","False"
-"account_assoc_412","Beneficiarios, acreedores","412","liability_payable","True"
-"account_assoc_447","Usuarios, deudores","447","asset_receivable","True"
-"account_assoc_4480","Patrocinadores","4480","asset_receivable","True"
-"account_assoc_4482","Afiliados","4482","asset_receivable","True"
-"account_assoc_4489","Otros deudores","4489","asset_receivable","True"
-"account_assoc_464","Entregas para gastos a justificar","464","asset_receivable","True"
-"account_assoc_4707","Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)","4707","asset_receivable","True"
-"account_assoc_4757","Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)","4757","asset_receivable","True"
-"account_assoc_490","Deterioro de valor de créditos por operaciones de la actividad","490","liability_current","False"
-"account_assoc_551","Cuenta corriente con patronos y otros","551","asset_current","False"
-"account_assoc_5935","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","5935","asset_current","False"
-"account_assoc_596","Deterioro de valor de participaciones a corto plazo","596","asset_current","False"
-"account_assoc_6501","Ayudas monetarias individuales","6501","expense","False"
-"account_assoc_6502","Ayudas monetarias a entidades","6502","expense","False"
-"account_assoc_6503","Ayudas monetarias realizadas a través de otras entidades o centros","6503","expense","False"
-"account_assoc_6504","Ayudas monetarias de cooperación internacional","6504","expense","False"
-"account_assoc_6510","Beneficio transferido (gestor)","6510","expense","False"
-"account_assoc_6511","Ayudas no monetarias individuales","6511","expense","False"
-"account_assoc_6512","Ayudas no monetarias a entidades","6512","expense","False"
-"account_assoc_6513","Ayudas no monetarias realizadas a través de otras entidades o centros","6513","expense","False"
-"account_assoc_6514","Ayudas no monetarias de cooperación internacional","6514","expense","False"
-"account_assoc_653","Compensación de gastos por prestaciones de colaboración","653","expense","False"
-"account_assoc_654","Reembolsos de gastos al órgano de gobierno","654","expense","False"
-"account_assoc_655","Pérdidas de créditos derivados de la actividad incobrables","655","expense","False"
-"account_assoc_6560","Beneficio transferido (gestor)","6560","expense","False"
-"account_assoc_6561","Pérdida soportada(partícipe o asociado no gestor)","6561","expense","False"
-"account_assoc_658","Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad","658","expense","False"
-"account_assoc_663","Pérdidas por valoración de instrumentos financieros por su valor razonable","663","expense","False"
-"account_assoc_6710","Pérdidas procedentes del inmovilizado material","6710","expense","False"
-"account_assoc_6711","Pérdidas procedentes de bienes del Patrimonio Histórico","6711","expense","False"
-"account_assoc_6910","Pérdidas por deterioro del inmovilizado material","6910","expense","False"
-"account_assoc_6911","Pérdidas por deterioro de bienes del Patrimonio Histórico","6911","expense","False"
-"account_assoc_694","Pérdidas por deterioro de créditos por operaciones de la actividad","694","expense","False"
-"account_assoc_720","Cuotas de asociados y afiliados","720","income","False"
-"account_assoc_721","Cuotas de usuarios","721","income","False"
-"account_assoc_722","Promociones de captación de recursos","722","income","False"
-"account_assoc_7230","Patrocinio","7230","income","False"
-"account_assoc_7231","Patrocinio publicitario","7231","income","False"
-"account_assoc_7233","Colaboraciones empresariales","7233","income","False"
-"account_assoc_728","Ingresos por reintegro de ayudas y asignaciones","728","income","False"
-"account_assoc_763","Beneficios por valoración de instrumentos financieros por su valor razonable","763","income","False"
-"account_assoc_791","Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico","791","income","False"
-"account_assoc_794","Reversión del deterioro de créditos por operaciones de la actividad","794","income","False"
-"account_assoc_7962","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","7962","income","False"
-"account_assoc_7963","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","7963","income","False"
+"id","name","name@es","code","account_type","reconcile"
+"account_assoc_100"," Share capital","Dotación fundacional","100","liability_non_current","False"
+"account_assoc_1030","Uncalled capital","Fundadores, parte no desembolsada en fundaciones","1030","liability_non_current","False"
+"account_assoc_1034","Uncalled capital pending registration","Asociados, parte no desembolsada en asociaciones","1034","liability_non_current","False"
+"account_assoc_1040","Uncalled non-monetary contributions, capital","Fundadores, por aportaciones no dinerarias pendientes, en fundaciones","1040","liability_non_current","False"
+"account_assoc_1044","Uncalled non-monetary contributions, capital pending registration","Asociados, por aportaciones no dinerarias pendientes, en asociaciones","1044","liability_non_current","False"
+"account_assoc_120","Retained earnings","Remanente","120","liability_non_current","False"
+"account_assoc_121","Prior periods' losses","Resultados negativos de ejercicios anteriores","121","liability_non_current","False"
+"account_assoc_129","Profit/loss for the period","Resultado del ejercicio","129","equity_unaffected","False"
+"account_assoc_1300","Government capital grants","Subvenciones del Estado","1300","liability_non_current","False"
+"account_assoc_1301","Other public administration grants","Subvenciones de otras Administraciones Públicas","1301","equity","False"
+"account_assoc_1320","Other grants","Otras subvenciones","1320","liability_non_current","False"
+"account_assoc_1321","Other donations and bequests","Otras donaciones y legados","1321","equity","False"
+"account_assoc_207","Rights over transferred assets in use","Derechos sobre activos cedidos en uso","207","asset_fixed","False"
+"account_assoc_2400","Monuments","Monumentos","2400","asset_fixed","False"
+"account_assoc_2401","Historical gardens","Jardines históricos","2401","asset_fixed","False"
+"account_assoc_2402","Historical areas","Conjuntos históricos","2402","asset_fixed","False"
+"account_assoc_2403","Historical sites","Sitios históricos","2403","asset_fixed","False"
+"account_assoc_2404","Archaeological areas","Zonas arqueológicas","2404","asset_fixed","False"
+"account_assoc_2490","Advances on fixed assets of historic patrimony","Anticipos sobre bienes inmuebles del Patrimonio Histórico","2490","asset_fixed","False"
+"account_assoc_2491","Advances on archives of historic patrimony","Anticipos sobre archivos del Patrimonio Histórico","2491","asset_fixed","False"
+"account_assoc_2492","Advances on libraries of historic patrimony","Anticipos sobre bibliotecas del Patrimonio Histórico","2492","asset_fixed","False"
+"account_assoc_2493","Advances on museums of historic patrimony","Anticipos sobre museos del Patrimonio Histórico","2493","asset_fixed","False"
+"account_assoc_2494","Advances on current assets of historic patrimony","Anticipos sobre bienes muebles del Patrimonio Histórico","2494","asset_fixed","False"
+"account_assoc_2807","Accumulated amortization of rights on transferred assets in use","Amortización acumulada de derechos sobre activos cedidos en uso","2807","asset_fixed","False"
+"account_assoc_2830","Cessions of use of immobilized intangible assets","Cesiones de uso del inmovilizado intangible","2830","asset_fixed","False"
+"account_assoc_2831","Cessions of use of immobilized material","Cesiones de uso del inmovilizado material","2831","asset_fixed","False"
+"account_assoc_2907","Loss of value of transferred assets in use","Deterioro del valor sobre activos cedidos en uso","2907","asset_fixed","False"
+"account_assoc_2935","Loss of value of long-term interests in other related parties","Deterioro de valor de participaciones a largo plazo en otras partes vinculadas","2935","asset_fixed","False"
+"account_assoc_296","Loss of value of long-term in equity interests","Deterioro de  valor de participaciones en el patrimonio neto a largo plazo","296","asset_fixed","False"
+"account_assoc_2990","Loss of value of historical heritage assets","Deterioro de valor de bienes del Patrimonio Histórico","2990","asset_fixed","False"
+"account_assoc_2991","Loss of value of archives","Deterioro de valor de archivos","2991","asset_fixed","False"
+"account_assoc_2992","Loss of value of libraries","Deterioro de valor de bibliotecas","2992","asset_fixed","False"
+"account_assoc_2993","Loss of value of museums","Deterioro de valor de Museos","2993","asset_fixed","False"
+"account_assoc_2994","Loss of values of assets","Deterioro de valor de bienes muebles","2994","asset_fixed","False"
+"account_assoc_412","Beneficiaries, creditors","Beneficiarios, acreedores","412","liability_payable","True"
+"account_assoc_447","Borrowers, debtors","Usuarios, deudores","447","asset_receivable","True"
+"account_assoc_4480","Sponsors","Patrocinadores","4480","asset_receivable","True"
+"account_assoc_4482","Affiliates","Afiliados","4482","asset_receivable","True"
+"account_assoc_4489","Other debtors","Otros deudores","4489","asset_receivable","True"
+"account_assoc_464","Deliveries for expenses to be justified","Entregas para gastos a justificar","464","asset_receivable","True"
+"account_assoc_4707","Public Treasury, debt for subsidies received as collaborating entity (art. 12 Subsidies law)","Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)","4707","asset_receivable","True"
+"account_assoc_4757","Public Treasury, credit for subsidies received as collaborating entity (art. 12 Subsidies law)","Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)","4757","asset_receivable","True"
+"account_assoc_490","Loss of value of credit for activity operations","Deterioro de valor de créditos por operaciones de la actividad","490","liability_current","False"
+"account_assoc_551","Current account with employers and others","Cuenta corriente con patronos y otros","551","asset_current","False"
+"account_assoc_5935","Loss of value of short-term interests in other related parties","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","5935","asset_current","False"
+"account_assoc_596","Loss of value of short-term shares","Deterioro de valor de participaciones a corto plazo","596","asset_current","False"
+"account_assoc_6501","Individual financial aid","Ayudas monetarias individuales","6501","expense","False"
+"account_assoc_6502","Entities financial aid","Ayudas monetarias a entidades","6502","expense","False"
+"account_assoc_6503","Other entities or center financial aid","Ayudas monetarias realizadas a través de otras entidades o centros","6503","expense","False"
+"account_assoc_6504","International cooperation financial aid","Ayudas monetarias de cooperación internacional","6504","expense","False"
+"account_assoc_6510","Transferred profit","Beneficio transferido (gestor)","6510","expense","False"
+"account_assoc_6511","Individual non-monetary aid","Ayudas no monetarias individuales","6511","expense","False"
+"account_assoc_6512","Entities financial aid","Ayudas no monetarias a entidades","6512","expense","False"
+"account_assoc_6513","Other entities or center financial aid","Ayudas no monetarias realizadas a través de otras entidades o centros","6513","expense","False"
+"account_assoc_6514","International cooperation financial aid","Ayudas no monetarias de cooperación internacional","6514","expense","False"
+"account_assoc_653","Compensation of expenses for collaboration benefits","Compensación de gastos por prestaciones de colaboración","653","expense","False"
+"account_assoc_654","Reimbursement of expenses to the government","Reembolsos de gastos al órgano de gobierno","654","expense","False"
+"account_assoc_655","Credit loss from uncollectible activity","Pérdidas de créditos derivados de la actividad incobrables","655","expense","False"
+"account_assoc_6560","Transferred profit","Beneficio transferido (gestor)","6560","expense","False"
+"account_assoc_6561","Supported loss","Pérdida soportada(partícipe o asociado no gestor)","6561","expense","False"
+"account_assoc_658","Reimbursement of subsidies, donations and legacies received, related to the entity's own activity","Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad","658","expense","False"
+"account_assoc_663","Losses on fair value measurement of financial instruments","Pérdidas por valoración de instrumentos financieros por su valor razonable","663","expense","False"
+"account_assoc_6710","Losses on property, plant and equipment","Pérdidas procedentes del inmovilizado material","6710","expense","False"
+"account_assoc_6711","Losses on historical heritage assets","Pérdidas procedentes de bienes del Patrimonio Histórico","6711","expense","False"
+"account_assoc_6910","Impairment losses on property, plant and equipment","Pérdidas por deterioro del inmovilizado material","6910","expense","False"
+"account_assoc_6911","Impairment losses on historical heritage assets","Pérdidas por deterioro de bienes del Patrimonio Histórico","6911","expense","False"
+"account_assoc_694","Impairment losses on trade receivables","Pérdidas por deterioro de créditos por operaciones de la actividad","694","expense","False"
+"account_assoc_720","Associate and affiliates dues","Cuotas de asociados y afiliados","720","income","False"
+"account_assoc_721","Users quotas","Cuotas de usuarios","721","income","False"
+"account_assoc_722","Fundraising promotions","Promociones de captación de recursos","722","income","False"
+"account_assoc_7230","Sponsorship","Patrocinio","7230","income","False"
+"account_assoc_7231","Advertising sponsorship","Patrocinio publicitario","7231","income","False"
+"account_assoc_7233","Business collaborations","Colaboraciones empresariales","7233","income","False"
+"account_assoc_728","Income from reimbursement of aid and allowances","Ingresos por reintegro de ayudas y asignaciones","728","income","False"
+"account_assoc_763","Gains on fair value measurement of financial instruments","Beneficios por valoración de instrumentos financieros por su valor razonable","763","income","False"
+"account_assoc_791","Reversal of impairment of property, plant and equipment and historical heritage assets","Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico","791","income","False"
+"account_assoc_794","Reversal of impairment of trade receivables","Reversión del deterioro de créditos por operaciones de la actividad","794","income","False"
+"account_assoc_7962","Reversal of impairment of non-current investments, other related parties","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","7962","income","False"
+"account_assoc_7963","Reversal of impairment of non-current investments, other other companies","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","7963","income","False"
diff --git a/addons/l10n_es/data/template/account.account-es_common.csv b/addons/l10n_es/data/template/account.account-es_common.csv
index bbc3eb0b7b7..f22faaa6d57 100644
--- a/addons/l10n_es/data/template/account.account-es_common.csv
+++ b/addons/l10n_es/data/template/account.account-es_common.csv
@@ -1,597 +1,597 @@
-"id","name","code","account_type","reconcile"
-"account_common_101","Fondo social","101","liability_non_current","False"
-"account_common_102","Capital","102","liability_non_current","False"
-"account_common_108","Acciones o participaciones propias en situaciones especiales","108","liability_non_current","False"
-"account_common_109","Acciones o participaciones propias para reducción de capital","109","liability_non_current","False"
-"account_common_110","Prima de emisión o asunción","110","liability_non_current","False"
-"account_common_112","Reserva legal","112","liability_non_current","False"
-"account_common_113","Reservas voluntarias","113","liability_non_current","False"
-"account_common_1140","Reservas para acciones o participaciones de la sociedad dominante","1140","liability_non_current","False"
-"account_common_1141","Reservas estatutarias","1141","liability_non_current","False"
-"account_common_1142","Reserva por capital amortizado","1142","liability_non_current","False"
-"account_common_1144","Reservas por acciones propias aceptadas en garantía","1144","liability_non_current","False"
-"account_common_118","Aportaciones de socios o propietarios","118","liability_non_current","False"
-"account_common_119","Diferencias por ajuste del capital a euros","119","liability_non_current","False"
-"account_common_131","Donaciones y legados de capital","131","liability_non_current","False"
-"account_common_1370","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios","1370","liability_non_current","False"
-"account_common_1371","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios","1371","liability_non_current","False"
-"account_common_141","Provisión para impuestos","141","liability_non_current","True"
-"account_common_142","Provisión para otras responsabilidades","142","liability_non_current","True"
-"account_common_143","Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado","143","liability_non_current","True"
-"account_common_145","Provisión para actuaciones medioambientales","145","liability_non_current","True"
-"account_common_150","Acciones o participaciones consideradas como pasivos financieros","150","liability_non_current","False"
-"account_common_1533","Desembolsos no exigidos, empresas del grupo","1533","liability_non_current","False"
-"account_common_1534","Desembolsos no exigidos, empresas asociadas","1534","liability_non_current","False"
-"account_common_1535","Desembolsos no exigidos, otras partes vinculadas","1535","liability_non_current","False"
-"account_common_1536","Otros desembolsos no exigidos","1536","liability_non_current","False"
-"account_common_1543","Aportaciones no dinerarias pendientes, empresas del grupo","1543","liability_non_current","False"
-"account_common_1544","Aportaciones no dinerarias pendientes, empresas asociadas","1544","liability_non_current","False"
-"account_common_1545","Aportaciones no dinerarias pendientes, otras partes vinculadas","1545","liability_non_current","False"
-"account_common_1546","Otras aportaciones no dinerarias pendientes","1546","liability_non_current","False"
-"account_common_1603","Deudas con entidades de crédito vinculadas, empresas del grupo","1603","liability_non_current","False"
-"account_common_1604","Deudas con entidades de crédito vinculadas, empresas asociadas","1604","liability_non_current","False"
-"account_common_1605","Deudas con otras entidades de crédito vinculadas","1605","liability_non_current","False"
-"account_common_1613","Proveedores de inmovilizado, empresas del grupo","1613","liability_non_current","False"
-"account_common_1614","Proveedores de inmovilizado, empresas asociadas","1614","liability_non_current","False"
-"account_common_1615","Proveedores de inmovilizado, otras partes vinculadas","1615","liability_non_current","False"
-"account_common_1623","Acreedores por arrendamiento financiero, empresas de grupo","1623","liability_non_current","False"
-"account_common_1624","Acreedores por arrendamiento financiero, empresas asociadas","1624","liability_non_current","False"
-"account_common_1625","Acreedores por arrendamiento financiero, otras partes vinculadas","1625","liability_non_current","False"
-"account_common_1633","Otras deudas, empresas del grupo","1633","liability_non_current","False"
-"account_common_1634","Otras deudas, empresas asociadas","1634","liability_non_current","False"
-"account_common_1635","Otras deudas, con otras partes vinculadas","1635","liability_non_current","False"
-"account_common_170","Deudas con entidades de crédito","170","liability_non_current","False"
-"account_common_171","Deudas","171","liability_non_current","False"
-"account_common_172","Deudas transformables en subvenciones, donaciones y legados","172","liability_non_current","False"
-"account_common_173","Proveedores de inmovilizado","173","liability_non_current","False"
-"account_common_174","Acreedores por arrendamiento financiero","174","liability_non_current","False"
-"account_common_175","Efectos a pagar","175","liability_non_current","False"
-"account_common_176","Pasivos por derivados financieros","176","liability_non_current","False"
-"account_common_177","Obligaciones y bonos","177","liability_non_current","False"
-"account_common_179","Deudas representadas en otros valores negociables","179","liability_non_current","False"
-"account_common_180","Fianzas recibidas","180","liability_non_current","False"
-"account_common_181","Anticipos recibidos por ventas o prestaciones de servicios","181","liability_non_current","False"
-"account_common_185","Depósitos recibidos","185","liability_non_current","False"
-"account_common_190","Acciones o participaciones emitidas","190","liability_non_current","False"
-"account_common_192","Suscriptores de acciones","192","liability_non_current","False"
-"account_common_194","Capital emitido pendiente de inscripción","194","liability_non_current","False"
-"account_common_195","Acciones o participaciones emitidas consideradas como pasivos financieros","195","liability_non_current","False"
-"account_common_197","Suscriptores de acciones consideradas como pasivos financieros","197","liability_non_current","False"
-"account_common_199","Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción","199","liability_non_current","False"
-"account_common_200","Investigación","200","asset_fixed","False"
-"account_common_201","Desarrollo","201","asset_fixed","False"
-"account_common_202","Concesiones administrativas","202","asset_fixed","False"
-"account_common_203","Propiedad industrial","203","asset_fixed","False"
-"account_common_205","Derechos de traspaso","205","asset_fixed","False"
-"account_common_206","Aplicaciones informáticas","206","asset_fixed","False"
-"account_common_209","Anticipos para inmovilizaciones intangibles","209","asset_fixed","False"
-"account_common_210","Terrenos y bienes naturales","210","asset_fixed","False"
-"account_common_211","Construcciones","211","asset_fixed","False"
-"account_common_212","Instalaciones técnicas","212","asset_fixed","False"
-"account_common_213","Maquinaria","213","asset_fixed","False"
-"account_common_214","Utillaje","214","asset_fixed","False"
-"account_common_215","Otras instalaciones","215","asset_fixed","False"
-"account_common_216","Mobiliario","216","asset_fixed","False"
-"account_common_217","Equipos para proceso de información","217","asset_fixed","False"
-"account_common_218","Elementos de transporte","218","asset_fixed","False"
-"account_common_219","Otro inmovilizado material","219","asset_fixed","False"
-"account_common_220","Inversiones en terrenos y bienes naturales","220","asset_fixed","False"
-"account_common_221","Inversiones en construcciones","221","asset_fixed","False"
-"account_common_230","Adaptación de terrenos y bienes naturales","230","asset_fixed","False"
-"account_common_231","Construcciones en curso","231","asset_fixed","False"
-"account_common_232","Instalaciones técnicas en montaje","232","asset_fixed","False"
-"account_common_233","Maquinaria en montaje","233","asset_fixed","False"
-"account_common_237","Equipos para procesos de información en montaje","237","asset_fixed","False"
-"account_common_239","Anticipos para inmovilizaciones materiales","239","asset_fixed","False"
-"account_common_2413","Valores representativos de deuda de empresas del grupo","2413","asset_fixed","False"
-"account_common_2414","Valores representativos de deuda de empresas asociadas","2414","asset_fixed","False"
-"account_common_2415","Valores representativos de deuda de otras partes vinculadas","2415","asset_fixed","False"
-"account_common_2423","Créditos a empresas del grupo","2423","asset_fixed","False"
-"account_common_2424","Créditos a empresas asociadas","2424","asset_fixed","False"
-"account_common_2425","Créditos a otras partes vinculadas","2425","asset_fixed","False"
-"account_common_250","Inversiones financieras en instrumentos de patrimonio","250","asset_fixed","False"
-"account_common_251","Valores representativos de deuda","251","asset_fixed","False"
-"account_common_252","Créditos","252","asset_fixed","False"
-"account_common_253","Créditos por enajenación de inmovilizado","253","asset_fixed","False"
-"account_common_254","Créditos al personal","254","asset_fixed","False"
-"account_common_258","Imposiciones","258","asset_fixed","False"
-"account_common_259","Desembolsos pendientes sobre participaciones en el patrimonio neto","259","asset_fixed","False"
-"account_common_260","Fianzas constituidas","260","asset_fixed","False"
-"account_common_265","Depósitos constituidos","265","asset_fixed","False"
-"account_common_2800","Amortización acumulada de investigación","2800","asset_fixed","False"
-"account_common_2801","Amortización acumulada de desarrollo","2801","asset_fixed","False"
-"account_common_2802","Amortización acumulada de concesiones administrativas","2802","asset_fixed","False"
-"account_common_2803","Amortización acumulada de propiedad industrial","2803","asset_fixed","False"
-"account_common_2805","Amortización acumulada de derechos de traspaso","2805","asset_fixed","False"
-"account_common_2806","Amortización acumulada de aplicaciones informáticas","2806","asset_fixed","False"
-"account_common_2811","Amortización acumulada de construcciones","2811","asset_fixed","False"
-"account_common_2812","Amortización acumulada de instalaciones técnicas","2812","asset_fixed","False"
-"account_common_2813","Amortización acumulada de maquinaria","2813","asset_fixed","False"
-"account_common_2814","Amortización acumulada de utillaje","2814","asset_fixed","False"
-"account_common_2815","Amortización acumulada de otras instalaciones","2815","asset_fixed","False"
-"account_common_2816","Amortización acumulada de mobiliario","2816","asset_fixed","False"
-"account_common_2817","Amortización acumulada de equipos para proceso de información","2817","asset_fixed","False"
-"account_common_2818","Amortización acumulada de elementos de transporte","2818","asset_fixed","False"
-"account_common_2819","Amortización acumulada de otro inmovilizado material","2819","asset_fixed","False"
-"account_common_282","Amortización acumulada de las inversiones inmobiliarias","282","asset_fixed","False"
-"account_common_2900","Deterioro del valor de investigación","2900","asset_fixed","False"
-"account_common_2901","Deterioro del valor de desarrollo","2901","asset_fixed","False"
-"account_common_2902","Deterioro del valor de concesiones administrativas","2902","asset_fixed","False"
-"account_common_2903","Deterioro del valor de propiedad industrial","2903","asset_fixed","False"
-"account_common_2905","Deterioro del valor de derechos de traspaso","2905","asset_fixed","False"
-"account_common_2906","Deterioro del valor de aplicaciones informáticas","2906","asset_fixed","False"
-"account_common_2910","Deterioro de valor de terrenos y bienes naturales","2910","asset_fixed","False"
-"account_common_2911","Deterioro de valor de construcciones","2911","asset_fixed","False"
-"account_common_2912","Deterioro de valor de instalaciones técnicas","2912","asset_fixed","False"
-"account_common_2913","Deterioro de valor de maquinaria","2913","asset_fixed","False"
-"account_common_2914","Deterioro de valor de utillaje","2914","asset_fixed","False"
-"account_common_2915","Deterioro de valor de otras instalaciones","2915","asset_fixed","False"
-"account_common_2916","Deterioro de valor de mobiliario","2916","asset_fixed","False"
-"account_common_2917","Deterioro de valor de equipos para proceso de información","2917","asset_fixed","False"
-"account_common_2918","Deterioro de valor de elementos de transporte","2918","asset_fixed","False"
-"account_common_2919","Deterioro de valor de otro inmovilizado material","2919","asset_fixed","False"
-"account_common_2920","Deterioro de valor de los terrenos y bienes naturales","2920","asset_fixed","False"
-"account_common_2921","Deterioro de valor de construcciones","2921","asset_fixed","False"
-"account_common_2933","Deterioro de valor de participaciones en empresas del grupo","2933","asset_fixed","False"
-"account_common_2934","Deterioro de valor de participaciones en empresas asociadas","2934","asset_fixed","False"
-"account_common_2943","Deterioro de valor de valores representativos de deuda de empresas del grupo","2943","asset_fixed","False"
-"account_common_2944","Deterioro de valor de valores representativos de deuda de empresas asociadas","2944","asset_fixed","False"
-"account_common_2945","Deterioro de valor de valores representativos de deuda de otras partes vinculadas","2945","asset_fixed","False"
-"account_common_2953","Deterioro de valor de créditos a empresas del grupo","2953","asset_fixed","False"
-"account_common_2954","Deterioro de valor de créditos a empresas asociadas","2954","asset_fixed","False"
-"account_common_2955","Deterioro de valor de créditos a otras partes vinculadas","2955","asset_fixed","False"
-"account_common_297","Deterioro de valor de valores representativos de deuda","297","asset_fixed","False"
-"account_common_298","Deterioro de valor de créditos","298","asset_fixed","False"
-"account_common_300","Mercaderías A","300","asset_current","False"
-"account_common_301","Mercaderías B","301","asset_current","False"
-"account_common_310","Materias primas A","310","asset_current","False"
-"account_common_311","Materias primas B","311","asset_current","False"
-"account_common_320","Elementos y conjuntos incorporables","320","asset_current","False"
-"account_common_321","Combustibles","321","asset_current","False"
-"account_common_322","Repuestos","322","asset_current","False"
-"account_common_325","Materiales diversos","325","asset_current","False"
-"account_common_326","Embalajes","326","asset_current","False"
-"account_common_327","Envases","327","asset_current","False"
-"account_common_328","Material de oficina","328","asset_current","False"
-"account_common_330","Productos en curso A","330","asset_current","False"
-"account_common_331","Productos en curso B","331","asset_current","False"
-"account_common_340","Productos semiterminados A","340","asset_current","False"
-"account_common_341","Productos semiterminados B","341","asset_current","False"
-"account_common_350","Productos terminados A","350","asset_current","False"
-"account_common_351","Productos terminados B","351","asset_current","False"
-"account_common_360","Subproductos A","360","asset_current","False"
-"account_common_361","Subproductos B","361","asset_current","False"
-"account_common_365","Residuos A","365","asset_current","False"
-"account_common_366","Residuos B","366","asset_current","False"
-"account_common_368","Materiales recuperados A","368","asset_current","False"
-"account_common_369","Materiales recuperados B","369","asset_current","False"
-"account_common_390","Deterioro de valor de las mercaderías","390","asset_current","False"
-"account_common_391","Deterioro de valor de las materias primas","391","asset_current","False"
-"account_common_392","Deterioro de valor de otros aprovisionamientos","392","asset_current","False"
-"account_common_393","Deterioro de valor de los productos en curso","393","asset_current","False"
-"account_common_394","Deterioro de valor de los productos semiterminados","394","asset_current","False"
-"account_common_395","Deterioro de valor de los productos terminados","395","asset_current","False"
-"account_common_396","Deterioro de valor de los subproductos, residuos y materiales recuperados","396","asset_current","False"
-"account_common_4000","Proveedores (euros)","4000","liability_payable","True"
-"account_common_4004","Proveedores (moneda extranjera)","4004","liability_payable","True"
-"account_common_4009","Proveedores, facturas pendientes de recibir o de formalizar","4009","liability_current","True"
-"account_common_401","Proveedores, efectos comerciales a pagar","401","liability_payable","True"
-"account_common_4030","Proveedores, empresas del grupo (euros)","4030","liability_payable","True"
-"account_common_4031","Efectos comerciales a pagar, empresas del grupo","4031","liability_payable","True"
-"account_common_4034","Proveedores, empresas del grupo (moneda extranjera)","4034","liability_payable","True"
-"account_common_4036","Envases y embalajes a devolver a proveedores, empresas del grupo","4036","liability_payable","True"
-"account_common_4039","Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar","4039","liability_payable","True"
-"account_common_404","Proveedores, empresas asociadas","404","liability_payable","True"
-"account_common_405","Proveedores, otras partes vinculadas","405","liability_payable","True"
-"account_common_406","Envases y embalajes a devolver a proveedores","406","liability_payable","True"
-"account_common_407","Anticipos a proveedores","407","liability_payable","True"
-"account_common_4100","Acreedores por prestaciones de servicios (euros)","4100","liability_payable","True"
-"account_common_4104","Acreedores por prestaciones de servicios (moneda extranjera)","4104","liability_payable","True"
-"account_common_4109","Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar","4109","liability_payable","True"
-"account_common_411","Acreedores, efectos comerciales a pagar","411","asset_current","True"
-"account_common_419","Acreedores por operaciones en común","419","liability_payable","True"
-"account_common_4300","Clientes (euros)","4300","asset_receivable","True"
-"account_common_4301","Clientes (euros) (PoS)","4301","asset_receivable","True"
-"account_common_4304","Clientes (moneda extranjera)","4304","asset_receivable","True"
-"account_common_4309","Clientes, facturas pendientes de recibir o de formalizar","4309","asset_receivable","True"
-"account_common_4310","Efectos comerciales en cartera","4310","asset_receivable","True"
-"account_common_4311","Efectos comerciales descontados","4311","asset_receivable","True"
-"account_common_4312","Efectos comerciales en gestión de cobro","4312","asset_current","True"
-"account_common_4315","Efectos comerciales impagados","4315","asset_receivable","True"
-"account_common_432","Clientes, operaciones de factoring","432","asset_receivable","True"
-"account_common_4330","Clientes empresas del grupo (euros)","4330","asset_receivable","True"
-"account_common_4331","Efectos comerciales a cobrar, empresas del grupo","4331","asset_receivable","True"
-"account_common_4332","Clientes empresas del grupo, operaciones de factoring","4332","asset_receivable","True"
-"account_common_4334","Clientes empresas del grupo (moneda extranjera)","4334","asset_receivable","True"
-"account_common_4336","Clientes empresas del grupo de dudoso cobro","4336","asset_receivable","True"
-"account_common_4337","Envases y embalajes a devolver a clientes, empresas del grupo","4337","asset_receivable","True"
-"account_common_4339","Clientes empresas del grupo, facturas pendientes de formalizar","4339","asset_receivable","True"
-"account_common_434","Clientes, empresas asociadas","434","asset_receivable","True"
-"account_common_435","Clientes, otras partes vinculadas","435","asset_receivable","True"
-"account_common_436","Clientes de dudoso cobro","436","asset_receivable","True"
-"account_common_437","Envases y embalajes a devolver por clientes","437","asset_receivable","True"
-"account_common_438","Anticipos de clientes","438","liability_current","True"
-"account_common_4400","Deudores (euros)","4400","asset_receivable","True"
-"account_common_4404","Deudores (moneda extranjera)","4404","asset_receivable","True"
-"account_common_4409","Deudores, facturas pendientes de formalizar","4409","asset_receivable","True"
-"account_common_4410","Deudores, efectos comerciales en cartera","4410","asset_receivable","True"
-"account_common_4411","Deudores, efectos comerciales descontados","4411","asset_receivable","True"
-"account_common_4412","Deudores, efectos comerciales en gestión de cobro","4412","asset_receivable","True"
-"account_common_4415","Deudores, efectos comerciales impagados","4415","asset_receivable","True"
-"account_common_446","Deudores de dudoso cobro","446","asset_receivable","True"
-"account_common_449","Deudores por operaciones en común","449","asset_receivable","True"
-"account_common_460","Anticipos de remuneraciones","460","asset_receivable","True"
-"account_common_465","Remuneraciones pendientes de pago","465","liability_payable","True"
-"account_common_4700","Hacienda Pública, deudora por IVA","4700","asset_current","True"
-"account_common_4708","Hacienda Pública, deudora por subvenciones concedidas","4708","asset_current","True"
-"account_common_4709","Hacienda Pública, deudora por devolución de impuestos","4709","asset_current","True"
-"account_common_471","Organismos de la Seguridad Social, deudores","471","asset_current","False"
-"account_common_472","Hacienda Pública. IVA soportado","472","asset_current","False"
-"account_common_473","Hacienda Pública, retenciones y pagos a cuenta","473","asset_current","True"
-"account_common_4740","Activos por diferencias temporarias deducibles","4740","asset_non_current","False"
-"account_common_4742","Derechos por deducciones y bonificaciones pendientes de aplicar","4742","asset_non_current","False"
-"account_common_4745","Crédito por pérdidas a compensar del ejercicio","4745","asset_non_current","False"
-"account_common_4750","Hacienda Pública, acreedora por IVA","4750","liability_current","True"
-"account_common_4751","Hacienda Pública, acreedora por retenciones practicadas","4751","liability_current","True"
-"account_common_4752","Hacienda Pública, acreedora por impuesto sobre sociedades","4752","liability_current","True"
-"account_common_4758","Hacienda Pública, acreedora por subvenciones a reintegrar","4758","liability_current","True"
-"account_common_4759","Hacienda Pública, acreedora por otros conceptos","4759","liability_current","False"
-"account_common_476","Organismos de la Seguridad Social, acreedores","476","liability_current","False"
-"account_common_477","Hacienda Pública. IVA repercutido","477","liability_current","False"
-"account_common_479","Pasivos por diferencias temporarias imponibles","479","liability_non_current","False"
-"account_common_480","Gastos anticipados","480","asset_current","False"
-"account_common_485","Ingresos anticipados","485","liability_current","False"
-"account_common_4933","Deterioro de valor de créditos por operaciones comerciales con empresas del grupo","4933","liability_current","True"
-"account_common_4934","Deterioro de valor de créditos por operaciones comerciales con empresas asociadas","4934","liability_current","True"
-"account_common_4935","Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas","4935","liability_current","True"
-"account_common_4994","Provisión por contratos onerosos","4994","liability_current","True"
-"account_common_4999","Provisión para otras operaciones comerciales","4999","liability_current","True"
-"account_common_500","Obligaciones y bonos a corto plazo","500","liability_current","False"
-"account_common_502","Acciones o participaciones a corto plazo consideradas como pasivos financieros","502","liability_current","False"
-"account_common_505","Deudas representadas en otros valores negociables a corto plazo","505","liability_current","False"
-"account_common_506","Intereses a corto plazo de empréstitos y otras emisiones análogas","506","liability_current","False"
-"account_common_507","Dividendos de acciones o participaciones consideradas como pasivos financieros","507","liability_current","False"
-"account_common_5090","Obligaciones y bonos amortizados","5090","liability_current","True"
-"account_common_5095","Otros valores negociables amortizados","5095","liability_current","True"
-"account_common_5103","Deudas a corto plazo con entidades de crédito, empresas del grupo","5103","liability_current","False"
-"account_common_5104","Deudas a corto plazo con entidades de crédito, empresas asociadas","5104","liability_current","False"
-"account_common_5105","Deudas a corto plazo con otras entidades de crédito vinculadas","5105","liability_current","False"
-"account_common_5113","Proveedores de inmovilizado a corto plazo, empresas del grupo","5113","liability_current","False"
-"account_common_5114","Proveedores de inmovilizado a corto plazo, empresas asociadas","5114","liability_current","False"
-"account_common_5115","Proveedores de inmovilizado a corto plazo, otras partes vinculadas","5115","liability_current","False"
-"account_common_5123","Acreedores por arrendamiento financiero a corto plazo, empresas del grupo","5123","liability_current","False"
-"account_common_5124","Acreedores por arrendamiento financiero a corto plazo, empresas asociadas","5124","liability_current","False"
-"account_common_5125","Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas","5125","liability_current","False"
-"account_common_5133","Otras deudas a corto plazo con empresas del grupo","5133","liability_current","False"
-"account_common_5134","Otras deudas a corto plazo con empresas asociadas","5134","liability_current","False"
-"account_common_5135","Otras deudas a corto plazo con otras partes vinculadas","5135","liability_current","False"
-"account_common_5143","Intereses a corto plazo de deudas con empresas del grupo","5143","liability_current","False"
-"account_common_5144","Intereses a corto plazo de deudas con empresas asociadas","5144","liability_current","False"
-"account_common_5145","Intereses a corto plazo de deudas con otras partes vinculadas","5145","liability_current","False"
-"account_common_5200","Préstamos a corto plazo de entidades de crédito","5200","liability_current","True"
-"account_common_5201","Deudas a corto plazo por crédito dispuesto","5201","liability_current","True"
-"account_common_5208","Deudas por efectos descontados","5208","liability_current","True"
-"account_common_5209","Deudas por operaciones de “factoring”","5209","liability_current","True"
-"account_common_521","Deudas a corto plazo","521","liability_current","False"
-"account_common_522","Deudas a corto plazo transformables en subvenciones, donaciones y legados","522","liability_current","False"
-"account_common_523","Proveedores de inmovilizado a corto plazo","523","liability_payable","True"
-"account_common_524","Acreedores por arrendamiento financiero a corto plazo","524","liability_current","False"
-"account_common_525","Efectos a pagar a corto plazo","525","liability_current","False"
-"account_common_526","Dividendo activo a pagar","526","liability_payable","True"
-"account_common_527","Intereses a corto plazo de deudas con entidades de crédito","527","liability_current","False"
-"account_common_528","Intereses a corto plazo de deudas","528","liability_current","False"
-"account_common_5290","Provisión a corto plazo por retribuciones al personal","5290","liability_current","True"
-"account_common_5291","Provisión a corto plazo para impuestos","5291","liability_current","True"
-"account_common_5292","Provisión a corto plazo para otras responsabilidades","5292","liability_current","True"
-"account_common_5293","Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado","5293","liability_current","True"
-"account_common_5295","Provisión a corto plazo para actuaciones medioambientales","5295","liability_current","True"
-"account_common_5303","Participaciones a corto plazo en empresas del grupo","5303","asset_current","False"
-"account_common_5304","Participaciones a corto plazo en empresas asociadas","5304","asset_current","False"
-"account_common_5305","Participaciones a corto plazo en otras partes vinculadas","5305","asset_current","False"
-"account_common_5313","Valores representativos de deuda a corto plazo de empresas del grupo","5313","asset_current","False"
-"account_common_5314","Valores representativos de deuda a corto plazo de empresas asociadas","5314","asset_current","False"
-"account_common_5315","Valores representativos de deuda a corto plazo de otras partes vinculadas","5315","asset_current","False"
-"account_common_5323","Créditos a corto plazo a empresas del grupo","5323","asset_current","False"
-"account_common_5324","Créditos a corto plazo a empresas asociadas","5324","asset_current","False"
-"account_common_5325","Créditos a corto plazo a otras partes vinculadas","5325","asset_current","False"
-"account_common_5333","Intereses a corto plazo de valores representativos de deuda de empresas del grupo","5333","asset_current","False"
-"account_common_5334","Intereses a corto plazo de valores representativos de deuda de empresas asociadas","5334","asset_current","False"
-"account_common_5335","Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas","5335","asset_current","False"
-"account_common_5343","Intereses a corto plazo de créditos a empresas del grupo","5343","asset_current","False"
-"account_common_5344","Intereses a corto plazo de créditos a empresas asociadas","5344","asset_current","False"
-"account_common_5345","Intereses a corto plazo de créditos a otras partes vinculadas","5345","asset_current","False"
-"account_common_5353","Dividendo a cobrar de inversiones financieras en empresas del grupo","5353","asset_current","False"
-"account_common_5354","Dividendo a cobrar de inversiones financieras en empresas asociadas","5354","asset_current","False"
-"account_common_5355","Dividendo a cobrar de inversiones financieras en otras partes vinculadas","5355","asset_current","False"
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-"account_common_543","Créditos a corto plazo por enajenación de inmovilizado","543","asset_current","False"
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-"account_common_549","Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo","549","asset_current","False"
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-"account_common_5524","Cuenta corriente con empresas asociadas","5524","asset_current","False"
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-"account_common_5565","Desembolsos exigidos sobre participaciones, otras partes vinculadas","5565","liability_current","False"
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-"account_common_557","Dividendo activo a cuenta","557","asset_current","False"
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-"account_common_574","Bancos e instituciones de crédito, cuentas de ahorro, euros","574","asset_cash","False"
-"account_common_575","Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera","575","asset_cash","False"
-"account_common_576","Inversiones a corto plazo de gran liquidez","576","asset_current","False"
-"account_common_5933","Deterioro de valor de participaciones a corto plazo en empresas del grupo","5933","asset_current","False"
-"account_common_5934","Deterioro de valor de participaciones a corto plazo en empresas asociadas","5934","asset_current","False"
-"account_common_5943","Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo","5943","asset_current","False"
-"account_common_5944","Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas","5944","asset_current","False"
-"account_common_5945","Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas","5945","asset_current","False"
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-"account_common_5954","Deterioro de valor de créditos a corto plazo a empresas asociadas","5954","asset_current","False"
-"account_common_5955","Deterioro de valor de créditos a corto plazo a otras partes vinculadas","5955","asset_current","False"
-"account_common_597","Deterioro de valor de valores representativos de deuda a corto plazo","597","asset_current","False"
-"account_common_598","Deterioro de valor de créditos a corto plazo","598","asset_current","False"
-"account_common_600","Compras de mercaderías","600","expense","False"
-"account_common_601","Compras de materias primas","601","expense","False"
-"account_common_602","Compras de otros aprovisionamientos","602","expense","False"
-"account_common_6060","Descuentos sobre compras por pronto pago de mercaderías","6060","expense","False"
-"account_common_6061","Descuentos sobre compras por pronto pago de materias primas","6061","expense","False"
-"account_common_6062","Descuentos sobre compras por pronto pago de otros aprovisionamientos","6062","expense","False"
-"account_common_607","Trabajos realizados por otras empresas","607","expense","False"
-"account_common_6080","Devoluciones de compras de mercaderías","6080","expense","False"
-"account_common_6081","Devoluciones de compras de materias primas","6081","expense","False"
-"account_common_6082","Devoluciones de compras de otros aprovisionamientos","6082","expense","False"
-"account_common_6090","""Rappels"" por compras de mercaderías","6090","expense","False"
-"account_common_6091","""Rappels"" por compras de materias primas","6091","expense","False"
-"account_common_6092","""Rappels"" por compras de otros aprovisionamientos","6092","expense","False"
-"account_common_610","Variación de existencias de mercaderías","610","expense","False"
-"account_common_611","Variación de existencias de materias primas","611","expense","False"
-"account_common_612","Variación de existencias de otros aprovisionamientos","612","expense","False"
-"account_common_620","Gastos en investigación y desarrollo del ejercicio","620","expense","False"
-"account_common_621","Arrendamientos y cánones","621","expense","False"
-"account_common_622","Reparaciones y conservación","622","expense","False"
-"account_common_623","Servicios de profesionales independientes","623","expense","False"
-"account_common_624","Transportes","624","expense","False"
-"account_common_625","Primas de seguros","625","expense","False"
-"account_common_626","Servicios bancarios y similares","626","expense","False"
-"account_common_627","Publicidad, propaganda y relaciones públicas","627","expense","False"
-"account_common_628","Suministros","628","expense","False"
-"account_common_629","Otros servicios","629","expense","False"
-"account_common_6300","Impuesto corriente","6300","expense","False"
-"account_common_6301","Impuesto diferido","6301","expense","False"
-"account_common_631","Otros tributos","631","expense","False"
-"account_common_633","Ajustes negativos en la imposición sobre beneficios","633","expense","False"
-"account_common_6341","Ajustes negativos en IVA de activo corriente","6341","expense","False"
-"account_common_6342","Ajustes negativos en IVA de inversiones","6342","expense","False"
-"account_common_636","Devolución de impuestos","636","expense","False"
-"account_common_638","Ajustes positivos en la imposición sobre beneficios","638","expense","False"
-"account_common_6391","Ajustes positivos en IVA de activo corriente","6391","expense","False"
-"account_common_6392","Ajustes positivos en IVA de inversiones","6392","expense","False"
-"account_common_640","Sueldos y salarios","640","expense","False"
-"account_common_641","Indemnizaciones","641","expense","False"
-"account_common_642","Seguridad Social a cargo de la empresa","642","expense","False"
-"account_common_649","Otros gastos sociales","649","expense","False"
-"account_common_660","Gastos financieros por actualización de provisiones","660","expense","False"
-"account_common_6610","Intereses de obligaciones y bonos, empresas del grupo","6610","expense","False"
-"account_common_6611","Intereses de obligaciones y bonos, empresas asociadas","6611","expense","False"
-"account_common_6612","Intereses de obligaciones y bonos, otras partes vinculadas","6612","expense","False"
-"account_common_6613","Intereses de obligaciones y bonos, otras empresas","6613","expense","False"
-"account_common_6615","Intereses de obligaciones y bonos a corto plazo, empresas del grupo","6615","expense","False"
-"account_common_6616","Intereses de obligaciones y bonos a corto plazo, empresas asociadas","6616","expense","False"
-"account_common_6617","Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas","6617","expense","False"
-"account_common_6618","Intereses de obligaciones y bonos a corto plazo, otras empresas","6618","expense","False"
-"account_common_6620","Intereses de deudas, empresas del grupo","6620","expense","False"
-"account_common_6621","Intereses de deudas, empresas asociadas","6621","expense","False"
-"account_common_6622","Intereses de deudas, otras partes vinculadas","6622","expense","False"
-"account_common_6623","Intereses de deudas con entidades de crédito","6623","expense","False"
-"account_common_6624","Intereses de deudas, otras empresas","6624","expense","False"
-"account_common_6640","Dividendos de pasivos, empresas del grupo","6640","expense","False"
-"account_common_6641","Dividendos de pasivos, empresas asociadas","6641","expense","False"
-"account_common_6642","Dividendos de pasivos, otras partes vinculadas","6642","expense","False"
-"account_common_6643","Dividendos de pasivos, otras empresas","6643","expense","False"
-"account_common_6650","Intereses por descuento de efectos en entidades de crédito del grupo","6650","expense","False"
-"account_common_6651","Intereses por descuento de efectos en entidades de crédito asociadas","6651","expense","False"
-"account_common_6652","Intereses por descuento de efectos en entidades de crédito vinculadas","6652","expense","False"
-"account_common_6653","Intereses por descuento de efectos en otras entidades de crédito","6653","expense","False"
-"account_common_6654","Intereses por operaciones de ""factoring"" con entidades de crédito del grupo","6654","expense","False"
-"account_common_6655","Intereses por operaciones de ""factoring"" con entidades de crédito asociadas","6655","expense","False"
-"account_common_6656","Intereses por operaciones de ""factoring"" con entidades de crédito vinculadas","6656","expense","False"
-"account_common_6657","Intereses por operaciones de ""factoring"" con otras entidades de crédito","6657","expense","False"
-"account_common_6660","Pérdidas en valores representativos de deuda, empresas del grupo","6660","expense","False"
-"account_common_6661","Pérdidas en valores representativos de deuda, empresas asociadas","6661","expense","False"
-"account_common_6662","Pérdidas en valores representativos de deuda, otras partes vinculadas","6662","expense","False"
-"account_common_6663","Pérdidas en valores representativos de deuda, otras empresas","6663","expense","False"
-"account_common_6665","Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo","6665","expense","False"
-"account_common_6666","Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas","6666","expense","False"
-"account_common_6667","Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas","6667","expense","False"
-"account_common_6668","Pérdidas en valores representativos de deuda a corto plazo, otras empresas","6668","expense","False"
-"account_common_6670","Pérdidas de créditos, empresas del grupo","6670","expense","False"
-"account_common_6671","Pérdidas de créditos, empresas asociadas","6671","expense","False"
-"account_common_6672","Pérdidas de créditos, otras partes vinculadas","6672","expense","False"
-"account_common_6673","Pérdidas de créditos, otras empresas","6673","expense","False"
-"account_common_6675","Pérdidas de créditos a corto plazo, empresas del grupo","6675","expense","False"
-"account_common_6676","Pérdidas de créditos a corto plazo, empresas asociadas","6676","expense","False"
-"account_common_6677","Pérdidas de créditos a corto plazo, otras partes vinculadas","6677","expense","False"
-"account_common_6678","Pérdidas de créditos a corto plazo, otras empresas","6678","expense","False"
-"account_common_668","Diferencias negativas de cambio","668","expense","False"
-"account_common_669","Otros gastos financieros","669","expense","False"
-"account_common_670","Pérdidas procedentes del inmovilizado intangible","670","expense","False"
-"account_common_672","Pérdidas procedentes de las inversiones inmobiliarias","672","expense","False"
-"account_common_6733","Pérdidas procedentes de participaciones en, empresas del grupo","6733","expense","False"
-"account_common_6734","Pérdidas procedentes de participaciones, empresas asociadas","6734","expense","False"
-"account_common_6735","Pérdidas procedentes de participaciones, otras partes vinculadas","6735","expense","False"
-"account_common_675","Pérdidas por operaciones con obligaciones propias","675","expense","False"
-"account_common_678","Gastos excepcionales","678","expense","False"
-"account_common_680","Amortización del inmovilizado intangible","680","expense","False"
-"account_common_681","Amortización del inmovilizado material","681","expense","False"
-"account_common_682","Amortización de las inversiones inmobiliarias","682","expense","False"
-"account_common_690","Pérdidas por deterioro del inmovilizado intangible","690","expense","False"
-"account_common_692","Pérdidas por deterioro de las inversiones inmobiliarias","692","expense","False"
-"account_common_6930","Pérdidas por deterioro de productos terminados y en curso de fabricación","6930","expense","False"
-"account_common_6931","Pérdidas por deterioro de mercaderías","6931","expense","False"
-"account_common_6932","Pérdidas por deterioro de materias primas","6932","expense","False"
-"account_common_6933","Pérdidas por deterioro de otros aprovisionamientos","6933","expense","False"
-"account_common_6954","Dotación a la provisión por contratos onerosos","6954","expense","False"
-"account_common_6959","Dotación a la provisión para otras operaciones comerciales","6959","expense","False"
-"account_common_6960","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo","6960","expense","False"
-"account_common_6961","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas","6961","expense","False"
-"account_common_6962","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas","6962","expense","False"
-"account_common_6963","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas","6963","expense","False"
-"account_common_6965","Pérdidas por deterioro en valores representativos de deuda, empresas del grupo","6965","expense","False"
-"account_common_6966","Pérdidas por deterioro en valores representativos de deuda, empresas asociadas","6966","expense","False"
-"account_common_6967","Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas","6967","expense","False"
-"account_common_6968","Pérdidas por deterioro en valores representativos de deuda, otras empresas","6968","expense","False"
-"account_common_6970","Pérdidas por deterioro de créditos, empresas del grupo","6970","expense","False"
-"account_common_6971","Pérdidas por deterioro de créditos, empresas asociadas","6971","expense","False"
-"account_common_6972","Pérdidas por deterioro de créditos, otras partes vinculadas","6972","expense","False"
-"account_common_6973","Pérdidas por deterioro de créditos, otras empresas","6973","expense","False"
-"account_common_6980","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","6980","expense","False"
-"account_common_6981","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","6981","expense","False"
-"account_common_6985","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo","6985","expense","False"
-"account_common_6986","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas","6986","expense","False"
-"account_common_6987","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas","6987","expense","False"
-"account_common_6988","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas","6988","expense","False"
-"account_common_6990","Pérdidas por deterioro de créditos a corto plazo, empresas del grupo","6990","expense","False"
-"account_common_6991","Pérdidas por deterioro de créditos a corto plazo, empresas asociadas","6991","expense","False"
-"account_common_6992","Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas","6992","expense","False"
-"account_common_6993","Pérdidas por deterioro de créditos a corto plazo, otras empresas","6993","expense","False"
-"account_common_7000","Ventas de mercaderías en España","7000","income","False"
-"account_common_7001","Ventas de mercaderías Intracomunitarias","7001","income","False"
-"account_common_7002","Ventas de mercaderías Exportación","7002","income","False"
-"account_common_7010","Ventas de productos terminados en España","7010","income","False"
-"account_common_7011","Ventas de productos terminados Intracomunitarias","7011","income","False"
-"account_common_7012","Ventas de productos terminados Exportación","7012","income","False"
-"account_common_7020","Ventas de productos semiterminados en España","7020","income","False"
-"account_common_7021","Ventas de productos semiterminados Intracomunitarias","7021","income","False"
-"account_common_7022","Ventas de productos semiterminados Exportación","7022","income","False"
-"account_common_7030","Ventas de subproductos y residuos en España","7030","income","False"
-"account_common_7031","Ventas de subproductos y residuos Intracomunitarias","7031","income","False"
-"account_common_7032","Ventas de subproductos y residuos Exportación","7032","income","False"
-"account_common_7040","Ventas de envases y embalajes en España","7040","income","False"
-"account_common_7041","Ventas de envases y embalajes Intracomunitarias","7041","income","False"
-"account_common_7042","Ventas de envases y embalajes Exportación","7042","income","False"
-"account_common_7050","Prestaciones de servicios en España","7050","income","False"
-"account_common_7051","Prestaciones de servicios Intracomunitarias","7051","income","False"
-"account_common_7052","Prestaciones de servicios fuera de la UE","7052","income","False"
-"account_common_7060","Descuentos sobre ventas por pronto pago de mercaderías","7060","income","False"
-"account_common_7061","Descuentos sobre ventas por pronto pago de productos terminados","7061","income","False"
-"account_common_7062","Descuentos sobre ventas por pronto pago de productos semiterminados","7062","income","False"
-"account_common_7063","Descuentos sobre ventas por pronto pago de subproductos y residuos","7063","income","False"
-"account_common_7080","Devoluciones de ventas de mercaderías","7080","income","False"
-"account_common_7081","Devoluciones de ventas de productos terminados","7081","income","False"
-"account_common_7082","Devoluciones de ventas de productos semiterminados","7082","income","False"
-"account_common_7083","Devoluciones de ventas de subproductos y residuos","7083","income","False"
-"account_common_7084","Devoluciones de ventas de envases y embalajes","7084","income","False"
-"account_common_7090","""Rappels"" sobre ventas de mercaderías","7090","income","False"
-"account_common_7091","""Rappels"" sobre ventas de productos terminados","7091","income","False"
-"account_common_7092","""Rappels"" sobre ventas de productos semiterminados","7092","income","False"
-"account_common_7093","""Rappels"" sobre ventas de subproductos y residuos","7093","income","False"
-"account_common_7094","""Rappels"" sobre ventas de envases y embalajes","7094","income","False"
-"account_common_710","Variación de existencias de productos en curso","710","income","False"
-"account_common_711","Variación de existencias de productos semiterminados","711","income","False"
-"account_common_712","Variación de existencias de productos terminados","712","income","False"
-"account_common_713","Variación de existencias de subproductos, residuos y materiales recuperados","713","income","False"
-"account_common_730","Trabajos realizados para el inmovilizado intangible","730","income","False"
-"account_common_731","Trabajos realizados para el inmovilizado material","731","income","False"
-"account_common_732","Trabajos realizados en inversiones inmobiliarias","732","income","False"
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-"account_common_740","Subvenciones, donaciones y legados a la explotación","740","income","False"
-"account_common_746","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio de carácter no financiero","746","income","False"
-"account_common_7461","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio de carácter financiero","7461","income","False"
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-"account_common_7510","Pérdida transferido (gestor)","7510","income","False"
-"account_common_7511","Beneficio atribuido (partícipe o asociado no gestor)","7511","income","False"
-"account_common_752","Ingresos por arrendamientos","752","income","False"
-"account_common_753","Ingresos de propiedad industrial cedida en explotación","753","income","False"
-"account_common_754","Ingresos por comisiones","754","income","False"
-"account_common_755","Ingresos por servicios al personal","755","income","False"
-"account_common_759","Ingresos por servicios diversos","759","income","False"
-"account_common_7600","Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo","7600","income","False"
-"account_common_7601","Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas","7601","income","False"
-"account_common_7602","Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas","7602","income","False"
-"account_common_7603","Ingresos de participaciones en instrumentos de patrimonio, otras empresas","7603","income","False"
-"account_common_7610","Ingresos de valores representativos de deuda, empresas del grupo","7610","income","False"
-"account_common_7611","Ingresos de valores representativos de deuda, empresas asociadas","7611","income","False"
-"account_common_7612","Ingresos de valores representativos de deuda, otras partes vinculadas","7612","income","False"
-"account_common_7613","Ingresos de valores representativos de deuda, otras empresas","7613","income","False"
-"account_common_76200","Ingresos de créditos a largo plazo, empresas del grupo","76200","income","False"
-"account_common_76201","Ingresos de créditos a largo plazo, empresas asociadas","76201","income","False"
-"account_common_76202","Ingresos de créditos a largo plazo, otras partes vinculadas","76202","income","False"
-"account_common_76203","Ingresos de créditos a largo plazo, otras empresas","76203","income","False"
-"account_common_76210","Ingresos de créditos a corto plazo, empresas del grupo","76210","income","False"
-"account_common_76211","Ingresos de créditos a corto plazo, empresas asociadas","76211","income","False"
-"account_common_76212","Ingresos de créditos a corto plazo, otras partes vinculadas","76212","income","False"
-"account_common_76213","Ingresos de créditos a corto plazo, otras empresas","76213","income","False"
-"account_common_7660","Beneficios en valores representativos de deuda a largo plazo, empresas del grupo","7660","income","False"
-"account_common_7661","Beneficios en valores representativos de deuda a largo plazo, empresas asociadas","7661","income","False"
-"account_common_7662","Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas","7662","income","False"
-"account_common_7663","Beneficios en valores representativos de deuda a largo plazo, otras empresas","7663","income","False"
-"account_common_7665","Beneficios en valores representativos de deuda a corto plazo, empresas del grupo","7665","income","False"
-"account_common_7666","Beneficios en valores representativos de deuda a corto plazo, empresas asociadas","7666","income","False"
-"account_common_7667","Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas","7667","income","False"
-"account_common_7668","Beneficios en valores representativos de deuda a corto plazo, otras empresas","7668","income","False"
-"account_common_768","Diferencias positivas de cambio","768","income_other","False"
-"account_common_769","Otros ingresos financieros","769","income","False"
-"account_common_770","Beneficios procedentes del inmovilizado intangible","770","income","False"
-"account_common_771","Beneficios procedentes del inmovilizado material","771","income","False"
-"account_common_772","Beneficios procedentes de las inversiones inmobiliarias","772","income","False"
-"account_common_7733","Beneficios procedentes de participaciones a largo plazo, empresas del grupo","7733","income","False"
-"account_common_7734","Beneficios procedentes de participaciones a largo plazo, empresas asociadas","7734","income","False"
-"account_common_7735","Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas","7735","income","False"
-"account_common_775","Beneficos por operaciones con obligaciones propias","775","income","False"
-"account_common_778","Ingresos excepcionales","778","income","False"
-"account_common_790","Reversión del deterioro del inmovilizado intangible","790","income","False"
-"account_common_792","Reversión del deterioro de las inversiones inmobiliarias","792","income","False"
-"account_common_7930","Reversión del deterioro de productos terminados y en curso de fabricación","7930","income","False"
-"account_common_7931","Reversión del deterioro de mercaderías","7931","income","False"
-"account_common_7932","Reversión del deterioro de materias primas","7932","income","False"
-"account_common_7933","Reversión del deterioro de otros aprovisionamientos","7933","income","False"
-"account_common_7951","Exceso de provisión para impuestos","7951","income","False"
-"account_common_7952","Exceso de provisión para otras responsabilidades","7952","income","False"
-"account_common_79544","Exceso de provisión por contratos onerosos","79544","income","False"
-"account_common_79549","Exceso de provisión para otras operaciones comerciales","79549","income","False"
-"account_common_7955","Exceso de provisión para actuaciones medioambientales","7955","income","False"
-"account_common_7960","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo","7960","income","False"
-"account_common_7961","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas","7961","income","False"
-"account_common_7965","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo","7965","income","False"
-"account_common_7966","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas","7966","income","False"
-"account_common_7967","Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas","7967","income","False"
-"account_common_7968","Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas","7968","income","False"
-"account_common_7970","Reversión del deterioro de créditos a largo plazo, empresas del grupo","7970","income","False"
-"account_common_7971","Reversión del deterioro de créditos a largo plazo, empresas asociadas","7971","income","False"
-"account_common_7972","Reversión del deterioro de créditos a largo plazo, otras partes vinculadas","7972","income","False"
-"account_common_7973","Reversión del deterioro de créditos a largo plazo, otras empresas","7973","income","False"
-"account_common_7980","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","7980","income","False"
-"account_common_7981","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","7981","income","False"
-"account_common_7985","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo","7985","income","False"
-"account_common_7986","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas","7986","income","False"
-"account_common_7987","Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas","7987","income","False"
-"account_common_7988","Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas","7988","income","False"
-"account_common_7990","Reversión del deterioro de créditos a corto plazo, empresas del grupo","7990","income","False"
-"account_common_7991","Reversión del deterioro de créditos a corto plazo, empresas asociadas","7991","income","False"
-"account_common_7992","Reversión del deterioro de créditos a corto plazo, otras partes vinculadas","7992","income","False"
-"account_common_7993","Reversión del deterioro de créditos a corto plazo, otras empresas","7993","income","False"
+"id","name","name@es","code","account_type","reconcile"
+"account_common_101","Assigned capital","Fondo social","101","liability_non_current","False"
+"account_common_102","Capital","Capital","102","liability_non_current","False"
+"account_common_108","Own shares or equity holdings in special situations","Acciones o participaciones propias en situaciones especiales","108","liability_non_current","False"
+"account_common_109","Own shares or equity holdings for reduction of capital","Acciones o participaciones propias para reducción de capital","109","liability_non_current","False"
+"account_common_110","Share premium or additional paid-in capital","Prima de emisión o asunción","110","liability_non_current","False"
+"account_common_112","Legal reserve","Reserva legal","112","liability_non_current","False"
+"account_common_113","Voluntary reserves","Reservas voluntarias","113","liability_non_current","False"
+"account_common_1140","Reserves for parent company shares or equity holdings","Reservas para acciones o participaciones de la sociedad dominante","1140","liability_non_current","False"
+"account_common_1141","Statutory reserves","Reservas estatutarias","1141","liability_non_current","False"
+"account_common_1142","Redeemed capital reserve","Reserva por capital amortizado","1142","liability_non_current","False"
+"account_common_1144","Reserves for own shares accepted as collateral","Reservas por acciones propias aceptadas en garantía","1144","liability_non_current","False"
+"account_common_118","Contributions from equity holders or owners","Aportaciones de socios o propietarios","118","liability_non_current","False"
+"account_common_119","Differences on translation of capital to euros","Diferencias por ajuste del capital a euros","119","liability_non_current","False"
+"account_common_131","Capital donations and bequests","Donaciones y legados de capital","131","liability_non_current","False"
+"account_common_1370","Deferred tax income on permanent differences","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios","1370","liability_non_current","False"
+"account_common_1371","Deferred tax income for tax deductions and tax credits","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios","1371","liability_non_current","False"
+"account_common_141","Provisions for taxes","Provisión para impuestos","141","liability_non_current","True"
+"account_common_142","Provisions for other liabilities","Provisión para otras responsabilidades","142","liability_non_current","True"
+"account_common_143","Provision for dismantlement, removal or restoration of fixed assets","Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado","143","liability_non_current","True"
+"account_common_145","Provision for environmental actions","Provisión para actuaciones medioambientales","145","liability_non_current","True"
+"account_common_150","Non-current liability-classified shares or equity holdings","Acciones o participaciones consideradas como pasivos financieros","150","liability_non_current","False"
+"account_common_1533","Uncalled share capital or equity holdings, group companies","Desembolsos no exigidos, empresas del grupo","1533","liability_non_current","False"
+"account_common_1534","Uncalled share capital or equity holdings, associates","Desembolsos no exigidos, empresas asociadas","1534","liability_non_current","False"
+"account_common_1535","Uncalled share capital or equity holdings, other related parties","Desembolsos no exigidos, otras partes vinculadas","1535","liability_non_current","False"
+"account_common_1536","Other uncalled share capital or equity holdings","Otros desembolsos no exigidos","1536","liability_non_current","False"
+"account_common_1543","Uncalled non-monetary contributions, group companies","Aportaciones no dinerarias pendientes, empresas del grupo","1543","liability_non_current","False"
+"account_common_1544","Uncalled non-monetary contributions, associates","Aportaciones no dinerarias pendientes, empresas asociadas","1544","liability_non_current","False"
+"account_common_1545","Uncalled non-monetary contributions, other related parties","Aportaciones no dinerarias pendientes, otras partes vinculadas","1545","liability_non_current","False"
+"account_common_1546","Other uncalled non-monetary contributions","Otras aportaciones no dinerarias pendientes","1546","liability_non_current","False"
+"account_common_1603","Non-current debt with financial institutions, group companies","Deudas con entidades de crédito vinculadas, empresas del grupo","1603","liability_non_current","False"
+"account_common_1604","Non-current debt with financial institutions, associates","Deudas con entidades de crédito vinculadas, empresas asociadas","1604","liability_non_current","False"
+"account_common_1605","Non-current debt with other related financial institutions","Deudas con otras entidades de crédito vinculadas","1605","liability_non_current","False"
+"account_common_1613","Non-current payables to suppliers of fixed assets, group companies","Proveedores de inmovilizado, empresas del grupo","1613","liability_non_current","False"
+"account_common_1614","Non-current payables to suppliers of fixed assets, associates","Proveedores de inmovilizado, empresas asociadas","1614","liability_non_current","False"
+"account_common_1615","Non-current payables to suppliers of fixed assets, other related parties","Proveedores de inmovilizado, otras partes vinculadas","1615","liability_non_current","False"
+"account_common_1623","Non-current finance lease payables, group companies","Acreedores por arrendamiento financiero, empresas de grupo","1623","liability_non_current","False"
+"account_common_1624","Non-current finance lease payables, associates","Acreedores por arrendamiento financiero, empresas asociadas","1624","liability_non_current","False"
+"account_common_1625","Non-current finance lease payables, other related parties","Acreedores por arrendamiento financiero, otras partes vinculadas","1625","liability_non_current","False"
+"account_common_1633","Other non-current payables, group companies","Otras deudas, empresas del grupo","1633","liability_non_current","False"
+"account_common_1634","Other non-current payables, associates","Otras deudas, empresas asociadas","1634","liability_non_current","False"
+"account_common_1635","Other non-current payables, other related parties","Otras deudas, con otras partes vinculadas","1635","liability_non_current","False"
+"account_common_170","Non-current debt with financial institutions","Deudas con entidades de crédito","170","liability_non_current","False"
+"account_common_171","Non-current payables","Deudas","171","liability_non_current","False"
+"account_common_172","Non-current payables convertible into grants, donations and bequests","Deudas transformables en subvenciones, donaciones y legados","172","liability_non_current","False"
+"account_common_173","Non-current payables to suppliers of fixed assets","Proveedores de inmovilizado","173","liability_non_current","False"
+"account_common_174","Non-current finance lease payables","Acreedores por arrendamiento financiero","174","liability_non_current","False"
+"account_common_175","Non-current bills payable","Efectos a pagar","175","liability_non_current","False"
+"account_common_176","Non-current liabilities arising from derivative financial instruments","Pasivos por derivados financieros","176","liability_non_current","False"
+"account_common_177","Bonds and obligations","Obligaciones y bonos","177","liability_non_current","False"
+"account_common_179","Other marketable securities","Deudas representadas en otros valores negociables","179","liability_non_current","False"
+"account_common_180","Non-current guarantees received","Fianzas recibidas","180","liability_non_current","False"
+"account_common_181","Advances of long-term sales","Anticipos recibidos por ventas o prestaciones de servicios","181","liability_non_current","False"
+"account_common_185","Non-current deposits received","Depósitos recibidos","185","liability_non_current","False"
+"account_common_190","Shares or equity holdings issued","Acciones o participaciones emitidas","190","liability_non_current","False"
+"account_common_192","Subscribed shares","Suscriptores de acciones","192","liability_non_current","False"
+"account_common_194","Issued capital pending registration","Capital emitido pendiente de inscripción","194","liability_non_current","False"
+"account_common_195","Liability-classified shares or equity holdings issued","Acciones o participaciones emitidas consideradas como pasivos financieros","195","liability_non_current","False"
+"account_common_197","Liability-classified subscribed shares","Suscriptores de acciones consideradas como pasivos financieros","197","liability_non_current","False"
+"account_common_199","Liability-classified shares or equity holdings issued pending registration","Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción","199","liability_non_current","False"
+"account_common_200","Research","Investigación","200","asset_fixed","False"
+"account_common_201","Development","Desarrollo","201","asset_fixed","False"
+"account_common_202","Administrative concessions","Concesiones administrativas","202","asset_fixed","False"
+"account_common_203","Industrial property","Propiedad industrial","203","asset_fixed","False"
+"account_common_205","Leaseholds","Derechos de traspaso","205","asset_fixed","False"
+"account_common_206","Computer software","Aplicaciones informáticas","206","asset_fixed","False"
+"account_common_209","Advances for intangible assets","Anticipos para inmovilizaciones intangibles","209","asset_fixed","False"
+"account_common_210","Land and natural resources","Terrenos y bienes naturales","210","asset_fixed","False"
+"account_common_211","Buildings","Construcciones","211","asset_fixed","False"
+"account_common_212","Technical installations","Instalaciones técnicas","212","asset_fixed","False"
+"account_common_213","Machinery","Maquinaria","213","asset_fixed","False"
+"account_common_214","Equipment","Utillaje","214","asset_fixed","False"
+"account_common_215","Other installations","Otras instalaciones","215","asset_fixed","False"
+"account_common_216","Furniture","Mobiliario","216","asset_fixed","False"
+"account_common_217","Information technology equipment","Equipos para proceso de información","217","asset_fixed","False"
+"account_common_218","Motor vehicles","Elementos de transporte","218","asset_fixed","False"
+"account_common_219","Other property, plant and equipment","Otro inmovilizado material","219","asset_fixed","False"
+"account_common_220","Investment in land and natural resources","Inversiones en terrenos y bienes naturales","220","asset_fixed","False"
+"account_common_221","Investments in buildings","Inversiones en construcciones","221","asset_fixed","False"
+"account_common_230","Preparation of land and natural resources","Adaptación de terrenos y bienes naturales","230","asset_fixed","False"
+"account_common_231","Buildings under construction","Construcciones en curso","231","asset_fixed","False"
+"account_common_232","Technical installations under assembly","Instalaciones técnicas en montaje","232","asset_fixed","False"
+"account_common_233","Machinery under assembly","Maquinaria en montaje","233","asset_fixed","False"
+"account_common_237","Information technology equipment under assembly","Equipos para procesos de información en montaje","237","asset_fixed","False"
+"account_common_239","Advances for property, plant and equipment","Anticipos para inmovilizaciones materiales","239","asset_fixed","False"
+"account_common_2413","Non-current debt securities of group companies","Valores representativos de deuda de empresas del grupo","2413","asset_fixed","False"
+"account_common_2414","Non-current debt securities of associates","Valores representativos de deuda de empresas asociadas","2414","asset_fixed","False"
+"account_common_2415","Non-current debt securities of related parties","Valores representativos de deuda de otras partes vinculadas","2415","asset_fixed","False"
+"account_common_2423","Non-current loans to group companies","Créditos a empresas del grupo","2423","asset_fixed","False"
+"account_common_2424","Non-current loans to associates","Créditos a empresas asociadas","2424","asset_fixed","False"
+"account_common_2425","Non-current loans to other related parties","Créditos a otras partes vinculadas","2425","asset_fixed","False"
+"account_common_250","Non-current investments in equity instruments","Inversiones financieras en instrumentos de patrimonio","250","asset_fixed","False"
+"account_common_251","Non-current debt securities","Valores representativos de deuda","251","asset_fixed","False"
+"account_common_252","Non-current loans","Créditos","252","asset_fixed","False"
+"account_common_253","Non-current loans for disposal of fixed assets","Créditos por enajenación de inmovilizado","253","asset_fixed","False"
+"account_common_254","Non-current loans to personnel","Créditos al personal","254","asset_fixed","False"
+"account_common_258","Non-current deposits","Imposiciones","258","asset_fixed","False"
+"account_common_259","Non-current uncalled equity holdings","Desembolsos pendientes sobre participaciones en el patrimonio neto","259","asset_fixed","False"
+"account_common_260","Non-current guarantees extended","Fianzas constituidas","260","asset_fixed","False"
+"account_common_265","Non-current deposits extended","Depósitos constituidos","265","asset_fixed","False"
+"account_common_2800","Accumulated amortisation of research","Amortización acumulada de investigación","2800","asset_fixed","False"
+"account_common_2801","Accumulated amortisation of development","Amortización acumulada de desarrollo","2801","asset_fixed","False"
+"account_common_2802","Accumulated amortisation of administrative concessions","Amortización acumulada de concesiones administrativas","2802","asset_fixed","False"
+"account_common_2803","Accumulated amortisation of industrial property","Amortización acumulada de propiedad industrial","2803","asset_fixed","False"
+"account_common_2805","Accumulated amortisation of leaseholds","Amortización acumulada de derechos de traspaso","2805","asset_fixed","False"
+"account_common_2806","Accumulated amortisation of computer software","Amortización acumulada de aplicaciones informáticas","2806","asset_fixed","False"
+"account_common_2811","Accumulated depreciation of buildings","Amortización acumulada de construcciones","2811","asset_fixed","False"
+"account_common_2812","Accumulated depreciation of technical installations","Amortización acumulada de instalaciones técnicas","2812","asset_fixed","False"
+"account_common_2813","Accumulated depreciation of machinery","Amortización acumulada de maquinaria","2813","asset_fixed","False"
+"account_common_2814","Accumulated depreciation of equipment","Amortización acumulada de utillaje","2814","asset_fixed","False"
+"account_common_2815","Accumulated depreciation of other installations","Amortización acumulada de otras instalaciones","2815","asset_fixed","False"
+"account_common_2816","Accumulated depreciation of furniture","Amortización acumulada de mobiliario","2816","asset_fixed","False"
+"account_common_2817","Accumulated depreciation of information technology equipment","Amortización acumulada de equipos para proceso de información","2817","asset_fixed","False"
+"account_common_2818","Accumulated depreciation of motor vehicles","Amortización acumulada de elementos de transporte","2818","asset_fixed","False"
+"account_common_2819","Accumulated depreciation of other property, plant and equipment","Amortización acumulada de otro inmovilizado material","2819","asset_fixed","False"
+"account_common_282","Accumulated depreciation of investment property","Amortización acumulada de las inversiones inmobiliarias","282","asset_fixed","False"
+"account_common_2900","Impairment of research","Deterioro del valor de investigación","2900","asset_fixed","False"
+"account_common_2901","Impairment of development","Deterioro del valor de desarrollo","2901","asset_fixed","False"
+"account_common_2902","Impairment of administrative concessions","Deterioro del valor de concesiones administrativas","2902","asset_fixed","False"
+"account_common_2903","Impairment of industrial property","Deterioro del valor de propiedad industrial","2903","asset_fixed","False"
+"account_common_2905","Impairment of leaseholds","Deterioro del valor de derechos de traspaso","2905","asset_fixed","False"
+"account_common_2906","Impairment of computer software","Deterioro del valor de aplicaciones informáticas","2906","asset_fixed","False"
+"account_common_2910","Impairment of land and natural resources","Deterioro de valor de terrenos y bienes naturales","2910","asset_fixed","False"
+"account_common_2911","Impairment of buildings","Deterioro de valor de construcciones","2911","asset_fixed","False"
+"account_common_2912","Impairment of technical installations","Deterioro de valor de instalaciones técnicas","2912","asset_fixed","False"
+"account_common_2913","Impairment of machinery","Deterioro de valor de maquinaria","2913","asset_fixed","False"
+"account_common_2914","Impairment of equipments","Deterioro de valor de utillaje","2914","asset_fixed","False"
+"account_common_2915","Impairment of other installations","Deterioro de valor de otras instalaciones","2915","asset_fixed","False"
+"account_common_2916","Impairment of furniture","Deterioro de valor de mobiliario","2916","asset_fixed","False"
+"account_common_2917","Impairment of information technology equipments","Deterioro de valor de equipos para proceso de información","2917","asset_fixed","False"
+"account_common_2918","Impairment of motor vehicles","Deterioro de valor de elementos de transporte","2918","asset_fixed","False"
+"account_common_2919","Impairment of other property, plant and equipment","Deterioro de valor de otro inmovilizado material","2919","asset_fixed","False"
+"account_common_2920","Impairment of land and natural resources","Deterioro de valor de los terrenos y bienes naturales","2920","asset_fixed","False"
+"account_common_2921","Impairment of buildings","Deterioro de valor de construcciones","2921","asset_fixed","False"
+"account_common_2933","Impairment of non-current investments in group companies","Deterioro de valor de participaciones en empresas del grupo","2933","asset_fixed","False"
+"account_common_2934","Impairment of non-current investments in associates","Deterioro de valor de participaciones en empresas asociadas","2934","asset_fixed","False"
+"account_common_2943","Impairment of non-current debt securities of group companies","Deterioro de valor de valores representativos de deuda de empresas del grupo","2943","asset_fixed","False"
+"account_common_2944","Impairment of non-current debt securities of associates","Deterioro de valor de valores representativos de deuda de empresas asociadas","2944","asset_fixed","False"
+"account_common_2945","Impairment of non-current debt securities of other related parties","Deterioro de valor de valores representativos de deuda de otras partes vinculadas","2945","asset_fixed","False"
+"account_common_2953","Impairment of non-current loans to group companies","Deterioro de valor de créditos a empresas del grupo","2953","asset_fixed","False"
+"account_common_2954","Impairment of non-current loans to associates","Deterioro de valor de créditos a empresas asociadas","2954","asset_fixed","False"
+"account_common_2955","Impairment of non-current loans to other related parties","Deterioro de valor de créditos a otras partes vinculadas","2955","asset_fixed","False"
+"account_common_297","Impairment of non-current debt securities","Deterioro de valor de valores representativos de deuda","297","asset_fixed","False"
+"account_common_298","Impairment of non-current loans","Deterioro de valor de créditos","298","asset_fixed","False"
+"account_common_300","Merchandise A","Mercaderías A","300","asset_current","False"
+"account_common_301","Merchandise B","Mercaderías B","301","asset_current","False"
+"account_common_310","Raw materials A","Materias primas A","310","asset_current","False"
+"account_common_311","Raw materials B","Materias primas B","311","asset_current","False"
+"account_common_320","Components","Elementos y conjuntos incorporables","320","asset_current","False"
+"account_common_321","Fuel","Combustibles","321","asset_current","False"
+"account_common_322","Spare parts","Repuestos","322","asset_current","False"
+"account_common_325","Sundry materials","Materiales diversos","325","asset_current","False"
+"account_common_326","Packaging","Embalajes","326","asset_current","False"
+"account_common_327","Containers","Envases","327","asset_current","False"
+"account_common_328","Office supplies","Material de oficina","328","asset_current","False"
+"account_common_330","Work in progress A","Productos en curso A","330","asset_current","False"
+"account_common_331","Work in progress B","Productos en curso B","331","asset_current","False"
+"account_common_340","Semi-finished goods A","Productos semiterminados A","340","asset_current","False"
+"account_common_341","Semi-finished goods B","Productos semiterminados B","341","asset_current","False"
+"account_common_350","Finished goods A","Productos terminados A","350","asset_current","False"
+"account_common_351","Finished goods B","Productos terminados B","351","asset_current","False"
+"account_common_360","By-products A","Subproductos A","360","asset_current","False"
+"account_common_361","By-products B","Subproductos B","361","asset_current","False"
+"account_common_365","Waste A","Residuos A","365","asset_current","False"
+"account_common_366","Waste B","Residuos B","366","asset_current","False"
+"account_common_368","Recovered materials A","Materiales recuperados A","368","asset_current","False"
+"account_common_369","Recovered materials B","Materiales recuperados B","369","asset_current","False"
+"account_common_390","Impairment of merchandise","Deterioro de valor de las mercaderías","390","asset_current","False"
+"account_common_391","Impairment of raw material","Deterioro de valor de las materias primas","391","asset_current","False"
+"account_common_392","Impairment of other supplies","Deterioro de valor de otros aprovisionamientos","392","asset_current","False"
+"account_common_393","Impairment of work in progress","Deterioro de valor de los productos en curso","393","asset_current","False"
+"account_common_394","Impairment of semi-finished goods","Deterioro de valor de los productos semiterminados","394","asset_current","False"
+"account_common_395","Impairment of finished goods","Deterioro de valor de los productos terminados","395","asset_current","False"
+"account_common_396","Impairment of by-products, waste and recovered materials","Deterioro de valor de los subproductos, residuos y materiales recuperados","396","asset_current","False"
+"account_common_4000","Suppliers (euros)","Proveedores (euros)","4000","liability_payable","True"
+"account_common_4004","Suppliers (foreign currency)","Proveedores (moneda extranjera)","4004","liability_payable","True"
+"account_common_4009","Suppliers, pending invoices","Proveedores, facturas pendientes de recibir o de formalizar","4009","liability_current","True"
+"account_common_401","Suppliers, trade bills payable","Proveedores, efectos comerciales a pagar","401","liability_payable","True"
+"account_common_4030","Suppliers, group companies (euros)","Proveedores, empresas del grupo (euros)","4030","liability_payable","True"
+"account_common_4031","Trade bills payable, group companies","Efectos comerciales a pagar, empresas del grupo","4031","liability_payable","True"
+"account_common_4034","Suppliers, group companies (foreign currency)","Proveedores, empresas del grupo (moneda extranjera)","4034","liability_payable","True"
+"account_common_4036","Containers and packaging returnable to suppliers, group companies","Envases y embalajes a devolver a proveedores, empresas del grupo","4036","liability_payable","True"
+"account_common_4039","Suppliers, group companies, pending invoices","Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar","4039","liability_payable","True"
+"account_common_404","Suppliers, associates","Proveedores, empresas asociadas","404","liability_payable","True"
+"account_common_405","Suppliers, other related parties","Proveedores, otras partes vinculadas","405","liability_payable","True"
+"account_common_406","Containers and packaging returnable to suppliers","Envases y embalajes a devolver a proveedores","406","liability_payable","True"
+"account_common_407","Advances to suppliers","Anticipos a proveedores","407","liability_payable","True"
+"account_common_4100","Payables for the rendering of services (euros)","Acreedores por prestaciones de servicios (euros)","4100","liability_payable","True"
+"account_common_4104","Payables for the rendering of services (foreign currency)","Acreedores por prestaciones de servicios (moneda extranjera)","4104","liability_payable","True"
+"account_common_4109","Payables for the rendering of services, pending invoices","Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar","4109","liability_payable","True"
+"account_common_411","Trade bills payable","Acreedores, efectos comerciales a pagar","411","asset_current","True"
+"account_common_419","Payables for profit-sharing agreements","Acreedores por operaciones en común","419","liability_payable","True"
+"account_common_4300","Trade receivables (euros)","Clientes (euros)","4300","asset_receivable","True"
+"account_common_4301","Trade receivables (euros) (PoS)","Clientes (euros) (PoS)","4301","asset_receivable","True"
+"account_common_4304","Trade receivables (foreign currency)","Clientes (moneda extranjera)","4304","asset_receivable","True"
+"account_common_4309","Trade receivables, pending invoices","Clientes, facturas pendientes de recibir o de formalizar","4309","asset_receivable","True"
+"account_common_4310","Trade bills in portfolio","Efectos comerciales en cartera","4310","asset_receivable","True"
+"account_common_4311","Discounted trade bills","Efectos comerciales descontados","4311","asset_receivable","True"
+"account_common_4312","Trade bills in debt collection management","Efectos comerciales en gestión de cobro","4312","asset_current","True"
+"account_common_4315","Past due trade bills","Efectos comerciales impagados","4315","asset_receivable","True"
+"account_common_432","Trade receivables, factoring","Clientes, operaciones de factoring","432","asset_receivable","True"
+"account_common_4330","Trade receivables, group companies (euros)","Clientes empresas del grupo (euros)","4330","asset_receivable","True"
+"account_common_4331","Trade bills receivable, group companies","Efectos comerciales a cobrar, empresas del grupo","4331","asset_receivable","True"
+"account_common_4332","Trade receivables, group companies, factoring","Clientes empresas del grupo, operaciones de factoring","4332","asset_receivable","True"
+"account_common_4334","Trade receivables, group companies (foreign currency)","Clientes empresas del grupo (moneda extranjera)","4334","asset_receivable","True"
+"account_common_4336","Doubtful trade receivables, group companies","Clientes empresas del grupo de dudoso cobro","4336","asset_receivable","True"
+"account_common_4337","Containers and packaging returnable to customers, group companies","Envases y embalajes a devolver a clientes, empresas del grupo","4337","asset_receivable","True"
+"account_common_4339","Trade receivables, group companies, pending invoices","Clientes empresas del grupo, facturas pendientes de formalizar","4339","asset_receivable","True"
+"account_common_434","Trade receivables, associates","Clientes, empresas asociadas","434","asset_receivable","True"
+"account_common_435","Trade receivables, other related parties","Clientes, otras partes vinculadas","435","asset_receivable","True"
+"account_common_436","Doubtful trade receivables","Clientes de dudoso cobro","436","asset_receivable","True"
+"account_common_437","Containers and packaging returnable by customers","Envases y embalajes a devolver por clientes","437","asset_receivable","True"
+"account_common_438","Advance from customers","Anticipos de clientes","438","liability_current","True"
+"account_common_4400","Receivables (euros)","Deudores (euros)","4400","asset_receivable","True"
+"account_common_4404","Receivables (foreign currency)","Deudores (moneda extranjera)","4404","asset_receivable","True"
+"account_common_4409","Receivables, pending invoices","Deudores, facturas pendientes de formalizar","4409","asset_receivable","True"
+"account_common_4410","Receivables, trade bills in portfolio","Deudores, efectos comerciales en cartera","4410","asset_receivable","True"
+"account_common_4411","Receivables, discounted trade bills","Deudores, efectos comerciales descontados","4411","asset_receivable","True"
+"account_common_4412","Receivables, trade bills in debt collection management","Deudores, efectos comerciales en gestión de cobro","4412","asset_receivable","True"
+"account_common_4415","Receivables, past due trade bills","Deudores, efectos comerciales impagados","4415","asset_receivable","True"
+"account_common_446","Doubtful receivables","Deudores de dudoso cobro","446","asset_receivable","True"
+"account_common_449","Receivables for profit-sharing agreements","Deudores por operaciones en común","449","asset_receivable","True"
+"account_common_460","Salary advances","Anticipos de remuneraciones","460","asset_receivable","True"
+"account_common_465","Salaries payable","Remuneraciones pendientes de pago","465","liability_payable","True"
+"account_common_4700","VAT recoverable","Hacienda Pública, deudora por IVA","4700","asset_current","True"
+"account_common_4708","Grants receivable","Hacienda Pública, deudora por subvenciones concedidas","4708","asset_current","True"
+"account_common_4709","Recoverable taxes","Hacienda Pública, deudora por devolución de impuestos","4709","asset_current","True"
+"account_common_471","Social Security, receivables","Organismos de la Seguridad Social, deudores","471","asset_current","False"
+"account_common_472","Input VAT","Hacienda Pública. IVA soportado","472","asset_current","False"
+"account_common_473","Withholdings and payments on account","Hacienda Pública, retenciones y pagos a cuenta","473","asset_current","True"
+"account_common_4740","Assets arising from deductible temporary differences","Activos por diferencias temporarias deducibles","4740","asset_non_current","False"
+"account_common_4742","Rights to tax deductions and credits pending application","Derechos por deducciones y bonificaciones pendientes de aplicar","4742","asset_non_current","False"
+"account_common_4745","Tax loss carryforwards","Crédito por pérdidas a compensar del ejercicio","4745","asset_non_current","False"
+"account_common_4750","Taxation authorities, taxes payable","Hacienda Pública, acreedora por IVA","4750","liability_current","True"
+"account_common_4751","Taxation authorities, withholding tax","Hacienda Pública, acreedora por retenciones practicadas","4751","liability_current","True"
+"account_common_4752","Taxation authorities, income tax payable","Hacienda Pública, acreedora por impuesto sobre sociedades","4752","liability_current","True"
+"account_common_4758","Taxation authorities, repayable grants","Hacienda Pública, acreedora por subvenciones a reintegrar","4758","liability_current","True"
+"account_common_4759","Taxation authorities, credit for other concepts","Hacienda Pública, acreedora por otros conceptos","4759","liability_current","False"
+"account_common_476","Social security, payables","Organismos de la Seguridad Social, acreedores","476","liability_current","False"
+"account_common_477","Taxation authorities, output VAT","Hacienda Pública. IVA repercutido","477","liability_current","False"
+"account_common_479","Liabilities arising from taxable temporary differences","Pasivos por diferencias temporarias imponibles","479","liability_non_current","False"
+"account_common_480","Prepaid expenses","Gastos anticipados","480","asset_current","False"
+"account_common_485","Deferred income","Ingresos anticipados","485","liability_current","False"
+"account_common_4933","Impairment of trade receivables from group companies","Deterioro de valor de créditos por operaciones comerciales con empresas del grupo","4933","liability_current","True"
+"account_common_4934","Impairment of trade receivables from associates","Deterioro de valor de créditos por operaciones comerciales con empresas asociadas","4934","liability_current","True"
+"account_common_4935","Impairment of trade receivables from other related parties","Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas","4935","liability_current","True"
+"account_common_4994","Provision for onerous contracts","Provisión por contratos onerosos","4994","liability_current","True"
+"account_common_4999","Provision for other trade operations","Provisión para otras operaciones comerciales","4999","liability_current","True"
+"account_common_500","Current bonds and obligations","Obligaciones y bonos a corto plazo","500","liability_current","False"
+"account_common_502","Current liability-classified shares or equity holdings","Acciones o participaciones a corto plazo consideradas como pasivos financieros","502","liability_current","False"
+"account_common_505","Other current marketable securities","Deudas representadas en otros valores negociables a corto plazo","505","liability_current","False"
+"account_common_506","Current interest on debentures and similar issues","Intereses a corto plazo de empréstitos y otras emisiones análogas","506","liability_current","False"
+"account_common_507","Dividends payable on liability-classified instruments","Dividendos de acciones o participaciones consideradas como pasivos financieros","507","liability_current","False"
+"account_common_5090","Redeemed bonds and obligations","Obligaciones y bonos amortizados","5090","liability_current","True"
+"account_common_5095","Other redeemed marketable securities","Otros valores negociables amortizados","5095","liability_current","True"
+"account_common_5103","Current debt with financial institutions, group companies","Deudas a corto plazo con entidades de crédito, empresas del grupo","5103","liability_current","False"
+"account_common_5104","Current debt with financial institutions, associates","Deudas a corto plazo con entidades de crédito, empresas asociadas","5104","liability_current","False"
+"account_common_5105","Current debt with other related financial institutions","Deudas a corto plazo con otras entidades de crédito vinculadas","5105","liability_current","False"
+"account_common_5113","Current payables to suppliers of fixed assets, group companies","Proveedores de inmovilizado a corto plazo, empresas del grupo","5113","liability_current","False"
+"account_common_5114","Current payables to suppliers of fixed assets, associates","Proveedores de inmovilizado a corto plazo, empresas asociadas","5114","liability_current","False"
+"account_common_5115","Current payables to suppliers of fixed assets, other related parties","Proveedores de inmovilizado a corto plazo, otras partes vinculadas","5115","liability_current","False"
+"account_common_5123","Current finance lease payables, group companies","Acreedores por arrendamiento financiero a corto plazo, empresas del grupo","5123","liability_current","False"
+"account_common_5124","Current finance lease payables, associates","Acreedores por arrendamiento financiero a corto plazo, empresas asociadas","5124","liability_current","False"
+"account_common_5125","Current finance lease payables, other related parties","Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas","5125","liability_current","False"
+"account_common_5133","Other current payables, group companies","Otras deudas a corto plazo con empresas del grupo","5133","liability_current","False"
+"account_common_5134","Other current payables, associates","Otras deudas a corto plazo con empresas asociadas","5134","liability_current","False"
+"account_common_5135","Other current payables, other related parties","Otras deudas a corto plazo con otras partes vinculadas","5135","liability_current","False"
+"account_common_5143","Current interest on payables, group companies","Intereses a corto plazo de deudas con empresas del grupo","5143","liability_current","False"
+"account_common_5144","Current interest on payables, associates","Intereses a corto plazo de deudas con empresas asociadas","5144","liability_current","False"
+"account_common_5145","Current interest on payables, other related parties","Intereses a corto plazo de deudas con otras partes vinculadas","5145","liability_current","False"
+"account_common_5200","Current loans from financial institutions","Préstamos a corto plazo de entidades de crédito","5200","liability_current","True"
+"account_common_5201","Current payables for drawdowns on credit facilities","Deudas a corto plazo por crédito dispuesto","5201","liability_current","True"
+"account_common_5208","Payables, discounted trade bills","Deudas por efectos descontados","5208","liability_current","True"
+"account_common_5209","Payables, factoring","Deudas por operaciones de “factoring”","5209","liability_current","True"
+"account_common_521","Current payables","Deudas a corto plazo","521","liability_current","False"
+"account_common_522","Current payables convertible into grants, donations and bequests","Deudas a corto plazo transformables en subvenciones, donaciones y legados","522","liability_current","False"
+"account_common_523","Current payables to suppliers of fixed assets","Proveedores de inmovilizado a corto plazo","523","liability_payable","True"
+"account_common_524","Current finance lease payables","Acreedores por arrendamiento financiero a corto plazo","524","liability_current","False"
+"account_common_525","Current bills payable","Efectos a pagar a corto plazo","525","liability_current","False"
+"account_common_526","Dividend payable","Dividendo activo a pagar","526","liability_payable","True"
+"account_common_527","Current interest on debt with financial institutions","Intereses a corto plazo de deudas con entidades de crédito","527","liability_current","False"
+"account_common_528","Current interest on payables","Intereses a corto plazo de deudas","528","liability_current","False"
+"account_common_5290","Current provisions for employee benefits","Provisión a corto plazo por retribuciones al personal","5290","liability_current","True"
+"account_common_5291","Current provisions for taxes","Provisión a corto plazo para impuestos","5291","liability_current","True"
+"account_common_5292","Current provisions for other liabilities","Provisión a corto plazo para otras responsabilidades","5292","liability_current","True"
+"account_common_5293","Current provisions for dismantlement, removal or restoration of fixed assets","Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado","5293","liability_current","True"
+"account_common_5295","Current provisions for environmental actions","Provisión a corto plazo para actuaciones medioambientales","5295","liability_current","True"
+"account_common_5303","Current investments in group companies","Participaciones a corto plazo en empresas del grupo","5303","asset_current","False"
+"account_common_5304","Current investments in associates","Participaciones a corto plazo en empresas asociadas","5304","asset_current","False"
+"account_common_5305","Current investments in other related parties","Participaciones a corto plazo en otras partes vinculadas","5305","asset_current","False"
+"account_common_5313","Current debt securities of group companies","Valores representativos de deuda a corto plazo de empresas del grupo","5313","asset_current","False"
+"account_common_5314","Current debt securities of associates","Valores representativos de deuda a corto plazo de empresas asociadas","5314","asset_current","False"
+"account_common_5315","Current debt securities of other related parties","Valores representativos de deuda a corto plazo de otras partes vinculadas","5315","asset_current","False"
+"account_common_5323","Current loans to group companies","Créditos a corto plazo a empresas del grupo","5323","asset_current","False"
+"account_common_5324","Current loans to associates","Créditos a corto plazo a empresas asociadas","5324","asset_current","False"
+"account_common_5325","Current loans to other related parties","Créditos a corto plazo a otras partes vinculadas","5325","asset_current","False"
+"account_common_5333","Current interest on debt securities of group companies","Intereses a corto plazo de valores representativos de deuda de empresas del grupo","5333","asset_current","False"
+"account_common_5334","Current interest on debt securities of associates","Intereses a corto plazo de valores representativos de deuda de empresas asociadas","5334","asset_current","False"
+"account_common_5335","Current interest on debt securities of other related parties","Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas","5335","asset_current","False"
+"account_common_5343","Current interest on loans to group companies","Intereses a corto plazo de créditos a empresas del grupo","5343","asset_current","False"
+"account_common_5344","Current interest on loans to associates","Intereses a corto plazo de créditos a empresas asociadas","5344","asset_current","False"
+"account_common_5345","Current interest on loans to other related parties","Intereses a corto plazo de créditos a otras partes vinculadas","5345","asset_current","False"
+"account_common_5353","Dividend receivable from group companies","Dividendo a cobrar de inversiones financieras en empresas del grupo","5353","asset_current","False"
+"account_common_5354","Dividend receivable from associates","Dividendo a cobrar de inversiones financieras en empresas asociadas","5354","asset_current","False"
+"account_common_5355","Dividend receivable from other related parties","Dividendo a cobrar de inversiones financieras en otras partes vinculadas","5355","asset_current","False"
+"account_common_5393","Current uncalled equity holdings in group companies","Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo","5393","asset_current","False"
+"account_common_5394","Current uncalled equity holdings in associates","Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas","5394","asset_current","False"
+"account_common_5395","Current uncalled equity holdings in other related parties","Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas","5395","asset_current","False"
+"account_common_540","Current investments in equity instruments","Inversiones financieras a corto plazo en instrumentos de patrimonio","540","asset_current","False"
+"account_common_541","Current debt securities","Valores representativos de deuda a corto plazo","541","asset_current","False"
+"account_common_542","Current loans","Créditos a corto plazo","542","asset_current","False"
+"account_common_543","Current loans for disposal of fixed assets","Créditos a corto plazo por enajenación de inmovilizado","543","asset_current","False"
+"account_common_544","Current loans to personnel","Créditos a corto plazo al personal","544","asset_current","False"
+"account_common_545","Dividend receivable","Dividendo a cobrar","545","asset_current","False"
+"account_common_546","Current interest on debt securities","Intereses a corto plazo de valores representativos de deudas","546","asset_current","False"
+"account_common_547","Current interest on loans","Intereses a corto plazo de créditos","547","asset_current","False"
+"account_common_548","Current deposits","Imposiciones a corto plazo","548","asset_current","False"
+"account_common_549","Current uncalled equity holdings","Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo","549","asset_current","False"
+"account_common_550","Current account with owner","Titular de la explotación","550","asset_current","False"
+"account_common_5523","Current account with group companies","Cuenta corriente con empresas del grupo","5523","asset_current","False"
+"account_common_5524","Current account with associates","Cuenta corriente con empresas asociadas","5524","asset_current","False"
+"account_common_5525","Current account with other related parties","Cuenta corriente con otras partes vinculadas","5525","asset_current","False"
+"account_common_554","Current account with temporary joint ventures and co-ownerships","Cuenta corriente con uniones temporales de empresas y comunidades de bienes","554","asset_current","False"
+"account_common_555","Items pending application","Partidas pendientes de aplicación","555","liability_current","False"
+"account_common_5563","Called-up equity holdings, group companies","Desembolsos exigidos sobre participaciones, empresas del grupo","5563","liability_current","False"
+"account_common_5564","Called-up equity holdings, associates","Desembolsos exigidos sobre participaciones, empresas asociadas","5564","liability_current","False"
+"account_common_5565","Called-up equity holdings, other related parties","Desembolsos exigidos sobre participaciones, otras partes vinculadas","5565","liability_current","False"
+"account_common_5566","Called-up equity holdings of other companies","Desembolsos exigidos sobre participaciones de otras empresas","5566","liability_current","False"
+"account_common_557","Interim dividend","Dividendo activo a cuenta","557","asset_current","False"
+"account_common_5580","Receivable on called-up ordinary shares or equity holdings","Socios por desembolsos exigidos sobre acciones o participaciones ordinarias","5580","asset_current","False"
+"account_common_5585","Receivable on called-up liability-classified shares or equity holdings","Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros","5585","liability_current","False"
+"account_common_5590","Current assets arising from derivative financial instruments, trading portfolio","Activos por derivados financieros a corto plazo, cartera de negociación","5590","asset_current","False"
+"account_common_5595","Current liabilities arising from derivative financial instruments, trading portfolio","Pasivos por derivados financieros a corto plazo, cartera de negociación","5595","liability_current","False"
+"account_common_560","Current guarantees received","Fianzas recibidas a corto plazo","560","liability_current","False"
+"account_common_561","Current deposits received","Depósitos recibidos a corto plazo","561","liability_current","False"
+"account_common_565","Current guarantees extended","Fianzas constituidas a corto plazo","565","asset_current","False"
+"account_common_566","Current deposits extended","Depósitos constituidos a corto plazo","566","asset_current","False"
+"account_common_567","Prepaid interest","Intereses pagados por anticipado","567","asset_current","False"
+"account_common_568","Unearned interest received","Intereses cobrados por anticipado","568","liability_current","False"
+"account_common_570","Cash, euros","Caja, euros","570","asset_cash","False"
+"account_common_571","Cash, foreign currencies","Caja, moneda extranjera","571","asset_cash","False"
+"pgc_572_child","Banks and financial institutions, demand current accounts, euros","Bancos e instituciones de crédito c/c vista, euros","572","asset_cash","False"
+"account_common_572998","Transitory account","Cuenta transitoria","572998","asset_current","False"
+"account_common_573","Banks and financial institutions, demand current accounts, foreign currency","Bancos e instituciones de crédito c/c vista, moneda extranjera","573","asset_cash","False"
+"account_common_574","Banks and financial institutions, saving accounts, euros","Bancos e instituciones de crédito, cuentas de ahorro, euros","574","asset_cash","False"
+"account_common_575","Banks and financial institutions, saving accounts, foreign currency","Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera","575","asset_cash","False"
+"account_common_576","Short-term highly-liquid investments","Inversiones a corto plazo de gran liquidez","576","asset_current","False"
+"account_common_5933","Impairment of current investments in group companies","Deterioro de valor de participaciones a corto plazo en empresas del grupo","5933","asset_current","False"
+"account_common_5934","Impairment of current investments in associates","Deterioro de valor de participaciones a corto plazo en empresas asociadas","5934","asset_current","False"
+"account_common_5943","Impairment of current debt securities of group companies","Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo","5943","asset_current","False"
+"account_common_5944","Impairment of current debt securities of associates","Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas","5944","asset_current","False"
+"account_common_5945","Impairment of current debt securities of other related parties","Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas","5945","asset_current","False"
+"account_common_5953","Impairment of current loans to group companies","Deterioro de valor de créditos a corto plazo a empresas del grupo","5953","asset_current","False"
+"account_common_5954","Impairment of current loans to associates","Deterioro de valor de créditos a corto plazo a empresas asociadas","5954","asset_current","False"
+"account_common_5955","Impairment of current loans to other related parties","Deterioro de valor de créditos a corto plazo a otras partes vinculadas","5955","asset_current","False"
+"account_common_597","Impairment of current debt securities","Deterioro de valor de valores representativos de deuda a corto plazo","597","asset_current","False"
+"account_common_598","Impairment of current loans","Deterioro de valor de créditos a corto plazo","598","asset_current","False"
+"account_common_600","Merchandise purchased","Compras de mercaderías","600","expense","False"
+"account_common_601","Raw materials purchased","Compras de materias primas","601","expense","False"
+"account_common_602","Other supplies purchased","Compras de otros aprovisionamientos","602","expense","False"
+"account_common_6060","Prompt payment discounts on merchandise purchased","Descuentos sobre compras por pronto pago de mercaderías","6060","expense","False"
+"account_common_6061","Prompt payment discounts on raw materials purchased","Descuentos sobre compras por pronto pago de materias primas","6061","expense","False"
+"account_common_6062","Prompt payment discounts on other supplies purchased","Descuentos sobre compras por pronto pago de otros aprovisionamientos","6062","expense","False"
+"account_common_607","Subcontracted work","Trabajos realizados por otras empresas","607","expense","False"
+"account_common_6080","Returns of merchandise purchased","Devoluciones de compras de mercaderías","6080","expense","False"
+"account_common_6081","Returns of raw materials purchased","Devoluciones de compras de materias primas","6081","expense","False"
+"account_common_6082","Returns of other supplies purchased","Devoluciones de compras de otros aprovisionamientos","6082","expense","False"
+"account_common_6090","""Rappels"" of merchandise purchased","""Rappels"" por compras de mercaderías","6090","expense","False"
+"account_common_6091","""Rappels"" of raw materials purchased","""Rappels"" por compras de materias primas","6091","expense","False"
+"account_common_6092","""Rappels"" of other supplies purchased","""Rappels"" por compras de otros aprovisionamientos","6092","expense","False"
+"account_common_610","Changes in inventories of merchandise","Variación de existencias de mercaderías","610","expense","False"
+"account_common_611","Changes in inventories of raw materials","Variación de existencias de materias primas","611","expense","False"
+"account_common_612","Changes in inventories of other supplies","Variación de existencias de otros aprovisionamientos","612","expense","False"
+"account_common_620","Research and development expenses for the period","Gastos en investigación y desarrollo del ejercicio","620","expense","False"
+"account_common_621","Leases and royalties","Arrendamientos y cánones","621","expense","False"
+"account_common_622","Repairs and maintenance","Reparaciones y conservación","622","expense","False"
+"account_common_623","Independent professional services","Servicios de profesionales independientes","623","expense","False"
+"account_common_624","Transports","Transportes","624","expense","False"
+"account_common_625","Insurance premiums","Primas de seguros","625","expense","False"
+"account_common_626","Banking and similar services","Servicios bancarios y similares","626","expense","False"
+"account_common_627","Advertising, publicity and public relations","Publicidad, propaganda y relaciones públicas","627","expense","False"
+"account_common_628","Utilities","Suministros","628","expense","False"
+"account_common_629","Other services","Otros servicios","629","expense","False"
+"account_common_6300","Current tax","Impuesto corriente","6300","expense","False"
+"account_common_6301","Deferred tax","Impuesto diferido","6301","expense","False"
+"account_common_631","Other taxes","Otros tributos","631","expense","False"
+"account_common_633","Negative adjustments to income tax","Ajustes negativos en la imposición sobre beneficios","633","expense","False"
+"account_common_6341","Negative adjustments to VAT on current assets","Ajustes negativos en IVA de activo corriente","6341","expense","False"
+"account_common_6342","Negative adjustments to VAT on investments","Ajustes negativos en IVA de inversiones","6342","expense","False"
+"account_common_636","Tax refunds","Devolución de impuestos","636","expense","False"
+"account_common_638","Positive adjustment to income tax","Ajustes positivos en la imposición sobre beneficios","638","expense","False"
+"account_common_6391","Positive adjustments to VAT on current assets","Ajustes positivos en IVA de activo corriente","6391","expense","False"
+"account_common_6392","Positive adjustments to VAT on investments","Ajustes positivos en IVA de inversiones","6392","expense","False"
+"account_common_640","Salaries and wages","Sueldos y salarios","640","expense","False"
+"account_common_641","Termination benefits","Indemnizaciones","641","expense","False"
+"account_common_642","Social security payable by the company","Seguridad Social a cargo de la empresa","642","expense","False"
+"account_common_649","Employee benefits expense","Otros gastos sociales","649","expense","False"
+"account_common_660","Finance expense arising from provision adjustments","Gastos financieros por actualización de provisiones","660","expense","False"
+"account_common_6610","Interest on non-current bonds and obligations, group companies","Intereses de obligaciones y bonos, empresas del grupo","6610","expense","False"
+"account_common_6611","Interest on non-current bonds and obligations, associates","Intereses de obligaciones y bonos, empresas asociadas","6611","expense","False"
+"account_common_6612","Interest on non-current bonds and obligations, other related parties","Intereses de obligaciones y bonos, otras partes vinculadas","6612","expense","False"
+"account_common_6613","Interest on non-current bonds and obligations, other companies","Intereses de obligaciones y bonos, otras empresas","6613","expense","False"
+"account_common_6615","Interest on current bonds and obligations, group companies","Intereses de obligaciones y bonos a corto plazo, empresas del grupo","6615","expense","False"
+"account_common_6616","Interest on current bonds and obligations, associates","Intereses de obligaciones y bonos a corto plazo, empresas asociadas","6616","expense","False"
+"account_common_6617","Interest on current bonds and obligations, other related parties","Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas","6617","expense","False"
+"account_common_6618","Interest on current bonds and obligations, other companies","Intereses de obligaciones y bonos a corto plazo, otras empresas","6618","expense","False"
+"account_common_6620","Interest on payables, group companies","Intereses de deudas, empresas del grupo","6620","expense","False"
+"account_common_6621","Interest on payables, associates","Intereses de deudas, empresas asociadas","6621","expense","False"
+"account_common_6622","Interest on payables, other related parties","Intereses de deudas, otras partes vinculadas","6622","expense","False"
+"account_common_6623","Interest on debt with financial institutions","Intereses de deudas con entidades de crédito","6623","expense","False"
+"account_common_6624","Interest on payables, other companies","Intereses de deudas, otras empresas","6624","expense","False"
+"account_common_6640","Dividends on liability-classified instruments, group companies","Dividendos de pasivos, empresas del grupo","6640","expense","False"
+"account_common_6641","Dividends on liability-classified instruments, associates","Dividendos de pasivos, empresas asociadas","6641","expense","False"
+"account_common_6642","Dividends on liability-classified instruments, other related parties","Dividendos de pasivos, otras partes vinculadas","6642","expense","False"
+"account_common_6643","Dividends on liability-classified instruments, other companies","Dividendos de pasivos, otras empresas","6643","expense","False"
+"account_common_6650","Interest on bills discounted by group financial institutions","Intereses por descuento de efectos en entidades de crédito del grupo","6650","expense","False"
+"account_common_6651","Interest on bills discounted by associate financial institutions","Intereses por descuento de efectos en entidades de crédito asociadas","6651","expense","False"
+"account_common_6652","Interest on bills discounted by other related financial institutions","Intereses por descuento de efectos en entidades de crédito vinculadas","6652","expense","False"
+"account_common_6653","Interest on bills discounted by other financial institutions","Intereses por descuento de efectos en otras entidades de crédito","6653","expense","False"
+"account_common_6654","Interest on factoring transactions with group financial institutions","Intereses por operaciones de ""factoring"" con entidades de crédito del grupo","6654","expense","False"
+"account_common_6655","Interest on factoring transactions with associate financial institutions","Intereses por operaciones de ""factoring"" con entidades de crédito asociadas","6655","expense","False"
+"account_common_6656","Interest on factoring transactions with other related financial institutions","Intereses por operaciones de ""factoring"" con entidades de crédito vinculadas","6656","expense","False"
+"account_common_6657","Interest on factoring transactions with other financial institutions","Intereses por operaciones de ""factoring"" con otras entidades de crédito","6657","expense","False"
+"account_common_6660","Losses on non-current debt securities, group companies","Pérdidas en valores representativos de deuda, empresas del grupo","6660","expense","False"
+"account_common_6661","Losses on non-current debt securities, associates","Pérdidas en valores representativos de deuda, empresas asociadas","6661","expense","False"
+"account_common_6662","Losses on non-current debt securities, other related parties","Pérdidas en valores representativos de deuda, otras partes vinculadas","6662","expense","False"
+"account_common_6663","Losses on non-current investments and debt securities, other companies","Pérdidas en valores representativos de deuda, otras empresas","6663","expense","False"
+"account_common_6665","Losses on current investments and debt securities, group companies","Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo","6665","expense","False"
+"account_common_6666","Losses on current investments and debt securities, associates","Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas","6666","expense","False"
+"account_common_6667","Losses on current debt securities, other related parties","Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas","6667","expense","False"
+"account_common_6668","Losses on current debt securities, other companies","Pérdidas en valores representativos de deuda a corto plazo, otras empresas","6668","expense","False"
+"account_common_6670","Losses on non-current non-trade receivables, group companies","Pérdidas de créditos, empresas del grupo","6670","expense","False"
+"account_common_6671","Losses on non-current non-trade receivables, associates","Pérdidas de créditos, empresas asociadas","6671","expense","False"
+"account_common_6672","Losses on non-current non-trade receivables, other related parties","Pérdidas de créditos, otras partes vinculadas","6672","expense","False"
+"account_common_6673","Losses on non-current non-trade receivables, other companies","Pérdidas de créditos, otras empresas","6673","expense","False"
+"account_common_6675","Losses on current non-trade receivables, group companies","Pérdidas de créditos a corto plazo, empresas del grupo","6675","expense","False"
+"account_common_6676","Losses on current non-trade receivables, associates","Pérdidas de créditos a corto plazo, empresas asociadas","6676","expense","False"
+"account_common_6677","Losses on current non-trade receivables, other related parties","Pérdidas de créditos a corto plazo, otras partes vinculadas","6677","expense","False"
+"account_common_6678","Losses on current non-trade receivables, other companies","Pérdidas de créditos a corto plazo, otras empresas","6678","expense","False"
+"account_common_668","Exchange losses","Diferencias negativas de cambio","668","expense","False"
+"account_common_669","Other finance expenses","Otros gastos financieros","669","expense","False"
+"account_common_670","Losses on intangible assets","Pérdidas procedentes del inmovilizado intangible","670","expense","False"
+"account_common_672","Losses on investment property","Pérdidas procedentes de las inversiones inmobiliarias","672","expense","False"
+"account_common_6733","Losses on non-current investments, group companies","Pérdidas procedentes de participaciones en, empresas del grupo","6733","expense","False"
+"account_common_6734","Losses on non-current investments, associates","Pérdidas procedentes de participaciones, empresas asociadas","6734","expense","False"
+"account_common_6735","Losses on non-current investments, other related parties","Pérdidas procedentes de participaciones, otras partes vinculadas","6735","expense","False"
+"account_common_675","Losses on transactions with own bonds","Pérdidas por operaciones con obligaciones propias","675","expense","False"
+"account_common_678","Exceptional expenses","Gastos excepcionales","678","expense","False"
+"account_common_680","Amortisation of intangible assets","Amortización del inmovilizado intangible","680","expense","False"
+"account_common_681","Depreciation of property, plant and equipment","Amortización del inmovilizado material","681","expense","False"
+"account_common_682","Depreciation of investment property","Amortización de las inversiones inmobiliarias","682","expense","False"
+"account_common_690","Impairment losses on intangible assets","Pérdidas por deterioro del inmovilizado intangible","690","expense","False"
+"account_common_692","Impairment losses on investment property","Pérdidas por deterioro de las inversiones inmobiliarias","692","expense","False"
+"account_common_6930","Impairment losses on finished goods and work in progress","Pérdidas por deterioro de productos terminados y en curso de fabricación","6930","expense","False"
+"account_common_6931","Impairment losses on merchandise","Pérdidas por deterioro de mercaderías","6931","expense","False"
+"account_common_6932","Impairment losses on raw materials","Pérdidas por deterioro de materias primas","6932","expense","False"
+"account_common_6933","Impairment losses on other supplies","Pérdidas por deterioro de otros aprovisionamientos","6933","expense","False"
+"account_common_6954","Provisions for onerous contracts","Dotación a la provisión por contratos onerosos","6954","expense","False"
+"account_common_6959","Provisions for other trade operations","Dotación a la provisión para otras operaciones comerciales","6959","expense","False"
+"account_common_6960","Impairment losses on non-current investments, group companies","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo","6960","expense","False"
+"account_common_6961","Impairment losses on non-current investments, associates","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas","6961","expense","False"
+"account_common_6962","Impairment losses on non-current investments, other related parties","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas","6962","expense","False"
+"account_common_6963","Impairment losses on non-current investments, other companies","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas","6963","expense","False"
+"account_common_6965","Impairment losses on non-current debt securities, group companies","Pérdidas por deterioro en valores representativos de deuda, empresas del grupo","6965","expense","False"
+"account_common_6966","Impairment losses on non-current debt securities, associates","Pérdidas por deterioro en valores representativos de deuda, empresas asociadas","6966","expense","False"
+"account_common_6967","Impairment losses on non-current debt securities, other related parties","Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas","6967","expense","False"
+"account_common_6968","Impairment losses on non-current debt securities, other companies","Pérdidas por deterioro en valores representativos de deuda, otras empresas","6968","expense","False"
+"account_common_6970","Impairment losses on non-current loans, group companies","Pérdidas por deterioro de créditos, empresas del grupo","6970","expense","False"
+"account_common_6971","Impairment losses on non-current loans, associates","Pérdidas por deterioro de créditos, empresas asociadas","6971","expense","False"
+"account_common_6972","Impairment losses on non-current loans, other related parties","Pérdidas por deterioro de créditos, otras partes vinculadas","6972","expense","False"
+"account_common_6973","Impairment losses on non-current loans, other companies","Pérdidas por deterioro de créditos, otras empresas","6973","expense","False"
+"account_common_6980","Impairment losses on current investments, group companies","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","6980","expense","False"
+"account_common_6981","Impairment losses on current investments, associates","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","6981","expense","False"
+"account_common_6985","Impairment losses on current debt securities, group companies","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo","6985","expense","False"
+"account_common_6986","Impairment losses on current debt securities, associates","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas","6986","expense","False"
+"account_common_6987","Impairment losses on current debt securities, other related parties","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas","6987","expense","False"
+"account_common_6988","Impairment losses on current debt securities, other companies","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas","6988","expense","False"
+"account_common_6990","Impairment losses on current loans, group companies","Pérdidas por deterioro de créditos a corto plazo, empresas del grupo","6990","expense","False"
+"account_common_6991","Impairment losses on current loans, associates","Pérdidas por deterioro de créditos a corto plazo, empresas asociadas","6991","expense","False"
+"account_common_6992","Impairment losses on current loans, other related parties","Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas","6992","expense","False"
+"account_common_6993","Impairment losses on current loans, other companies","Pérdidas por deterioro de créditos a corto plazo, otras empresas","6993","expense","False"
+"account_common_7000","Merchandise sold Spain","Ventas de mercaderías en España","7000","income","False"
+"account_common_7001","Merchandise sold Intra-community","Ventas de mercaderías Intracomunitarias","7001","income","False"
+"account_common_7002","Merchandise sold Export","Ventas de mercaderías Exportación","7002","income","False"
+"account_common_7010","Finished goods sold Spain","Ventas de productos terminados en España","7010","income","False"
+"account_common_7011","Finished goods sold Intra-community","Ventas de productos terminados Intracomunitarias","7011","income","False"
+"account_common_7012","Finished goods sold Export","Ventas de productos terminados Exportación","7012","income","False"
+"account_common_7020","Semi-finished goods sold Spain","Ventas de productos semiterminados en España","7020","income","False"
+"account_common_7021","Semi-finished goods sold Intra-community","Ventas de productos semiterminados Intracomunitarias","7021","income","False"
+"account_common_7022","Semi-finished goods sold Export","Ventas de productos semiterminados Exportación","7022","income","False"
+"account_common_7030","By-products and wastes sold Spain","Ventas de subproductos y residuos en España","7030","income","False"
+"account_common_7031","By-products and wastes sold Intra-community","Ventas de subproductos y residuos Intracomunitarias","7031","income","False"
+"account_common_7032","By-products and wastes sold Export","Ventas de subproductos y residuos Exportación","7032","income","False"
+"account_common_7040","Containers and packaging sold Spain","Ventas de envases y embalajes en España","7040","income","False"
+"account_common_7041","Containers and packaging sold Intra-community","Ventas de envases y embalajes Intracomunitarias","7041","income","False"
+"account_common_7042","Containers and packaging sold Export","Ventas de envases y embalajes Exportación","7042","income","False"
+"account_common_7050","Services rendered Spain","Prestaciones de servicios en España","7050","income","False"
+"account_common_7051","Services rendered Intra-community","Prestaciones de servicios Intracomunitarias","7051","income","False"
+"account_common_7052","Services rendered Export","Prestaciones de servicios fuera de la UE","7052","income","False"
+"account_common_7060","Prompt payment discounts on merchandise sold","Descuentos sobre ventas por pronto pago de mercaderías","7060","income","False"
+"account_common_7061","Prompt payment discounts on finished goods sold","Descuentos sobre ventas por pronto pago de productos terminados","7061","income","False"
+"account_common_7062","Prompt payment discounts on semi-finished goods sold","Descuentos sobre ventas por pronto pago de productos semiterminados","7062","income","False"
+"account_common_7063","Prompt payment discounts on by-products and waste sold","Descuentos sobre ventas por pronto pago de subproductos y residuos","7063","income","False"
+"account_common_7080","Returns of merchandise sold","Devoluciones de ventas de mercaderías","7080","income","False"
+"account_common_7081","Returns of finished goods sold","Devoluciones de ventas de productos terminados","7081","income","False"
+"account_common_7082","Returns of semi-finished goods sold","Devoluciones de ventas de productos semiterminados","7082","income","False"
+"account_common_7083","Returns of by-products and waste sold","Devoluciones de ventas de subproductos y residuos","7083","income","False"
+"account_common_7084","Returns of containers and packaging sold","Devoluciones de ventas de envases y embalajes","7084","income","False"
+"account_common_7090","""Rappels"" of merchandise sales","""Rappels"" sobre ventas de mercaderías","7090","income","False"
+"account_common_7091","""Rappels"" of finished goods sales","""Rappels"" sobre ventas de productos terminados","7091","income","False"
+"account_common_7092","""Rappels"" of semi-finished goods sales","""Rappels"" sobre ventas de productos semiterminados","7092","income","False"
+"account_common_7093","""Rappels"" of by-products and waste sales","""Rappels"" sobre ventas de subproductos y residuos","7093","income","False"
+"account_common_7094","""Rappels"" of containers and packaging sales","""Rappels"" sobre ventas de envases y embalajes","7094","income","False"
+"account_common_710","Changes in inventories of work in progress","Variación de existencias de productos en curso","710","income","False"
+"account_common_711","Changes in inventories of semi-finished goods","Variación de existencias de productos semiterminados","711","income","False"
+"account_common_712","Changes in inventories of finished goods","Variación de existencias de productos terminados","712","income","False"
+"account_common_713","Changes in inventories of by-products, waste and recovered materials","Variación de existencias de subproductos, residuos y materiales recuperados","713","income","False"
+"account_common_730","Work carried out by the company for intangible assets","Trabajos realizados para el inmovilizado intangible","730","income","False"
+"account_common_731","Work carried out by the company for property, plant and equipment","Trabajos realizados para el inmovilizado material","731","income","False"
+"account_common_732","Work carried out by the company for investment property","Trabajos realizados en inversiones inmobiliarias","732","income","False"
+"account_common_733","Work carried out by the company for property, plant and equipment in progress","Trabajos realizados para el inmovilizado material en curso","733","income","False"
+"account_common_740","Operating grants, donations and bequests","Subvenciones, donaciones y legados a la explotación","740","income","False"
+"account_common_746","Capital grants, donations and bequests taken to income of a non-financial nature","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio de carácter no financiero","746","income","False"
+"account_common_7461","Capital grants, donations and bequests taken to income of a financial nature","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio de carácter financiero","7461","income","False"
+"account_common_747","Other grants, donations and bequests taken to income","Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio","747","income","False"
+"account_common_7510","Losses transferred (trustee)","Pérdida transferido (gestor)","7510","income","False"
+"account_common_7511","Attributable profit (non-trustee venturer or associate)","Beneficio atribuido (partícipe o asociado no gestor)","7511","income","False"
+"account_common_752","Income from lease agreements","Ingresos por arrendamientos","752","income","False"
+"account_common_753","Income from transfer of industrial property rights","Ingresos de propiedad industrial cedida en explotación","753","income","False"
+"account_common_754","Commission income","Ingresos por comisiones","754","income","False"
+"account_common_755","Income from services to personnel","Ingresos por servicios al personal","755","income","False"
+"account_common_759","Income from other services","Ingresos por servicios diversos","759","income","False"
+"account_common_7600","Dividends, group companies","Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo","7600","income","False"
+"account_common_7601","Dividends, associates","Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas","7601","income","False"
+"account_common_7602","Dividends, other related parties","Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas","7602","income","False"
+"account_common_7603","Dividends, other companies","Ingresos de participaciones en instrumentos de patrimonio, otras empresas","7603","income","False"
+"account_common_7610","Income from debt securities, group companies","Ingresos de valores representativos de deuda, empresas del grupo","7610","income","False"
+"account_common_7611","Income from debt securities, associates","Ingresos de valores representativos de deuda, empresas asociadas","7611","income","False"
+"account_common_7612","Income from debt securities, other related parties","Ingresos de valores representativos de deuda, otras partes vinculadas","7612","income","False"
+"account_common_7613","Income from debt securities, other companies","Ingresos de valores representativos de deuda, otras empresas","7613","income","False"
+"account_common_76200","Income from non-current loans, group companies","Ingresos de créditos a largo plazo, empresas del grupo","76200","income","False"
+"account_common_76201","Income from non-current loans, associates","Ingresos de créditos a largo plazo, empresas asociadas","76201","income","False"
+"account_common_76202","Income from non-current loans, other related parties","Ingresos de créditos a largo plazo, otras partes vinculadas","76202","income","False"
+"account_common_76203","Income from non-current loans, other companies","Ingresos de créditos a largo plazo, otras empresas","76203","income","False"
+"account_common_76210","Income from current loans, group companies","Ingresos de créditos a corto plazo, empresas del grupo","76210","income","False"
+"account_common_76211","Income from current loans, associates","Ingresos de créditos a corto plazo, empresas asociadas","76211","income","False"
+"account_common_76212","Income from current loans, other related parties","Ingresos de créditos a corto plazo, otras partes vinculadas","76212","income","False"
+"account_common_76213","Income from current loans, other companies","Ingresos de créditos a corto plazo, otras empresas","76213","income","False"
+"account_common_7660","Gains on non-current debt securities, group companies","Beneficios en valores representativos de deuda a largo plazo, empresas del grupo","7660","income","False"
+"account_common_7661","Gains on non-current debt securities, associates","Beneficios en valores representativos de deuda a largo plazo, empresas asociadas","7661","income","False"
+"account_common_7662","Gains on non-current debt securities, other related parties","Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas","7662","income","False"
+"account_common_7663","Gains on non-current investments and debt securities, other companies","Beneficios en valores representativos de deuda a largo plazo, otras empresas","7663","income","False"
+"account_common_7665","Gains on current investments and debt securities, group companies","Beneficios en valores representativos de deuda a corto plazo, empresas del grupo","7665","income","False"
+"account_common_7666","Gains on current investments and debt securities, associates","Beneficios en valores representativos de deuda a corto plazo, empresas asociadas","7666","income","False"
+"account_common_7667","Gains on current debt securities, other related parties","Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas","7667","income","False"
+"account_common_7668","Gains on current debt securities, other companies","Beneficios en valores representativos de deuda a corto plazo, otras empresas","7668","income","False"
+"account_common_768","Exchange gains","Diferencias positivas de cambio","768","income_other","False"
+"account_common_769","Other financial income","Otros ingresos financieros","769","income","False"
+"account_common_770","Gains on intangible assets","Beneficios procedentes del inmovilizado intangible","770","income","False"
+"account_common_771","Gains on property, plant and equipment","Beneficios procedentes del inmovilizado material","771","income","False"
+"account_common_772","Gains on investment property","Beneficios procedentes de las inversiones inmobiliarias","772","income","False"
+"account_common_7733","Gains on non-current investments, group companies","Beneficios procedentes de participaciones a largo plazo, empresas del grupo","7733","income","False"
+"account_common_7734","Gains on non-current investments, associates","Beneficios procedentes de participaciones a largo plazo, empresas asociadas","7734","income","False"
+"account_common_7735","Gains on non-current investments, other related parties","Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas","7735","income","False"
+"account_common_775","Gains on transaction with own bonds","Beneficos por operaciones con obligaciones propias","775","income","False"
+"account_common_778","Exceptional income","Ingresos excepcionales","778","income","False"
+"account_common_790","Reversal of impairment of intangible assets","Reversión del deterioro del inmovilizado intangible","790","income","False"
+"account_common_792","Reversal of impairment of investment property","Reversión del deterioro de las inversiones inmobiliarias","792","income","False"
+"account_common_7930","Reversal of impairment of finished goods and work in progress","Reversión del deterioro de productos terminados y en curso de fabricación","7930","income","False"
+"account_common_7931","Reversal of impairment of merchandise","Reversión del deterioro de mercaderías","7931","income","False"
+"account_common_7932","Reversal of impairment of raw materials","Reversión del deterioro de materias primas","7932","income","False"
+"account_common_7933","Reversal of impairment of other supplies","Reversión del deterioro de otros aprovisionamientos","7933","income","False"
+"account_common_7951","Surplus provisions for taxes","Exceso de provisión para impuestos","7951","income","False"
+"account_common_7952","Surplus provisions for other liabilities","Exceso de provisión para otras responsabilidades","7952","income","False"
+"account_common_79544","Surplus provisions for onerous contracts","Exceso de provisión por contratos onerosos","79544","income","False"
+"account_common_79549","Surplus provisions for other trade operations","Exceso de provisión para otras operaciones comerciales","79549","income","False"
+"account_common_7955","Surplus provisions for environmental actions","Exceso de provisión para actuaciones medioambientales","7955","income","False"
+"account_common_7960","Reversal of impairment of non-current investments, group companies","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo","7960","income","False"
+"account_common_7961","Reversal of impairment of non-current investments, associates","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas","7961","income","False"
+"account_common_7965","Reversal of impairment of non-current debt securities, group companies","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo","7965","income","False"
+"account_common_7966","Reversal of impairment of non-current debt securities, associates","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas","7966","income","False"
+"account_common_7967","Reversal of impairment of non-current debt securities, other related parties","Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas","7967","income","False"
+"account_common_7968","Reversal of impairment of non-current debt securities, other companies","Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas","7968","income","False"
+"account_common_7970","Reversal of impairment of non-current loans, group companies","Reversión del deterioro de créditos a largo plazo, empresas del grupo","7970","income","False"
+"account_common_7971","Reversal of impairment of non-current loans, associates","Reversión del deterioro de créditos a largo plazo, empresas asociadas","7971","income","False"
+"account_common_7972","Reversal of impairment of non-current loans, other related parties","Reversión del deterioro de créditos a largo plazo, otras partes vinculadas","7972","income","False"
+"account_common_7973","Reversal of impairment of non-current loans, other companies","Reversión del deterioro de créditos a largo plazo, otras empresas","7973","income","False"
+"account_common_7980","Reversal of impairment of current investments, group companies","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","7980","income","False"
+"account_common_7981","Reversal of impairment of current investments, associates","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","7981","income","False"
+"account_common_7985","Reversal of impairment of current debt securities, group companies","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo","7985","income","False"
+"account_common_7986","Reversal of impairment of current debt securities, associates","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas","7986","income","False"
+"account_common_7987","Reversal of impairment of current debt securities, other related parties","Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas","7987","income","False"
+"account_common_7988","Reversal of impairment of current debt securities, other companies","Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas","7988","income","False"
+"account_common_7990","Reversal of impairment of current loans, group companies","Reversión del deterioro de créditos a corto plazo, empresas del grupo","7990","income","False"
+"account_common_7991","Reversal of impairment of current loans, associates","Reversión del deterioro de créditos a corto plazo, empresas asociadas","7991","income","False"
+"account_common_7992","Reversal of impairment of current loans, other related parties","Reversión del deterioro de créditos a corto plazo, otras partes vinculadas","7992","income","False"
+"account_common_7993","Reversal of impairment of current loans, other companies","Reversión del deterioro de créditos a corto plazo, otras empresas","7993","income","False"
diff --git a/addons/l10n_es/data/template/account.account-es_full.csv b/addons/l10n_es/data/template/account.account-es_full.csv
index bfbe05efdb5..cb30a0fb68e 100644
--- a/addons/l10n_es/data/template/account.account-es_full.csv
+++ b/addons/l10n_es/data/template/account.account-es_full.csv
@@ -1,137 +1,137 @@
-"id","name","code","account_type","reconcile"
-"account_full_100","Capital social","100","liability_non_current","False"
-"account_full_1030","Socios por desembolsos no exigidos, capital social","1030","liability_non_current","False"
-"account_full_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","liability_non_current","False"
-"account_full_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","liability_non_current","False"
-"account_full_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","liability_non_current","False"
-"account_full_1110","Patrimonio neto por emision de instrumentos financieros compuestos","1110","equity","False"
-"account_full_1111","Resto de instrumentos de patrimonio neto","111100","equity","False"
-"account_full_1143","Reserva por fondo de comercio","1143","equity","False"
-"account_full_115","Reservas por pérdidas y ganancias actuariales y otros ajustes","115","equity","False"
-"account_full_120","Remanente","120","liability_non_current","False"
-"account_full_121","Resultados negativos de ejercicios anteriores","121","liability_non_current","False"
-"account_full_129","Resultado del ejercicio","129","equity_unaffected","False"
-"account_full_130","Subvenciones oficiales de capital","130","liability_non_current","False"
-"account_full_132","Otras subvenciones, donaciones y legados","132","liability_non_current","False"
-"account_full_133","Ajustes por valoración en activos financieros disponibles para la venta","133","equity","False"
-"account_full_1340","Cobertura de flujos de efectivo","1340","equity","False"
-"account_full_1341","Cobertura de una inversión neta en un negocio en el extranjero","1341","equity","False"
-"account_full_135","Diferencias de conversión","135","equity","False"
-"account_full_136","Ajustes por valoración de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta","136","equity","False"
-"account_full_140","Provisión por retribuciones del personal","140","liability_non_current","True"
-"account_full_146","Provisión para reestructuraciones","146","liability_non_current","True"
-"account_full_147","Provisión por transacciones con pagos basados en instrumentos de patrimonio","147","liability_non_current","True"
-"account_full_1765","Pasivos por derivados financieros, carter de negociación","1765","liability_non_current","True"
-"account_full_1768","Pasivos por derivados financieros, instrumentos de cobertura","1768","liability_non_current","True"
-"account_full_178","Obligaciones y bonos convertibles","178","liability_non_current","False"
-"account_full_189","Garantías financieras","189","liability_non_current","False"
-"account_full_204","Fondo de comercio","204","asset_fixed","False"
-"account_full_2403","Participaciones en empresas del grupo","2403","asset_fixed","False"
-"account_full_2404","Participaciones en empresas asociadas","2404","asset_fixed","False"
-"account_full_2405","Participaciones en otras partes vinculadas","2405","asset_fixed","False"
-"account_full_2493","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","asset_fixed","False"
-"account_full_2494","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","asset_fixed","False"
-"account_full_2495","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","asset_fixed","False"
-"account_full_2550","Activos por derivados financieros, cartera de negociación","2550","asset_fixed","False"
-"account_full_2553","Activos por derivados financieros, instrumentos de cobertura","2553","asset_fixed","False"
-"account_full_257","Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal","257","asset_fixed","False"
-"account_full_466","Remuneraciones mediante sistemas de aportación definida pendientes de pago","466","liability_payable","True"
-"account_full_490","Deterioro de valor de créditos por operaciones comerciales","490","liability_current","False"
-"account_full_501","Obligaciones y bonos convertibles a corto plazo","501","liability_current","False"
-"account_full_5091","Obligaciones y bonos convertibles amortizados","5091","liability_current","True"
-"account_full_5296","Provisión a corto plazo para reestructuraciones de patrimonio","5296","liability_current","True"
-"account_full_5297","Provisión a corto plazo por transacciones con pagos basados en instrumentos","5297","liability_current","True"
-"account_full_551","Cuenta corriente con socios y administradores","551","asset_current","False"
-"account_full_5530","Socios de sociedad disuelta","5530","liability_current","False"
-"account_full_5531","Socios, cuenta de fusión","5531","asset_current","False"
-"account_full_5532","Socios de sociedad escindida","5532","liability_current","False"
-"account_full_5533","Socios, cuenta de escisión","5533","asset_current","False"
-"account_full_5593","Activos por derivados financieros a corto plazo, instrumentos de cobertura","5593","asset_current","False"
-"account_full_5598","Pasivos por derivados financieros a corto plazo, instrumentos de cobertura","5598","liability_current","False"
-"account_full_569","Garantías financieras a corto plazo","569","liability_current","False"
-"account_full_580","Inmovilizado","580","asset_current","False"
-"account_full_581","Inversiones con personas y entidades vinculadas","581","asset_current","False"
-"account_full_582","Inversiones financieras","582","asset_current","False"
-"account_full_583","Existencias, deudores comerciales y otras cuentas a cobrar","583","asset_current","False"
-"account_full_584","Otros activos","584","asset_current","False"
-"account_full_585","Provisiones","585","liability_current","False"
-"account_full_586","Deudas con características especiales","586","liability_current","False"
-"account_full_587","Deudas con personas y entidades vinculadas","587","liability_current","False"
-"account_full_588","Acreedores comerciales y otras cuentas a pagar","588","liability_current","False"
-"account_full_589","Otros pasivos","589","liability_current","False"
-"account_full_5990","Deterioro de valor de inmovilizado no corriente mantenido para la venta","5990","asset_current","False"
-"account_full_5991","Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta","5991","asset_current","False"
-"account_full_5992","Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta","5992","asset_current","False"
-"account_full_5993","Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta","5993","asset_current","False"
-"account_full_5994","Deterioro de valor de otros activos mantenidos para la venta","5994","asset_current","False"
-"account_full_643","Retribuciones mediante sistemas de aportación definida","643","expense","False"
-"account_full_6440","Contribuciones anuales","6440","expense","False"
-"account_full_6442","Otros costes","6442","expense","False"
-"account_full_6450","Retribuciones al personal liquidados con instrumentos de patrimonio","6450","expense","False"
-"account_full_6457","Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio","6457","expense","False"
-"account_full_650","Pérdidas de créditos comerciales incobrables","650","expense","False"
-"account_full_6510","Beneficio transferido (gestor)","6510","expense","False"
-"account_full_6511","Pérdida soportada (partícipe o asociado no gestor)","6511","expense","False"
-"account_full_659","Otras pérdidas en gestión corriente","659","expense","False"
-"account_full_6630","Pérdidas de cartera de negociación","6630","expense","False"
-"account_full_6631","Pérdidas de designados por la empresa","6631","expense","False"
-"account_full_6632","Pérdidas de disponibles para la venta","6632","expense","False"
-"account_full_6633","Pérdidas de instrumentos de cobertura","6633","expense","False"
-"account_full_671","Pérdidas procedentes del inmovilizado material","671","expense","False"
-"account_full_691","Pérdidas por deterioro del inmovilizado material","691","expense","False"
-"account_full_694","Pérdidas por deterioro de créditos por operaciones comerciales","694","expense","False"
-"account_full_7630","Beneficios de cartera de negociación","7630","income","False"
-"account_full_7631","Beneficios de designados por la empresa","7631","income","False"
-"account_full_7632","Beneficios de disponibles para la venta","7632","income","False"
-"account_full_7633","Beneficios de instrumentos de cobertura","7633","income","False"
-"account_full_767","Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo","767","income","False"
-"account_full_774","Diferencia negativa en combinaciones de negocios","774","income","False"
-"account_full_791","Reversión del deterioro del inmovilizado material","791","income","False"
-"account_full_794","Reversión del deterioro de créditos por operaciones comerciales","794","income","False"
-"account_full_7950","Exceso de provisión por retribuciones al personal","7950","income","False"
-"account_full_7956","Exceso de provisión para reestructuraciones","7956","income","False"
-"account_full_7957","Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio","7957","income","False"
-"account_full_800","Pérdidas en activos financieros disponibles para la venta","800","expense","False"
-"account_full_802","Transferencia de beneficios en activos financieros disponibles para la venta","802","expense","False"
-"account_full_810","Pérdidas por coberturas de flujos de efectivo","810","expense","False"
-"account_full_811","Pérdidas por coberturas de inversiones netas en un negocio en el extranjero","811","expense","False"
-"account_full_812","Transferencia de beneficios por coberturas de flujos de efectivo","812","expense","False"
-"account_full_813","Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero","813","expense","False"
-"account_full_820","Diferencias de conversión negativas","820","expense","False"
-"account_full_821","Transferencia de diferencias de conversión positivas","821","expense","False"
-"account_full_8300","Impuesto corriente","8300","expense","False"
-"account_full_8301","Impuesto diferido","8301","expense","False"
-"account_full_833","Ajustes negativos en la imposición sobre beneficios","833","expense","False"
-"account_full_834","Ingresos fiscales por diferencias permanentes","834","expense","False"
-"account_full_835","Ingresos fiscales por deducciones y bonificaciones","835","expense","False"
-"account_full_836","Transferencia de diferencias permanentes","836","expense","False"
-"account_full_837","Transferencia de deducciones y bonificaciones","837","expense","False"
-"account_full_838","Ajustes positivos en la imposición sobre beneficios","838","expense","False"
-"account_full_840","Transferencia de subvenciones oficiales de capital","840","expense","False"
-"account_full_841","Transferencia de donaciones y legados de capital","841","expense","False"
-"account_full_842","Transferencia de otras subvenciones, donaciones y legados","842","expense","False"
-"account_full_850","Pérdidas actuariales","850","expense","False"
-"account_full_851","Ajustes negativos en activos por retribuciones a largo plazo de prestación definida","851","expense","False"
-"account_full_860","Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","860","expense","False"
-"account_full_862","Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","862","expense","False"
-"account_full_891","Deterioro de participaciones en el patrimonio, empresas del grupo","891","expense_depreciation","False"
-"account_full_892","Deterioro de participaciones en el patrimonio, empresas asociadas","892","expense_depreciation","False"
-"account_full_900","Beneficios en activos financieros disponibles para la venta","900","income","False"
-"account_full_902","Transferencia de pérdidas en activos financieros disponibles para la venta","902","income","False"
-"account_full_910","Beneficios por coberturas de flujos de efectivo","910","income","False"
-"account_full_911","Beneficios por coberturas de inversiones netas en un negocio en el extranjero","911","income","False"
-"account_full_912","Transferencia de pérdidas por coberturas de flujos de efectivo","912","income","False"
-"account_full_913","Transferencia de pérdidas por coberturas de inversiones netas en un negocio en el extranjero","913","income","False"
-"account_full_920","Diferencias de conversión positivas","920","income","False"
-"account_full_921","Transferencia de diferencias de conversión negativas","921","income","False"
-"account_full_940","Ingresos de subvenciones oficiales de capital","940","income","False"
-"account_full_941","Ingresos de donaciones y legados de capital","941","income","False"
-"account_full_942","Ingresos de otras subvenciones, donaciones y legados","942","income","False"
-"account_full_950","Ganancias actuariales","950","income","False"
-"account_full_951","Ajustes positivos en activos por retribuciones a largo plazo de prestación definida","951","income","False"
-"account_full_960","Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","960","income","False"
-"account_full_962","Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","962","income","False"
-"account_full_991","Recuperación de ajustes valorativos negativos previos, empresas del grupo","991","income","False"
-"account_full_992","Recuperación de ajustes valorativos negativos previos, empresas asociadas","992","income","False"
-"account_full_993","Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo","993","income","False"
-"account_full_994","Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas","994","income","False"
+"id","name","name@es","code","account_type","reconcile"
+"account_full_100","Share capital","Capital social","100","liability_non_current","False"
+"account_full_1030","Uncalled capital","Socios por desembolsos no exigidos, capital social","1030","liability_non_current","False"
+"account_full_1034","Uncalled capital pending registration","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","liability_non_current","False"
+"account_full_1040","Uncalled non-monetary contributions, capital","Socios por aportaciones no dinerarias pendientes, capital social","1040","liability_non_current","False"
+"account_full_1044","Uncalled non-monetary contributions, capital pending registration","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","liability_non_current","False"
+"account_full_1110","Equity from issue of compound financial instruments","Patrimonio neto por emision de instrumentos financieros compuestos","1110","equity","False"
+"account_full_1111","Other equity instruments","Resto de instrumentos de patrimonio neto","111100","equity","False"
+"account_full_1143","Goodwill reserve","Reserva por fondo de comercio","1143","equity","False"
+"account_full_115","Reserves for actuarial gains and losses and other adjustments","Reservas por pérdidas y ganancias actuariales y otros ajustes","115","equity","False"
+"account_full_120","Retained earnings","Remanente","120","liability_non_current","False"
+"account_full_121","Prior periods' losses","Resultados negativos de ejercicios anteriores","121","liability_non_current","False"
+"account_full_129","Profit/loss for the period","Resultado del ejercicio","129","equity_unaffected","False"
+"account_full_130","Government capital grants","Subvenciones oficiales de capital","130","liability_non_current","False"
+"account_full_132","Other grants, donations and bequests","Otras subvenciones, donaciones y legados","132","liability_non_current","False"
+"account_full_133","Valuation adjustments to available-for-sale financial assets","Ajustes por valoración en activos financieros disponibles para la venta","133","equity","False"
+"account_full_1340","Cash flow hedges","Cobertura de flujos de efectivo","1340","equity","False"
+"account_full_1341","Hedges of a net investment in a foreign operation","Cobertura de una inversión neta en un negocio en el extranjero","1341","equity","False"
+"account_full_135","Translation differences","Diferencias de conversión","135","equity","False"
+"account_full_136","Valuation adjustments to non-current assets and disposal groups held for sale","Ajustes por valoración de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta","136","equity","False"
+"account_full_140","Provisions for long-term employee benefits","Provisión por retribuciones del personal","140","liability_non_current","True"
+"account_full_146","Provisions for restructuring costs","Provisión para reestructuraciones","146","liability_non_current","True"
+"account_full_147","Provisions for share-based payment transactions","Provisión por transacciones con pagos basados en instrumentos de patrimonio","147","liability_non_current","True"
+"account_full_1765","Non-current liabilities arising from derivative financial instruments, trading portfolio","Pasivos por derivados financieros, carter de negociación","1765","liability_non_current","True"
+"account_full_1768","Non-current liabilities arising from derivative financial instruments, hedging instruments","Pasivos por derivados financieros, instrumentos de cobertura","1768","liability_non_current","True"
+"account_full_178","Convertible bonds and obligations","Obligaciones y bonos convertibles","178","liability_non_current","False"
+"account_full_189","Non-current financial guarantees","Garantías financieras","189","liability_non_current","False"
+"account_full_204","Goodwill","Fondo de comercio","204","asset_fixed","False"
+"account_full_2403","Non-current investments in group companies","Participaciones en empresas del grupo","2403","asset_fixed","False"
+"account_full_2404","Non-current investments in associates","Participaciones en empresas asociadas","2404","asset_fixed","False"
+"account_full_2405","Non-current investments in other related parties","Participaciones en otras partes vinculadas","2405","asset_fixed","False"
+"account_full_2493","Non-current uncalled equity holdings in group companies","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","asset_fixed","False"
+"account_full_2494","Non-current uncalled equity holdings in associates","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","asset_fixed","False"
+"account_full_2495","Non-current uncalled equity holdings in other related parties","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","asset_fixed","False"
+"account_full_2550","Non-current assets arising from derivative financial instruments, trading portfolio","Activos por derivados financieros, cartera de negociación","2550","asset_fixed","False"
+"account_full_2553","Non-current assets arising from derivative financial instruments, hedging instruments","Activos por derivados financieros, instrumentos de cobertura","2553","asset_fixed","False"
+"account_full_257","Reimbursement rights of insurance contracts for long-term employee benefits","Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal","257","asset_fixed","False"
+"account_full_466","Employee benefits payable through defined contribution schemes","Remuneraciones mediante sistemas de aportación definida pendientes de pago","466","liability_payable","True"
+"account_full_490","Impairment of trade receivables","Deterioro de valor de créditos por operaciones comerciales","490","liability_current","False"
+"account_full_501","Current convertible bonds and obligations","Obligaciones y bonos convertibles a corto plazo","501","liability_current","False"
+"account_full_5091","Redeemed convertible bonds and obligations","Obligaciones y bonos convertibles amortizados","5091","liability_current","True"
+"account_full_5296","Current provisions for restructuring costs","Provisión a corto plazo para reestructuraciones de patrimonio","5296","liability_current","True"
+"account_full_5297","Current provisions for share-based payment transactions","Provisión a corto plazo por transacciones con pagos basados en instrumentos","5297","liability_current","True"
+"account_full_551","Current account with equity holders and directors","Cuenta corriente con socios y administradores","551","asset_current","False"
+"account_full_5530","Equity holders of the dissolved company","Socios de sociedad disuelta","5530","liability_current","False"
+"account_full_5531","Equity holders, merger account","Socios, cuenta de fusión","5531","asset_current","False"
+"account_full_5532","Equity holders of the spin-off","Socios de sociedad escindida","5532","liability_current","False"
+"account_full_5533","Equity holders, spin-off account","Socios, cuenta de escisión","5533","asset_current","False"
+"account_full_5593","Current assets arising from derivative financial instruments, hedging instruments","Activos por derivados financieros a corto plazo, instrumentos de cobertura","5593","asset_current","False"
+"account_full_5598","Current liabilities arising from derivative financial instruments, hedging instruments","Pasivos por derivados financieros a corto plazo, instrumentos de cobertura","5598","liability_current","False"
+"account_full_569","Current financial guarantees","Garantías financieras a corto plazo","569","liability_current","False"
+"account_full_580","Fixed assets","Inmovilizado","580","asset_current","False"
+"account_full_581","Investments with individuals and related entities","Inversiones con personas y entidades vinculadas","581","asset_current","False"
+"account_full_582","Investments","Inversiones financieras","582","asset_current","False"
+"account_full_583","Inventories and trade and other receivables","Existencias, deudores comerciales y otras cuentas a cobrar","583","asset_current","False"
+"account_full_584","Other assets","Otros activos","584","asset_current","False"
+"account_full_585","Provisions","Provisiones","585","liability_current","False"
+"account_full_586","Payables of a special nature","Deudas con características especiales","586","liability_current","False"
+"account_full_587","Payables to individuals and related entities","Deudas con personas y entidades vinculadas","587","liability_current","False"
+"account_full_588","Trade and other payables","Acreedores comerciales y otras cuentas a pagar","588","liability_current","False"
+"account_full_589","Other liabilities","Otros pasivos","589","liability_current","False"
+"account_full_5990","Impairment of non-current intangible assets and property, plant and equipment held for sale","Deterioro de valor de inmovilizado no corriente mantenido para la venta","5990","asset_current","False"
+"account_full_5991","Impairment of non-current investments with individuals and related entities held for sale","Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta","5991","asset_current","False"
+"account_full_5992","Impairment of non-current investments held for sale","Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta","5992","asset_current","False"
+"account_full_5993","Impairment of inventories and trade and other receivables forming part of a disposal group held for sale","Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta","5993","asset_current","False"
+"account_full_5994","Impairment of other assets held for sale","Deterioro de valor de otros activos mantenidos para la venta","5994","asset_current","False"
+"account_full_643","Long-term employee benefits payable through defined contribution schemes","Retribuciones mediante sistemas de aportación definida","643","expense","False"
+"account_full_6440","Annual contributions","Contribuciones anuales","6440","expense","False"
+"account_full_6442","Other costs","Otros costes","6442","expense","False"
+"account_full_6450","Equity-settled employee benefits","Retribuciones al personal liquidados con instrumentos de patrimonio","6450","expense","False"
+"account_full_6457","Cash-settled share-based employee benefits","Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio","6457","expense","False"
+"account_full_650","Losses on irrecoverable trade receivables","Pérdidas de créditos comerciales incobrables","650","expense","False"
+"account_full_6510","Profit transferred (trustee)","Beneficio transferido (gestor)","6510","expense","False"
+"account_full_6511","Losses incurred (non-trustee venturer or associate)","Pérdida soportada (partícipe o asociado no gestor)","6511","expense","False"
+"account_full_659","Other operating losses","Otras pérdidas en gestión corriente","659","expense","False"
+"account_full_6630","Losses on trading portfolio","Pérdidas de cartera de negociación","6630","expense","False"
+"account_full_6631","Losses on financial instruments designated by the company","Pérdidas de designados por la empresa","6631","expense","False"
+"account_full_6632","Losses on available-for-sale financial instruments","Pérdidas de disponibles para la venta","6632","expense","False"
+"account_full_6633","Losses on hedging instruments","Pérdidas de instrumentos de cobertura","6633","expense","False"
+"account_full_671","Losses on property, plant and equipment","Pérdidas procedentes del inmovilizado material","671","expense","False"
+"account_full_691","Impairment losses on property, plant and equipment","Pérdidas por deterioro del inmovilizado material","691","expense","False"
+"account_full_694","Impairment losses on trade receivables","Pérdidas por deterioro de créditos por operaciones comerciales","694","expense","False"
+"account_full_7630","Gains on trading portfolio","Beneficios de cartera de negociación","7630","income","False"
+"account_full_7631","Gains on financial instruments designated by the company","Beneficios de designados por la empresa","7631","income","False"
+"account_full_7632","Gains on available-for-sale financial instruments","Beneficios de disponibles para la venta","7632","income","False"
+"account_full_7633","Gains on hedging instruments","Beneficios de instrumentos de cobertura","7633","income","False"
+"account_full_767","Income from related assets and reimbursement rights from long-term employee benefits","Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo","767","income","False"
+"account_full_774","Negative goodwill on business combinations","Diferencia negativa en combinaciones de negocios","774","income","False"
+"account_full_791","Reversal of impairment of property, plant and equipment","Reversión del deterioro del inmovilizado material","791","income","False"
+"account_full_794","Reversal of impairment of trade receivables","Reversión del deterioro de créditos por operaciones comerciales","794","income","False"
+"account_full_7950","Surplus provisions for employee benefits","Exceso de provisión por retribuciones al personal","7950","income","False"
+"account_full_7956","Surplus provisions for restructuring costs","Exceso de provisión para reestructuraciones","7956","income","False"
+"account_full_7957","Surplus provisions for share-based payment transactions","Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio","7957","income","False"
+"account_full_800","Losses on available-for-sale financial assets","Pérdidas en activos financieros disponibles para la venta","800","expense","False"
+"account_full_802","Transfer of gains on available-for-sale financial assets","Transferencia de beneficios en activos financieros disponibles para la venta","802","expense","False"
+"account_full_810","Losses on cash flow hedges","Pérdidas por coberturas de flujos de efectivo","810","expense","False"
+"account_full_811","Losses on hedges of a net investment in a foreign operation","Pérdidas por coberturas de inversiones netas en un negocio en el extranjero","811","expense","False"
+"account_full_812","Transfer of gains on cash flow hedges","Transferencia de beneficios por coberturas de flujos de efectivo","812","expense","False"
+"account_full_813","Transfer of gains on hedges of a net investment in a foreign operation","Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero","813","expense","False"
+"account_full_820","Negative translation differences","Diferencias de conversión negativas","820","expense","False"
+"account_full_821","Transfer of positive translation differences","Transferencia de diferencias de conversión positivas","821","expense","False"
+"account_full_8300","Current tax","Impuesto corriente","8300","expense","False"
+"account_full_8301","Deferred tax","Impuesto diferido","8301","expense","False"
+"account_full_833","Negative adjustments to income tax","Ajustes negativos en la imposición sobre beneficios","833","expense","False"
+"account_full_834","Tax income on permanent differences","Ingresos fiscales por diferencias permanentes","834","expense","False"
+"account_full_835","Tax income for tax deductions and credits","Ingresos fiscales por deducciones y bonificaciones","835","expense","False"
+"account_full_836","Transfer of permanent differences","Transferencia de diferencias permanentes","836","expense","False"
+"account_full_837","Transfer of tax deductions and credits","Transferencia de deducciones y bonificaciones","837","expense","False"
+"account_full_838","Positive adjustments to income tax","Ajustes positivos en la imposición sobre beneficios","838","expense","False"
+"account_full_840","Transfer of government capital grants","Transferencia de subvenciones oficiales de capital","840","expense","False"
+"account_full_841","Transfer of capital donations and bequests","Transferencia de donaciones y legados de capital","841","expense","False"
+"account_full_842","Transfer of other grants, donations and bequests","Transferencia de otras subvenciones, donaciones y legados","842","expense","False"
+"account_full_850","Actuarial losses","Pérdidas actuariales","850","expense","False"
+"account_full_851","Negative adjustments to long-term defined benefit assets","Ajustes negativos en activos por retribuciones a largo plazo de prestación definida","851","expense","False"
+"account_full_860","Losses on non-current assets and disposal groups held for sale","Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","860","expense","False"
+"account_full_862","Transfer of gains on non-current assets and disposal groups held for sale","Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","862","expense","False"
+"account_full_891","Impairment of investments, group companies","Deterioro de participaciones en el patrimonio, empresas del grupo","891","expense_depreciation","False"
+"account_full_892","Impairment of investments, associates","Deterioro de participaciones en el patrimonio, empresas asociadas","892","expense_depreciation","False"
+"account_full_900","Gains on available-for-sale financial assets","Beneficios en activos financieros disponibles para la venta","900","income","False"
+"account_full_902","Transfer of losses on available-for-sale financial assets","Transferencia de pérdidas en activos financieros disponibles para la venta","902","income","False"
+"account_full_910","Gains on cash flow hedges","Beneficios por coberturas de flujos de efectivo","910","income","False"
+"account_full_911","Gains on hedges of a net investment in a foreign operation","Beneficios por coberturas de inversiones netas en un negocio en el extranjero","911","income","False"
+"account_full_912","Transfer of losses on cash flow hedges","Transferencia de pérdidas por coberturas de flujos de efectivo","912","income","False"
+"account_full_913","Transfer of losses on hedges of a net investment in a foreign operation","Transferencia de pérdidas por coberturas de inversiones netas en un negocio en el extranjero","913","income","False"
+"account_full_920","Positive translation differences","Diferencias de conversión positivas","920","income","False"
+"account_full_921","Transfer of negative translation differences","Transferencia de diferencias de conversión negativas","921","income","False"
+"account_full_940","Income from government capital grants","Ingresos de subvenciones oficiales de capital","940","income","False"
+"account_full_941","Income from capital donations and bequests","Ingresos de donaciones y legados de capital","941","income","False"
+"account_full_942","Income from other grants, donations and bequests","Ingresos de otras subvenciones, donaciones y legados","942","income","False"
+"account_full_950","Actuarial gains","Ganancias actuariales","950","income","False"
+"account_full_951","Positive adjustments to long-term defined benefit assets","Ajustes positivos en activos por retribuciones a largo plazo de prestación definida","951","income","False"
+"account_full_960","Gains on non-current assets and disposal groups held for sale","Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","960","income","False"
+"account_full_962","Transfer of losses on non-current assets and disposal groups held for sale","Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","962","income","False"
+"account_full_991","Reversal of prior negative valuation adjustments, group companies","Recuperación de ajustes valorativos negativos previos, empresas del grupo","991","income","False"
+"account_full_992","Reversal of prior negative valuation adjustments, associates","Recuperación de ajustes valorativos negativos previos, empresas asociadas","992","income","False"
+"account_full_993","Transfer for impairment of prior negative valuation adjustments, group companies","Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo","993","income","False"
+"account_full_994","Transfer for impairment of prior negative valuation adjustments, associates","Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas","994","income","False"
diff --git a/addons/l10n_es/data/template/account.account-es_pymes.csv b/addons/l10n_es/data/template/account.account-es_pymes.csv
index 26dadae4ae3..d1114ebe6b6 100644
--- a/addons/l10n_es/data/template/account.account-es_pymes.csv
+++ b/addons/l10n_es/data/template/account.account-es_pymes.csv
@@ -1,37 +1,37 @@
-"id","name","code","account_type"
-"account_pymes_100","Capital social","100","liability_non_current"
-"account_pymes_1030","Socios por desembolsos no exigidos, capital social","1030","liability_non_current"
-"account_pymes_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","liability_non_current"
-"account_pymes_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","liability_non_current"
-"account_pymes_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","liability_non_current"
-"account_pymes_120","Remanente","120","liability_non_current"
-"account_pymes_121","Resultados negativos de ejercicios anteriores","121","liability_non_current"
-"account_pymes_129","Resultado del ejercicio","129","equity_unaffected"
-"account_pymes_130","Subvenciones oficiales de capital","130","liability_non_current"
-"account_pymes_132","Otras subvenciones, donaciones y legados","132","liability_non_current"
-"account_pymes_2403","Participaciones en empresas del grupo","2403","asset_fixed"
-"account_pymes_2404","Participaciones en empresas asociadas","2404","asset_fixed"
-"account_pymes_2405","Participaciones en otras partes vinculadas","2405","asset_fixed"
-"account_pymes_2493","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","asset_fixed"
-"account_pymes_2494","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","asset_fixed"
-"account_pymes_2495","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","asset_fixed"
-"account_pymes_255","Activos por derivados financieros","255","asset_fixed"
-"account_pymes_2935","Deterioro de valor de participaciones a largo plazo en otras partes vinculadas","2935","asset_fixed"
-"account_pymes_296","Deterioro de  valor de participaciones en el patrimonio neto a largo plazo","296","asset_fixed"
-"pgc_pyme_490","Deterioro de valor de créditos por operaciones comerciales","490","liability_current"
-"pgc_pyme_551","Cuenta corriente con socios y administradores","551","asset_current"
-"account_pymes_5935","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","5935","asset_current"
-"account_pymes_596","Deterioro de valor de participaciones a corto plazo","596","asset_current"
-"account_pymes_650","Pérdidas de créditos comerciales incobrables","650","expense"
-"account_pymes_6510","Beneficio transferido (gestor)","6510","expense"
-"account_pymes_6511","Pérdida soportada (partícipe o asociado no gestor)","6511","expense"
-"account_pymes_659","Otras pérdidas en gestión corriente","659","expense"
-"account_pymes_663","Pérdidas por valoración de instrumentos financieros por su valor razonable","663","expense"
-"account_pymes_671","Pérdidas procedentes del inmovilizado material","671","expense"
-"account_pymes_691","Pérdidas por deterioro del inmovilizado material","691","expense"
-"account_pymes_694","Pérdidas por deterioro de créditos por operaciones comerciales","694","expense"
-"account_pymes_763","Beneficios por valoración de instrumentos financieros por su valor razonable","763","income"
-"account_pymes_791","Reversión del deterioro del inmovilizado material","791","income"
-"account_pymes_794","Reversión del deterioro de créditos por operaciones comerciales","794","income"
-"account_pymes_7962","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","7962","income"
-"account_pymes_7963","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","7963","income"
+"id","name","name@es","code","account_type"
+"account_pymes_100","Share capital","Capital social","100","liability_non_current"
+"account_pymes_1030",Uncalled capital,"Socios por desembolsos no exigidos, capital social","1030","liability_non_current"
+"account_pymes_1034","Uncalled capital pending registration","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","liability_non_current"
+"account_pymes_1040","Uncalled non-monetary contributions, capital","Socios por aportaciones no dinerarias pendientes, capital social","1040","liability_non_current"
+"account_pymes_1044","Uncalled non-monetary contributions, capital pending registration","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","liability_non_current"
+"account_pymes_120","Retained earnings","Remanente","120","liability_non_current"
+"account_pymes_121","Prior period's losses","Resultados negativos de ejercicios anteriores","121","liability_non_current"
+"account_pymes_129","Profit/loss for the period","Resultado del ejercicio","129","equity_unaffected"
+"account_pymes_130","Government capital grants","Subvenciones oficiales de capital","130","liability_non_current"
+"account_pymes_132","Other grants, donations and bequests","Otras subvenciones, donaciones y legados","132","liability_non_current"
+"account_pymes_2403","Non-current investments in group companies","Participaciones en empresas del grupo","2403","asset_fixed"
+"account_pymes_2404","Non-current investments in associates","Participaciones en empresas asociadas","2404","asset_fixed"
+"account_pymes_2405","Non-current investments in other related parties","Participaciones en otras partes vinculadas","2405","asset_fixed"
+"account_pymes_2493","Non-current uncalled equity holdings in group companies","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","asset_fixed"
+"account_pymes_2494","Non-current uncalled equity holdings in associates","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","asset_fixed"
+"account_pymes_2495","Non-current uncalled equity holdings in other related parties","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","asset_fixed"
+"account_pymes_255","Non-current assets arising from derivative financial instruments","Activos por derivados financieros","255","asset_fixed"
+"account_pymes_2935","Impairment of non-current investments in other related parties","Deterioro de valor de participaciones a largo plazo en otras partes vinculadas","2935","asset_fixed"
+"account_pymes_296","Impairment of non-current investments","Deterioro de  valor de participaciones en el patrimonio neto a largo plazo","296","asset_fixed"
+"pgc_pyme_490","Impairment of trade receivables","Deterioro de valor de créditos por operaciones comerciales","490","liability_current"
+"pgc_pyme_551","Current account with equity holders and directors","Cuenta corriente con socios y administradores","551","asset_current"
+"account_pymes_5935","Impairment of current investments in other related parties","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","5935","asset_current"
+"account_pymes_596","Impairment of current investments","Deterioro de valor de participaciones a corto plazo","596","asset_current"
+"account_pymes_650","Losses on irrecoverable trade receivables","Pérdidas de créditos comerciales incobrables","650","expense"
+"account_pymes_6510","Profit transferred (trustee)","Beneficio transferido (gestor)","6510","expense"
+"account_pymes_6511","Losses incurred (non-trustee venturer or associate)","Pérdida soportada (partícipe o asociado no gestor)","6511","expense"
+"account_pymes_659","Other operating losses","Otras pérdidas en gestión corriente","659","expense"
+"account_pymes_663","Losses on fair value measurement of financial instruments","Pérdidas por valoración de instrumentos financieros por su valor razonable","663","expense"
+"account_pymes_671","Losses on property, plant and equipment","Pérdidas procedentes del inmovilizado material","671","expense"
+"account_pymes_691","Impairment losses on property, plant and equipment","Pérdidas por deterioro del inmovilizado material","691","expense"
+"account_pymes_694","Impairment losses on trade receivables","Pérdidas por deterioro de créditos por operaciones comerciales","694","expense"
+"account_pymes_763","Gains on fair value measurement of financial instruments","Beneficios por valoración de instrumentos financieros por su valor razonable","763","income"
+"account_pymes_791","Reversal of impairment of property, plant and equipment","Reversión del deterioro del inmovilizado material","791","income"
+"account_pymes_794","Reversal of impairment of trade receivables","Reversión del deterioro de créditos por operaciones comerciales","794","income"
+"account_pymes_7962","Reversal of impairment of non-current investments, other related parties","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","7962","income"
+"account_pymes_7963","Reversal of impairment of non-current investments, other companies","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","7963","income"
diff --git a/addons/l10n_es/data/template/account.fiscal.position-es_common.csv b/addons/l10n_es/data/template/account.fiscal.position-es_common.csv
index 9d69ceec411..a2a66493ebf 100644
--- a/addons/l10n_es/data/template/account.fiscal.position-es_common.csv
+++ b/addons/l10n_es/data/template/account.fiscal.position-es_common.csv
@@ -1,661 +1,661 @@
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+"","","","","","","","","account_tax_template_s_iva21isp","account_tax_template_s_iva21isp","",""
+"","","","","","","","","account_tax_template_s_iva21isp","account_tax_template_s_irpf21a","",""
+"","","","","","","","","account_tax_template_s_iva21s","account_tax_template_s_iva21s","",""
+"","","","","","","","","account_tax_template_s_iva21s","account_tax_template_s_irpf21a","",""
+"","","","","","","","","account_tax_template_s_iva10b","account_tax_template_s_iva10b","",""
+"","","","","","","","","account_tax_template_s_iva10b","account_tax_template_s_irpf21a","",""
+"","","","","","","","","account_tax_template_s_iva10s","account_tax_template_s_iva10s","",""
+"","","","","","","","","account_tax_template_s_iva10s","account_tax_template_s_irpf21a","",""
+"","","","","","","","","account_tax_template_s_iva4b","account_tax_template_s_iva4b","",""
+"","","","","","","","","account_tax_template_s_iva4b","account_tax_template_s_irpf21a","",""
+"","","","","","","","","account_tax_template_s_iva4s","account_tax_template_s_iva4s","",""
+"","","","","","","","","account_tax_template_s_iva4s","account_tax_template_s_irpf21a","",""
+"","","","","","","","","account_tax_template_p_iva21_bc","account_tax_template_p_iva21_bc","",""
+"","","","","","","","","account_tax_template_p_iva21_bc","account_tax_template_p_irpf21a","",""
+"","","","","","","","","account_tax_template_p_iva21_sc","account_tax_template_p_iva21_sc","",""
+"","","","","","","","","account_tax_template_p_iva21_sc","account_tax_template_p_irpf21a","",""
+"","","","","","","","","account_tax_template_p_iva10_bc","account_tax_template_p_iva10_bc","",""
+"","","","","","","","","account_tax_template_p_iva10_bc","account_tax_template_p_irpf21a","",""
+"","","","","","","","","account_tax_template_p_iva10_sc","account_tax_template_p_iva10_sc","",""
+"","","","","","","","","account_tax_template_p_iva10_sc","account_tax_template_p_irpf21a","",""
+"","","","","","","","","account_tax_template_p_iva4_bc","account_tax_template_p_iva4_bc","",""
+"","","","","","","","","account_tax_template_p_iva4_bc","account_tax_template_p_irpf21a","",""
+"","","","","","","","","account_tax_template_p_iva4_sc","account_tax_template_p_iva4_sc","",""
+"","","","","","","","","account_tax_template_p_iva4_sc","account_tax_template_p_irpf21a","",""
+"","","","","","","","","account_tax_template_s_iva0","account_tax_template_s_iva0","",""
+"","","","","","","","","account_tax_template_s_iva0","account_tax_template_s_irpf21a","",""
+"","","","","","","","","account_tax_template_p_iva0_bc","account_tax_template_p_iva0_bc","",""
+"","","","","","","","","account_tax_template_p_iva0_bc","account_tax_template_p_irpf21a","",""
+"fp_ispn","","National Reverse charge","Inversion del Sujeto Pasivo Nacional","","","","","account_tax_template_p_iva4_bc","account_tax_template_p_iva4_isp","",""
+"","","","","","","","","account_tax_template_p_iva4_sc","account_tax_template_p_iva4_isp","",""
+"","","","","","","","","account_tax_template_p_iva4_bi","account_tax_template_p_iva4_isp_bi","",""
+"","","","","","","","","account_tax_template_p_iva10_bc","account_tax_template_p_iva10_isp","",""
+"","","","","","","","","account_tax_template_p_iva10_sc","account_tax_template_p_iva10_isp","",""
+"","","","","","","","","account_tax_template_p_iva10_bi","account_tax_template_p_iva10_isp_bi","",""
+"","","","","","","","","account_tax_template_p_iva21_bc","account_tax_template_p_iva21_isp","",""
+"","","","","","","","","account_tax_template_p_iva21_sc","account_tax_template_p_iva21_isp","",""
+"","","","","","","","","account_tax_template_p_iva21_bi","account_tax_template_p_iva21_isp_bi","",""
+"","","","","","","","","account_tax_template_s_iva4b","account_tax_template_s_iva0_isp","",""
+"","","","","","","","","account_tax_template_s_iva4s","account_tax_template_s_iva0_isp","",""
+"","","","","","","","","account_tax_template_s_iva10b","account_tax_template_s_iva0_isp","",""
+"","","","","","","","","account_tax_template_s_iva10s","account_tax_template_s_iva0_isp","",""
+"","","","","","","","","account_tax_template_s_iva21b","account_tax_template_s_iva0_isp","",""
+"","","","","","","","","account_tax_template_s_iva21s","account_tax_template_s_iva0_isp","",""
+"","","","","","","","","account_tax_template_s_iva21isp","account_tax_template_s_iva0_isp","",""
+"fp_rnrisp","","National regime reseller reverse charge","Régimen Nacional Revendedor con Inversión del sujeto pasivo","","","","","account_tax_template_s_iva21isp","account_tax_template_s_iva0_isp","",""
+"fp_reagyp_a","","REAGYP - Agriculture","REAGYP - Agricultura","","","","","account_tax_template_p_iva4_bc","account_tax_template_p_iva12_agr","",""
+"","","","","","","","","account_tax_template_p_iva4_bc","account_tax_template_p_irpf2","",""
+"","","","","","","","","account_tax_template_p_iva0_s_bc","account_tax_template_p_iva12_agr","",""
+"","","","","","","","","account_tax_template_p_iva0_s_bc","account_tax_template_p_irpf2","",""
+"fp_reagyp_gp","","REAGYP - animal breeding and fishing","REAGYP - Ganadería y pesca","","","","","account_tax_template_p_iva4_bc","account_tax_template_p_iva105_gan","",""
+"","","","","","","","","account_tax_template_p_iva4_bc","account_tax_template_p_irpf2","",""
diff --git a/addons/l10n_es/data/template/account.group-es_common.csv b/addons/l10n_es/data/template/account.group-es_common.csv
index d33c7aff00a..438a4edbd91 100644
--- a/addons/l10n_es/data/template/account.group-es_common.csv
+++ b/addons/l10n_es/data/template/account.group-es_common.csv
@@ -1,931 +1,931 @@
-"id","code_prefix_start","name"
-"account_group_1","1","Financiación Básica"
-"account_group_10","10","Capital"
-"account_group_100","100","Capital social"
-"account_group_101","101","Fondo social"
-"account_group_102","102","Capital"
-"account_group_103","103","Socios por desembolsos no exigidos"
-"account_group_1030","1030","Socios por desembolsos no exigidos, capital social"
-"account_group_1034","1034","Socios por desembolsos no exigidos, capital pendiente de inscripción"
-"account_group_104","104","Socios por aportaciones no dinerarias pendientes"
-"account_group_1040","1040","Socios por aportaciones no dinerarias pendientes, capital social"
-"account_group_1044","1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción"
-"account_group_108","108","Acciones o participaciones propias en situaciones especiales"
-"account_group_109","109","Acciones o participaciones propias para reducción de capital"
-"account_group_11","11","Reservas y otros instrumentos de patrimonio"
-"account_group_110","110","Prima de emisión o asunción"
-"account_group_111","111","Otros instrumentos de patrimonio neto"
-"account_group_1110","1110","Patrimonio neto por emisión de instrumentos financieros compuestos"
-"account_group_1111","1111","Resto de instrumentos de patrimonio neto"
-"account_group_112","112","Reserva legal"
-"account_group_113","113","Reservas voluntarias"
-"account_group_114","114","Reservas especiales"
-"account_group_1140","1140","Reservas para acciones o participaciones de la sociedad dominante"
-"account_group_1141","1141","Reservas estatutarias"
-"account_group_1142","1142","Reserva por capital amortizado"
-"account_group_1143","1143","Reserva por fondo de comercio"
-"account_group_1144","1144","Reservas por acciones propias aceptadas en garantía"
-"account_group_115","115","Reservas por pérdidas y ganancias actuariales y otros ajustes"
-"account_group_118","118","Aportaciones de socios o propietarios"
-"account_group_119","119","Diferencias por ajuste del capital a euros"
-"account_group_12","12","Resultados pendientes de aplicación"
-"account_group_120","120","Remanente"
-"account_group_121","121","Resultados negativos de ejercicios anteriores"
-"account_group_129","129","Resultado del ejercicio"
-"account_group_13","13","Subvenciones, donaciones y ajustes por cambios de valor"
-"account_group_130","130","Subvenciones oficiales de capital"
-"account_group_131","131","Donaciones y legados de capital"
-"account_group_132","132","Otras subvenciones, donaciones y legados"
-"account_group_133","133","Ajustes por valoración en activos financieros disponibles para la venta"
-"account_group_134","134","Operaciones de cobertura"
-"account_group_1340","1340","Cobertura de flujos de efectivo"
-"account_group_1341","1341","Cobertura de una inversión neta en un negocio en el extranjero"
-"account_group_135","135","Diferencias de conversión"
-"account_group_136","136","Ajustes por valoración en activos no corrientes y grupos enajenables de elementos, mantenidos para la venta"
-"account_group_137","137","Ingresos fiscales a distribuir en varios ejercicios"
-"account_group_1370","1370","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios"
-"account_group_1371","1371","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios"
-"account_group_14","14","Provisiones"
-"account_group_140","140","Provisión por retribuciones a largo plazo al personal"
-"account_group_141","141","Provisión para impuestos"
-"account_group_142","142","Provisión para otras responsabilidades"
-"account_group_143","143","Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado"
-"account_group_145","145","Provisión para actuaciones medioambientales"
-"account_group_146","146","Provisión para reestructuraciones"
-"account_group_147","147","Provisión por transacciones con pagos basados en instrumentos de patrimonio"
-"account_group_15","15","Deudas a largo plazo con características especiales"
-"account_group_150","150","Acciones o participaciones a largo plazo consideradas como pasivos financieros"
-"account_group_153","153","Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros"
-"account_group_1533","1533","Desembolsos no exigidos, empresas del grupo"
-"account_group_1534","1534","Desembolsos no exigidos, empresas asociadas"
-"account_group_1535","1535","Desembolsos no exigidos, otras partes vinculadas"
-"account_group_1536","1536","Otros desembolsos no exigidos"
-"account_group_154","154","Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros"
-"account_group_1543","1543","Aportaciones no dinerarias pendientes, empresas del grupo"
-"account_group_1544","1544","Aportaciones no dinerarias pendientes, empresas asociadas"
-"account_group_1545","1545","Aportaciones no dinerarias pendientes, otras partes vinculadas"
-"account_group_1546","1546","Otras aportaciones no dinerarias pendientes"
-"account_group_16","16","Deudas a largo plazo con partes vinculadas"
-"account_group_160","160","Deudas a largo plazo con entidades de crédito vinculadas"
-"account_group_1603","1603","Deudas a largo plazo con entidades de crédito, empresas del grupo"
-"account_group_1604","1604","Deudas a largo plazo con entidades de crédito, empresas asociadas"
-"account_group_1605","1605","Deudas a largo plazo con otras entidades de crédito vinculadas"
-"account_group_161","161","Proveedores de inmovilizado a largo plazo, partes vinculadas"
-"account_group_1613","1613","Proveedores de inmovilizado a largo plazo, empresas del grupo"
-"account_group_1614","1614","Proveedores de inmovilizado a largo plazo, empresas asociadas"
-"account_group_1615","1615","Proveedores de inmovilizado a largo plazo, otras partes vinculadas"
-"account_group_162","162","Acreedores por arrendamiento financiero a largo plazo, partes vinculadas"
-"account_group_1623","1623","Acreedores por arrendamiento financiero a largo plazo, empresas de grupo"
-"account_group_1624","1624","Acreedores por arrendamiento financiero a largo plazo, empresas asociadas"
-"account_group_1625","1625","Acreedores por arrendamiento financiero a largo plazo, otras partes vinculadas."
-"account_group_163","163","Otras deudas a largo plazo con partes vinculadas"
-"account_group_1633","1633","Otras deudas a largo plazo, empresas del grupo"
-"account_group_1634","1634","Otras deudas a largo plazo, empresas asociadas"
-"account_group_1635","1635","Otras deudas a largo plazo, con otras partes vinculadas"
-"account_group_17","17","Deudas a largo plazo por préstamos recibidos, empréstitos y otros conceptos"
-"account_group_170","170","Deudas a largo plazo con entidades de crédito"
-"account_group_171","171","Deudas a largo plazo"
-"account_group_172","172","Deudas a largo plazo transformables en subvenciones, donaciones y legados"
-"account_group_173","173","Proveedores de inmovilizado a largo plazo"
-"account_group_174","174","Acreedores por arrendamiento financiero a largo plazo"
-"account_group_175","175","Efectos a pagar a largo plazo"
-"account_group_176","176","Pasivos por derivados financieros a largo plazo"
-"account_group_1760","1760","Pasivos por derivados financieros"
-"account_group_1765","1765","Pasivos por derivados financieros a largo plazo, cartera de negociación"
-"account_group_1768","1768","Pasivos por derivados financieros a largo plazo, instrumentos de cobertura"
-"account_group_177","177","Obligaciones y bonos"
-"account_group_178","178","Obligaciones y bonos convertibles"
-"account_group_179","179","Deudas representadas en otros valores negociables"
-"account_group_18","18","Pasivos por fianzas, garantías y otros conceptos a largo plazo"
-"account_group_180","180","Fianzas recibidas a largo plazo"
-"account_group_181","181","Anticipos recibidos por ventas o prestaciones de servicios a largo plazo"
-"account_group_185","185","Depósitos recibidos a largo plazo"
-"account_group_189","189","Garantías financieras a largo plazo"
-"account_group_19","19","Situaciones transitorias de financiación"
-"account_group_190","190","Acciones o participaciones emitidas"
-"account_group_192","192","Suscriptores de acciones"
-"account_group_194","194","Capital emitido pendiente de inscripción"
-"account_group_195","195","Acciones o participaciones emitidas consideradas como pasivos financieros"
-"account_group_197","197","Suscriptores de acciones consideradas como pasivos financieros"
-"account_group_199","199","Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción."
-"account_group_2","2","Activo no corriente"
-"account_group_20","20","Inmovilizaciones intangibles"
-"account_group_200","200","Investigación"
-"account_group_201","201","Desarrollo"
-"account_group_202","202","Concesiones administrativas"
-"account_group_203","203","Propiedad industrial"
-"account_group_204","204","Fondo de comercio"
-"account_group_205","205","Derechos de traspaso"
-"account_group_206","206","Aplicaciones informáticas"
-"account_group_207","207","Derechos sobre activos cedidos en uso"
-"account_group_209","209","Anticipos para inmovilizaciones intangibles"
-"account_group_21","21","Inmovilizaciones materiales"
-"account_group_210","210","Terrenos y bienes naturales"
-"account_group_211","211","Construcciones"
-"account_group_212","212","Instalaciones técnicas"
-"account_group_213","213","Maquinaria"
-"account_group_214","214","Utillaje"
-"account_group_215","215","Otras instalaciones"
-"account_group_216","216","Mobiliario"
-"account_group_217","217","Equipos para procesos de información"
-"account_group_218","218","Elementos de transporte"
-"account_group_219","219","Otro inmovilizado material"
-"account_group_22","22","Inversiones inmobiliarias"
-"account_group_220","220","Inversiones en terrenos y bienes naturales"
-"account_group_221","221","Inversiones en construcciones"
-"account_group_23","23","Inmovilizaciones materiales en curso"
-"account_group_230","230","Adaptación de terrenos y bienes naturales"
-"account_group_231","231","Construcciones en curso"
-"account_group_232","232","Instalaciones técnicas en montaje"
-"account_group_233","233","Maquinaria en montaje"
-"account_group_237","237","Equipos para procesos de información en montaje"
-"account_group_239","239","Anticipos para inmovilizaciones materiales"
-"account_group_24","24","Inversiones financieras a largo plazo en partes vinculadas"
-"account_group_240","240","Participaciones a largo plazo en partes vinculadas"
-"account_group_2403","2403","Participaciones a largo plazo en empresas del grupo"
-"account_group_2404","2404","Participaciones a largo plazo en empresas asociadas"
-"account_group_2405","2405","Participaciones a largo plazo en otras partes vinculadas"
-"account_group_241","241","Valores representativos de deuda a largo plazo de partes vinculadas"
-"account_group_2413","2413","Valores representativos de deuda a largo plazo de empresas del grupo"
-"account_group_2414","2414","Valores representativos de deuda a largo plazo de empresas asociadas"
-"account_group_2415","2415","Valores representativos de deuda a largo plazo de otras partes vinculadas"
-"account_group_242","242","Créditos a largo plazo a partes vinculadas"
-"account_group_2423","2423","Créditos a largo plazo a empresas del grupo"
-"account_group_2424","2424","Créditos a largo plazo a empresas asociadas"
-"account_group_2425","2425","Créditos a largo plazo a otras partes vinculadas"
-"account_group_249","249","Desembolsos pendientes sobre participaciones a largo plazo en partes vinculadas"
-"account_group_2493","2493","Desembolsos pendientes sobre participaciones a largo plazo en empresas del grupo."
-"account_group_2494","2494","Desembolsos pendientes sobre participaciones a largo plazo en empresas asociadas."
-"account_group_2495","2495","Desembolsos pendientes sobre participaciones a largo plazo en otras partes vinculadas"
-"account_group_25","25","Otras inversiones financieras a largo plazo"
-"account_group_250","250","Inversiones financieras a largo plazo en instrumentos de patrimonio"
-"account_group_251","251","Valores representativos de deuda a largo plazo"
-"account_group_252","252","Créditos a largo plazo"
-"account_group_253","253","Créditos a largo plazo por enajenación de inmovilizado"
-"account_group_254","254","Créditos a largo plazo al personal"
-"account_group_255","255","Activos por derivados financieros a largo plazo"
-"account_group_2550","2550","Activos por derivados financieros a largo plazo, cartera de negociación"
-"account_group_2553","2553","Activos por derivados financieros a largo plazo, instrumentos de cobertura"
-"account_group_257","257","Derechos de reembolso derivados de contratos de seguro relativos a retribuciones a largo plazo al personal"
-"account_group_258","258","Imposiciones a largo plazo"
-"account_group_259","259","Desembolsos pendientes sobre participaciones en el patrimonio neto a largo plazo"
-"account_group_26","26","Fianzas y depósitos constituidos a largo plazo"
-"account_group_260","260","Fianzas constituidas a largo plazo"
-"account_group_265","265","Depósitos constituidos a largo plazo"
-"account_group_28","28","Amortización acumulada del inmovilizado"
-"account_group_280","280","Amortización acumulada del inmovilizado intangible"
-"account_group_2800","2800","Amortización acumulada de investigación"
-"account_group_2801","2801","Amortización acumulada de desarrollo"
-"account_group_2802","2802","Amortización acumulada de concesiones administrativas"
-"account_group_2803","2803","Amortización acumulada de propiedad industrial"
-"account_group_2805","2805","Amortización acumulada de derechos de traspaso"
-"account_group_2806","2806","Amortización acumulada de aplicaciones informáticas"
-"account_group_281","281","Amortización acumulada del inmovilizado material"
-"account_group_2811","2811","Amortización acumulada de construcciones"
-"account_group_2812","2812","Amortización acumulada de instalaciones técnicas"
-"account_group_2813","2813","Amortización acumulada de maquinaria"
-"account_group_2814","2814","Amortización acumulada de utillaje"
-"account_group_2815","2815","Amortización acumulada de otras instalaciones"
-"account_group_2816","2816","Amortización acumulada de mobiliario"
-"account_group_2817","2817","Amortización acumulada de equipos para procesos de información"
-"account_group_2818","2818","Amortización acumulada de elementos de transporte"
-"account_group_2819","2819","Amortización acumulada de otro inmovilizado material"
-"account_group_282","282","Amortización acumulada de las inversiones inmobiliarias"
-"account_group_283","283","Cesiones de uso sin contraprestación"
-"account_group_29","29","Deterioro de valor de activos no corrientes"
-"account_group_290","290","Deterioro de valor del inmovilizado intangible"
-"account_group_2900","2900","Deterioro de valor de investigación"
-"account_group_2901","2901","Deterioro del valor de desarrollo"
-"account_group_2902","2902","Deterioro de valor de concesiones administrativas"
-"account_group_2903","2903","Deterioro de valor de propiedad industrial"
-"account_group_2905","2905","Deterioro de valor de derechos de traspaso"
-"account_group_2906","2906","Deterioro de valor de aplicaciones informáticas"
-"account_group_291","291","Deterioro de valor del inmovilizado material"
-"account_group_2910","2910","Deterioro de valor de terrenos y bienes naturales"
-"account_group_2911","2911","Deterioro de valor de construcciones"
-"account_group_2912","2912","Deterioro de valor de instalaciones técnicas"
-"account_group_2913","2913","Deterioro de valor de maquinaria"
-"account_group_2914","2914","Deterioro de valor de utillaje"
-"account_group_2915","2915","Deterioro de valor de otras instalaciones"
-"account_group_2916","2916","Deterioro de valor de mobiliario"
-"account_group_2917","2917","Deterioro de valor de equipos para procesos de información"
-"account_group_2918","2918","Deterioro de valor de elementos de transporte"
-"account_group_2919","2919","Deterioro de valor de otro inmovilizado material"
-"account_group_292","292","Deterioro de valor de las inversiones inmobiliarias"
-"account_group_2920","2920","Deterioro de valor de los terrenos y bienes naturales"
-"account_group_2921","2921","Deterioro de valor de construcciones"
-"account_group_293","293","Deterioro de valor de participaciones a largo plazo en partes vinculadas"
-"account_group_2933","2933","Deterioro de valor de participaciones a largo plazo en empresas del grupo"
-"account_group_2934","2934","Deterioro de valor de participaciones a largo plazo en empresas asociadas"
-"account_group_294","294","Deterioro de valor de valores representativos de deuda a largo plazo de partes vinculadas"
-"account_group_2943","2943","Deterioro de valor de valores representativos de deuda a largo plazo de empresas del grupo"
-"account_group_2944","2944","Deterioro de valor de valores representativos de deuda a largo plazo de empresas asociadas"
-"account_group_2945","2945","Deterioro de valor de valores representativos de deuda a largo plazo de otras partes vinculadas"
-"account_group_295","295","Deterioro de valor de créditos a largo plazo a partes vinculadas"
-"account_group_2953","2953","Deterioro de valor de créditos a largo plazo a empresas del grupo"
-"account_group_2954","2954","Deterioro de valor de créditos a largo plazo a empresas asociadas"
-"account_group_2955","2955","Deterioro de valor de créditos a largo plazo a otras partes vinculadas"
-"account_group_296","296","Deterioro de valor de participaciones en el patrimonio neto a largo plazo"
-"account_group_297","297","Deterioro de valor de valores representativos de deuda a largo plazo"
-"account_group_298","298","Deterioro de valor de créditos a largo plazo"
-"account_group_299","299","Deterioro de valor de bienes inmuebles"
-"account_group_3","3","Existencias"
-"account_group_30","30","Comerciales"
-"account_group_300","300","Mercaderías A"
-"account_group_301","301","Mercaderías B"
-"account_group_31","31","Materias primas"
-"account_group_310","310","Materias primas A"
-"account_group_311","311","Materias primas B"
-"account_group_32","32","Otros aprovisionamientos"
-"account_group_320","320","Elementos y conjuntos incorporables"
-"account_group_321","321","Combustibles"
-"account_group_322","322","Repuestos"
-"account_group_325","325","Materiales diversos"
-"account_group_326","326","Embalajes"
-"account_group_327","327","Envases"
-"account_group_328","328","Material de oficina"
-"account_group_33","33","Productos en curso"
-"account_group_330","330","Productos en curso A"
-"account_group_331","331","Productos en curso B"
-"account_group_34","34","Productos semiterminados"
-"account_group_340","340","Productos semiterminados A"
-"account_group_341","341","Productos semiterminados B"
-"account_group_35","35","Productos terminados"
-"account_group_350","350","Productos terminados A"
-"account_group_351","351","Productos terminados B"
-"account_group_36","36","Subproductos, residuos y materiales recuperados"
-"account_group_360","360","Subproductos A"
-"account_group_361","361","Subproductos B"
-"account_group_365","365","Residuos A"
-"account_group_366","366","Residuos B"
-"account_group_368","368","Materiales recuperados A"
-"account_group_369","369","Materiales recuperados B"
-"account_group_39","39","Deterioro de valor de las existencias"
-"account_group_390","390","Deterioro de valor de las mercaderías"
-"account_group_391","391","Deterioro de valor de las materias primas"
-"account_group_392","392","Deterioro de valor de otros aprovisionamientos"
-"account_group_393","393","Deterioro de valor de los productos en curso"
-"account_group_394","394","Deterioro de valor de los productos semiterminados"
-"account_group_395","395","Deterioro de valor de los productos terminados"
-"account_group_396","396","Deterioro de valor de los subproductos, residuos y materiales recuperados"
-"account_group_4","4","Acreedores y deudores por operaciones comerciales"
-"account_group_40","40","Proveedores"
-"account_group_400","400","Proveedores"
-"account_group_4000","4000","Proveedores (euros)"
-"account_group_4004","4004","Proveedores (moneda extranjera)"
-"account_group_4009","4009","Proveedores, facturas pendientes de recibir o de formalizar"
-"account_group_401","401","Proveedores, efectos comerciales a pagar"
-"account_group_403","403","Proveedores, empresas del grupo"
-"account_group_4030","4030","Proveedores, empresas del grupo (euros)"
-"account_group_4031","4031","Efectos comerciales a pagar, empresas del grupo"
-"account_group_4034","4034","Proveedores, empresas del grupo (moneda extranjera)"
-"account_group_4036","4036","Envases y embalajes a devolver a proveedores, empresas del grupo"
-"account_group_4039","4039","Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar"
-"account_group_404","404","Proveedores, empresas asociadas"
-"account_group_405","405","Proveedores, otras partes vinculadas"
-"account_group_406","406","Envases y embalajes a devolver a proveedores"
-"account_group_407","407","Anticipos a proveedores"
-"account_group_41","41","Acreedores varios"
-"account_group_410","410","Acreedores por prestaciones de servicios"
-"account_group_4100","4100","Acreedores por prestaciones de servicios (euros)"
-"account_group_4104","4104","Acreedores por prestaciones de servicios (moneda extranjera)"
-"account_group_4109","4109","Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar"
-"account_group_411","411","Acreedores, efectos comerciales a pagar"
-"account_group_412","412","Beneficiarios, acreedores"
-"account_group_419","419","Acreedores por operaciones en común"
-"account_group_43","43","Clientes"
-"account_group_430","430","Clientes"
-"account_group_4300","4300","Clientes (euros)"
-"account_group_4304","4304","Clientes (moneda extranjera)"
-"account_group_4309","4309","Clientes, facturas pendientes de formalizar"
-"account_group_431","431","Clientes, efectos comerciales a cobrar"
-"account_group_4310","4310","Efectos comerciales en cartera"
-"account_group_4311","4311","Efectos comerciales descontados"
-"account_group_4312","4312","Efectos comerciales en gestión de cobro"
-"account_group_4315","4315","Efectos comerciales impagados"
-"account_group_432","432","Clientes, operaciones de «factoring»"
-"account_group_433","433","Clientes, empresas del grupo"
-"account_group_4330","4330","Clientes empresas del grupo (euros)"
-"account_group_4331","4331","Efectos comerciales a cobrar, empresas del grupo"
-"account_group_4332","4332","Clientes empresas del grupo, operaciones de «factoring»"
-"account_group_4334","4334","Clientes empresas del grupo (moneda extranjera)"
-"account_group_4336","4336","Clientes empresas del grupo de dudoso cobro"
-"account_group_4337","4337","Envases y embalajes a devolver a clientes, empresas del grupo"
-"account_group_4339","4339","Clientes empresas del grupo, facturas pendientes de formalizar"
-"account_group_434","434","Clientes, empresas asociadas"
-"account_group_435","435","Clientes, otras partes vinculadas"
-"account_group_436","436","Clientes de dudoso cobro"
-"account_group_437","437","Envases y embalajes a devolver por clientes"
-"account_group_438","438","Anticipos de clientes"
-"account_group_44","44","Deudores varios"
-"account_group_440","440","Deudores"
-"account_group_4400","4400","Deudores (euros)"
-"account_group_4404","4404","Deudores (moneda extranjera)"
-"account_group_4409","4409","Deudores, facturas pendientes de formalizar"
-"account_group_441","441","Deudores, efectos comerciales a cobrar"
-"account_group_4410","4410","Deudores, efectos comerciales en cartera"
-"account_group_4411","4411","Deudores, efectos comerciales descontados"
-"account_group_4412","4412","Deudores, efectos comerciales en gestión de cobro"
-"account_group_4415","4415","Deudores, efectos comerciales impagados"
-"account_group_446","446","Deudores de dudoso cobro"
-"account_group_447","447","Usuarios, deudores"
-"account_group_448","448","Patrocinadores, afiliados y otros deudores"
-"account_group_449","449","Deudores por operaciones en común"
-"account_group_46","46","Personal"
-"account_group_460","460","Anticipos de remuneraciones"
-"account_group_464","464","Entregas para gastos a justificar"
-"account_group_465","465","Remuneraciones pendientes de pago"
-"account_group_466","466","Remuneraciones mediante sistemas de aportación definida pendientes de pago"
-"account_group_47","47","Administraciones públicas"
-"account_group_470","470","Hacienda Pública, deudora por diversos conceptos"
-"account_group_4700","4700","Hacienda Pública, deudora por IVA"
-"account_group_4708","4708","Hacienda Pública, deudora por subvenciones concedidas"
-"account_group_4709","4709","Hacienda Pública, deudora por devolución de impuestos"
-"account_group_471","471","Organismos de la Seguridad Social, deudores"
-"account_group_472","472","Hacienda Pública, IVA soportado"
-"account_group_473","473","Hacienda Pública, retenciones y pagos a cuenta"
-"account_group_474","474","Activos por impuesto diferido"
-"account_group_4740","4740","Activos por diferencias temporarias deducibles"
-"account_group_4742","4742","Derechos por deducciones y bonificaciones pendientes de aplicar"
-"account_group_4745","4745","Crédito por pérdidas a compensar del ejercicio"
-"account_group_475","475","Hacienda Pública, acreedora por conceptos fiscales"
-"account_group_4750","4750","Hacienda Pública, acreedora por IVA"
-"account_group_4751","4751","Hacienda Pública, acreedora por retenciones practicadas"
-"account_group_4752","4752","Hacienda Pública, acreedora por impuesto sobre sociedades"
-"account_group_4758","4758","Hacienda Pública, acreedora por subvenciones a reintegrar"
-"account_group_4759","4759","Hacienda Pública, acreedora por otros conceptos"
-"account_group_476","476","Organismos de la Seguridad Social, acreedores"
-"account_group_477","477","Hacienda Pública, IVA repercutido"
-"account_group_479","479","Pasivos por diferencias temporarias imponibles"
-"account_group_48","48","Ajustes por periodificación"
-"account_group_480","480","Gastos anticipados"
-"account_group_485","485","Ingresos anticipados"
-"account_group_49","49","Deterioro de valor de créditos comerciales y provisiones a corto plazo"
-"account_group_490","490","Deterioro de valor de créditos por operaciones comerciales"
-"account_group_493","493","Deterioro de valor de créditos por operaciones comerciales con partes vinculadas"
-"account_group_4933","4933","Deterioro de valor de créditos por operaciones comerciales con empresas del grupo"
-"account_group_4934","4934","Deterioro de valor de créditos por operaciones comerciales con empresas asociadas"
-"account_group_4935","4935","Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas"
-"account_group_499","499","Provisiones por operaciones comerciales"
-"account_group_4994","4994","Provisión por contratos onerosos"
-"account_group_4999","4999","Provisión para otras operaciones comerciales"
-"account_group_5","5","Cuentas financieras"
-"account_group_50","50","Empréstitos, deudas con carácterísticas especiales y otras emisiones análogas a corto plazo"
-"account_group_500","500","Obligaciones y bonos a corto plazo Obligaciones y bonos convertibles a corto plazo"
-"account_group_501","501","Obligaciones y bonos convertibles a corto plazo"
-"account_group_502","502","Acciones o participaciones a corto plazo consideradas como pasivos financieros"
-"account_group_505","505","Deudas representadas en otros valores negociables a corto plazo"
-"account_group_506","506","Intereses a corto plazo de empréstitos y otras emisiones análogas"
-"account_group_507","507","Dividendos de acciones o participaciones consideradas como pasivos financieros"
-"account_group_509","509","Valores negociables amortizados"
-"account_group_5090","5090","Obligaciones y bonos amortizados"
-"account_group_5091","5091","Obligaciones y bonos convertibles amortizados"
-"account_group_5095","5095","Otros valores negociables amortizados"
-"account_group_51","51","Deudas a corto plazo con partes vinculadas"
-"account_group_510","510","Deudas a corto plazo con entidades de crédito vinculadas"
-"account_group_5103","5103","Deudas a corto plazo con entidades de crédito, empresas del grupo"
-"account_group_5104","5104","Deudas a corto plazo con entidades de crédito, empresas asociadas"
-"account_group_5105","5105","Deudas a corto plazo con otras entidades de crédito vinculadas"
-"account_group_511","511","Proveedores de inmovilizado a corto plazo, partes vinculadas"
-"account_group_5113","5113","Proveedores de inmovilizado a corto plazo, empresas del grupo"
-"account_group_5114","5114","Proveedores de inmovilizado a corto plazo, empresas asociadas"
-"account_group_5115","5115","Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
-"account_group_512","512","Acreedores por arrendamiento financiero a corto plazo, partes vinculadas."
-"account_group_5123","5123","Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
-"account_group_5124","5124","Acreedores por arrendamiento financiero a corto plazo, empresas asociadas"
-"account_group_5125","5125","Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas"
-"account_group_513","513","Otras deudas a corto plazo con partes vinculadas"
-"account_group_5133","5133","Otras deudas a corto plazo con empresas del grupo"
-"account_group_5134","5134","Otras deudas a corto plazo con empresas asociadas"
-"account_group_5135","5135","Otras deudas a corto plazo con otras partes vinculadas"
-"account_group_514","514","Intereses a corto plazo de deudas con partes vinculadas"
-"account_group_5143","5143","Intereses a corto plazo de deudas, empresas del grupo"
-"account_group_5144","5144","Intereses a corto plazo de deudas, empresas asociadas"
-"account_group_5145","5145","Intereses a corto plazo de deudas, otras partes vinculadas"
-"account_group_52","52","Deudas a corto plazo por préstamos recibidos y otros conceptos"
-"account_group_520","520","Deudas a corto plazo con entidades de crédito"
-"account_group_5200","5200","Préstamos a corto plazo de entidades de crédito"
-"account_group_5201","5201","Deudas a corto plazo por crédito dispuesto"
-"account_group_5208","5208","Deudas por efectos descontados"
-"account_group_5209","5209","Deudas por operaciones de «factoring»"
-"account_group_521","521","Deudas a corto plazo"
-"account_group_522","522","Deudas a corto plazo transformables en subvenciones, donaciones y legados"
-"account_group_523","523","Proveedores de inmovilizado a corto plazo"
-"account_group_524","524","Acreedores por arrendamiento financiero a corto plazo"
-"account_group_525","525","Efectos a pagar a corto plazo"
-"account_group_526","526","Dividendo activo a pagar"
-"account_group_527","527","Intereses a corto plazo de deudas con entidades de crédito"
-"account_group_528","528","Intereses a corto plazo de deudas"
-"account_group_529","529","Provisiones a corto plazo"
-"account_group_5290","5290","Provisión a corto plazo por retribuciones al personal"
-"account_group_5291","5291","Provisión a corto plazo para impuestos"
-"account_group_5292","5292","Provisión a corto plazo para otras responsabilidades"
-"account_group_5293","5293","Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado"
-"account_group_5295","5295","Provisión a corto plazo para actuaciones medioambientales"
-"account_group_5296","5296","Provisión a corto plazo para reestructuraciones"
-"account_group_5297","5297","Provisión a corto plazo por transacciones con pagos basados en instrumentos de patrimonio"
-"account_group_53","53","Inversiones financieras a corto plazo en partes vinculadas"
-"account_group_530","530","Participaciones a corto plazo en partes vinculadas"
-"account_group_5303","5303","Participaciones a corto plazo, en empresas del grupo"
-"account_group_5304","5304","Participaciones a corto plazo, en empresas asociadas"
-"account_group_5305","5305","Participaciones a corto plazo, en otras partes vinculadas"
-"account_group_531","531","Valores representativos de deuda a corto plazo de partes vinculadas"
-"account_group_5313","5313","Valores representativos de deuda a corto plazo de empresas del grupo"
-"account_group_5314","5314","Valores representativos de deuda a corto plazo de empresas asociadas"
-"account_group_5315","5315","Valores representativos de deuda a corto plazo de otras partes vinculadas"
-"account_group_532","532","Créditos a corto plazo a partes vinculadas"
-"account_group_5323","5323","Créditos a corto plazo a empresas del grupo"
-"account_group_5324","5324","Créditos a corto plazo a empresas asociadas"
-"account_group_5325","5325","Créditos a corto plazo a otras partes vinculadas"
-"account_group_533","533","Intereses a corto plazo de valores representativos de deuda de partes vinculadas"
-"account_group_5333","5333","Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
-"account_group_5334","5334","Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
-"account_group_5335","5335","Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
-"account_group_534","534","Intereses a corto plazo de créditos a partes vinculadas"
-"account_group_5343","5343","Intereses a corto plazo de créditos a empresas del grupo"
-"account_group_5344","5344","Intereses a corto plazo de créditos a empresas asociadas"
-"account_group_5345","5345","Intereses a corto plazo de créditos a otras partes vinculadas"
-"account_group_535","535","Dividendo a cobrar de inversiones financieras en partes vinculadas"
-"account_group_5353","5353","Dividendo a cobrar de empresas del grupo"
-"account_group_5354","5354","Dividendo a cobrar de empresas asociadas"
-"account_group_5355","5355","Dividendo a cobrar de otras partes vinculadas"
-"account_group_539","539","Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas"
-"account_group_5393","5393","Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo."
-"account_group_5394","5394","Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas."
-"account_group_5395","5395","Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
-"account_group_54","54","Otras inversiones financieras a corto plazo"
-"account_group_540","540","Inversiones financieras a corto plazo en instrumentos de patrimonio"
-"account_group_541","541","Valores representativos de deuda a corto plazo"
-"account_group_542","542","Créditos a corto plazo"
-"account_group_543","543","Créditos a corto plazo por enajenación de inmovilizado"
-"account_group_544","544","Créditos a corto plazo al personal"
-"account_group_545","545","Dividendo a cobrar"
-"account_group_546","546","Intereses a corto plazo de valores representativos de deudas"
-"account_group_547","547","Intereses a corto plazo de créditos"
-"account_group_548","548","Imposiciones a corto plazo"
-"account_group_549","549","Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
-"account_group_55","55","Otras cuentas no bancarias"
-"account_group_550","550","Titular de la explotación"
-"account_group_551","551","Cuenta corriente con socios y administradores"
-"account_group_552","552","Cuenta corriente con otras personas y entidades vinculadas"
-"account_group_5523","5523","Cuenta corriente con empresas del grupo"
-"account_group_5524","5524","Cuenta corriente con empresas asociadas"
-"account_group_5525","5525","Cuenta corriente con otras partes vinculadas"
-"account_group_553","553","Cuentas corrientes en fusiones y escisiones"
-"account_group_5530","5530","Socios de sociedad disuelta"
-"account_group_5531","5531","Socios, cuenta de fusión"
-"account_group_5532","5532","Socios de sociedad escindida"
-"account_group_5533","5533","Socios, cuenta de escisión"
-"account_group_554","554","Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
-"account_group_555","555","Partidas pendientes de aplicación"
-"account_group_556","556","Desembolsos exigidos sobre participaciones en el patrimonio neto"
-"account_group_5563","5563","Desembolsos exigidos sobre participaciones, empresas del grupo"
-"account_group_5564","5564","Desembolsos exigidos sobre participaciones, empresas asociadas"
-"account_group_5565","5565","Desembolsos exigidos sobre participaciones, otras partes vinculadas"
-"account_group_5566","5566","Desembolsos exigidos sobre participaciones de otras empresas"
-"account_group_557","557","Dividendo activo a cuenta"
-"account_group_558","558","Socios por desembolsos exigidos"
-"account_group_5580","5580","Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
-"account_group_5585","5585","Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
-"account_group_559","559","Derivados financieros a corto plazo"
-"account_group_5590","5590","Activos por derivados financieros a corto plazo, cartera de negociación"
-"account_group_5593","5593","Activos por derivados financieros a corto plazo, instrumentos de cobertura"
-"account_group_5595","5595","Pasivos por derivados financieros a corto plazo, cartera de negociación"
-"account_group_5598","5598","Pasivos por derivados financieros a corto plazo, instrumentos de cobertura"
-"account_group_56","56","Fianzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación"
-"account_group_560","560","Fianzas recibidas a corto plazo"
-"account_group_561","561","Depósitos recibidos a corto plazo"
-"account_group_565","565","Fianzas constituidas a corto plazo"
-"account_group_566","566","Depósitos constituidos a corto plazo"
-"account_group_567","567","Intereses pagados por anticipado"
-"account_group_568","568","Intereses cobrados por anticipado"
-"account_group_569","569","Garantías financieras a corto plazo"
-"account_group_57","57","Tesorería"
-"account_group_570","570","Caja, euros"
-"account_group_571","571","Caja, moneda extranjera"
-"account_group_572","572","Bancos e instituciones de crédito c/c vista, euros"
-"account_group_573","573","Bancos e instituciones de crédito c/c vista, moneda extranjera"
-"account_group_574","574","Bancos e instituciones de crédito, cuentas de ahorro, euros"
-"account_group_575","575","Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera"
-"account_group_576","576","Inversiones a corto plazo de gran liquidez"
-"account_group_58","58","Activos no corrientes mantenidos para la venta y activos y pasivos asociados"
-"account_group_580","580","Inmovilizado"
-"account_group_581","581","Inversiones con personas y entidades vinculadas"
-"account_group_582","582","Inversiones financieras"
-"account_group_583","583","Existencias, deudores comerciales y otras cuentas a cobrar"
-"account_group_584","584","Otros activos"
-"account_group_585","585","Provisiones"
-"account_group_586","586","Deudas con características especiales"
-"account_group_587","587","Deudas con personas y entidades vinculadas"
-"account_group_588","588","Acreedores comerciales y otras cuentas a pagar"
-"account_group_589","589","Otros pasivos"
-"account_group_59","59","Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta"
-"account_group_593","593","Deterioro de valor de participaciones a corto plazo en partes vinculadas"
-"account_group_596","596","Deterioro de valor de participaciones a corto plazo"
-"account_group_5933","5933","Deterioro de valor de participaciones a corto plazo en empresas del grupo"
-"account_group_5934","5934","Deterioro de valor de participaciones a corto plazo en empresas asociadas"
-"account_group_594","594","Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas"
-"account_group_5943","5943","Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
-"account_group_5944","5944","Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
-"account_group_5945","5945","Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
-"account_group_595","595","Deterioro de valor de créditos a corto plazo a partes vinculadas"
-"account_group_5953","5953","Deterioro de valor de créditos a corto plazo a empresas del grupo"
-"account_group_5954","5954","Deterioro de valor de créditos a corto plazo a empresas asociadas"
-"account_group_5955","5955","Deterioro de valor de créditos a corto plazo a otras partes vinculadas"
-"account_group_597","597","Deterioro de valor de valores representativos de deuda a corto plazo"
-"account_group_598","598","Deterioro de valor de créditos a corto plazo"
-"account_group_599","599","Deterioro de valor de activos no corrientes mantenidos para la venta"
-"account_group_5990","5990","Deterioro de valor de inmovilizado no corriente mantenido para la venta"
-"account_group_5991","5991","Deterioro de valor de inversiones con personas y entidades vinculadas no corrientes mantenidas para la venta"
-"account_group_5992","5992","Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta"
-"account_group_5993","5993","Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta"
-"account_group_5994","5994","Deterioro de valor de otros activos mantenidos para la venta"
-"account_group_6","6","Compras y gastos"
-"account_group_60","60","Compras"
-"account_group_600","600","Compras de mercaderías"
-"account_group_601","601","Compras de materias primas"
-"account_group_602","602","Compras de otros aprovisionamientos"
-"account_group_606","606","Descuentos sobre compras por pronto pago"
-"account_group_6060","6060","Descuentos sobre compras por pronto pago de mercaderías"
-"account_group_6061","6061","Descuentos sobre compras por pronto pago de materias primas"
-"account_group_6062","6062","Descuentos sobre compras por pronto pago de otros aprovisionamientos"
-"account_group_607","607","Trabajos realizados por otras empresas"
-"account_group_608","608","Devoluciones de compras y operaciones similares"
-"account_group_6080","6080","Devoluciones de compras de mercaderías"
-"account_group_6081","6081","Devoluciones de compras de materias primas"
-"account_group_6082","6082","Devoluciones de compras de otros aprovisionamientos"
-"account_group_609","609","«Rappels» por compras"
-"account_group_6090","6090","«Rappels» por compras de mercaderías"
-"account_group_6091","6091","«Rappels» por compras de materias primas"
-"account_group_6092","6092","«Rappels» por compras de otros aprovisionamientos"
-"account_group_61","61","Variación de existencias"
-"account_group_610","610","Variación de existencias de mercaderías"
-"account_group_611","611","Variación de existencias de materias primas"
-"account_group_612","612","Variación de existencias de otros aprovisionamientos"
-"account_group_62","62","Servicios exteriores"
-"account_group_620","620","Gastos en investigación y desarrollo del ejercicio"
-"account_group_621","621","Arrendamientos y cánones"
-"account_group_622","622","Reparaciones y conservación"
-"account_group_623","623","Servicios de profesionales independientes"
-"account_group_624","624","Transportes"
-"account_group_625","625","Primas de seguros"
-"account_group_626","626","Servicios bancarios y similares"
-"account_group_627","627","Publicidad, propaganda y relaciones públicas"
-"account_group_628","628","Suministros"
-"account_group_629","629","Otros servicios"
-"account_group_63","63","Tributos"
-"account_group_630","630","Impuesto sobre beneficios"
-"account_group_6300","6300","Impuesto corriente"
-"account_group_6301","6301","Impuesto diferido"
-"account_group_631","631","Otros tributos"
-"account_group_633","633","Ajustes negativos en la imposición sobre beneficios"
-"account_group_634","634","Ajustes negativos en la imposición indirecta"
-"account_group_6341","6341","Ajustes negativos en IVA de activo corriente"
-"account_group_6342","6342","Ajustes negativos en IVA de inversiones"
-"account_group_636","636","Devolución de impuestos"
-"account_group_638","638","Ajustes positivos en la imposición sobre beneficios"
-"account_group_639","639","Ajustes positivos en la imposición indirecta"
-"account_group_6391","6391","Ajustes positivos en IVA de activo corriente"
-"account_group_6392","6392","Ajustes positivos en IVA de inversiones"
-"account_group_64","64","Gastos de personal"
-"account_group_640","640","Sueldos y salarios"
-"account_group_641","641","Indemnizaciones"
-"account_group_642","642","Seguridad Social a cargo de la empresa"
-"account_group_643","643","Retribuciones a largo plazo mediante sistemas de aportación definida"
-"account_group_644","644","Retribuciones a largo plazo mediante sistemas de prestación definida"
-"account_group_6440","6440","Contribuciones anuales"
-"account_group_6442","6442","Otros costes"
-"account_group_645","645","Retribuciones al personal mediante instrumentos de patrimonio"
-"account_group_6450","6450","Retribuciones al personal liquidados con instrumentos de patrimonio"
-"account_group_6457","6457","Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio"
-"account_group_649","649","Otros gastos sociales"
-"account_group_65","65","Otros gastos de gestión"
-"account_group_650","650","Pérdidas de créditos comerciales incobrables"
-"account_group_651","651","Resultados de operaciones en común"
-"account_group_6510","6510","Beneficio transferido (gestor)"
-"account_group_6511","6511","Pérdida soportada (partícipe o asociado no gestor)"
-"account_group_653","653","Compensación de gastos por prestaciones de colaboración"
-"account_group_654","654","Reembolsos de gastos al órgano de gobierno"
-"account_group_655","655","Pérdidas de créditos incobrables derivados de la actividad"
-"account_group_656","656","Resultados de operaciones en común"
-"account_group_658","658","Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad"
-"account_group_659","659","Otras pérdidas en gestión corriente"
-"account_group_66","66","Gastos financieros"
-"account_group_660","660","Gastos financieros por actualización de provisiones"
-"account_group_661","661","Intereses de obligaciones y bonos"
-"account_group_6610","6610","Intereses de obligaciones y bonos a largo plazo, empresas del grupo"
-"account_group_6611","6611","Intereses de obligaciones y bonos a largo plazo, empresas asociadas"
-"account_group_6612","6612","Intereses de obligaciones y bonos a largo plazo, otras partes vinculadas"
-"account_group_6613","6613","Intereses de obligaciones y bonos a largo plazo, otras empresas"
-"account_group_6615","6615","Intereses de obligaciones y bonos a corto plazo, empresas del grupo"
-"account_group_6616","6616","Intereses de obligaciones y bonos a corto plazo, empresas asociadas"
-"account_group_6617","6617","Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas"
-"account_group_6618","6618","Intereses de obligaciones y bonos a corto plazo, otras empresas"
-"account_group_662","662","Intereses de deudas"
-"account_group_6620","6620","Intereses de deudas, empresas del grupo"
-"account_group_6621","6621","Intereses de deudas, empresas asociadas"
-"account_group_6622","6622","Intereses de deudas, otras partes vinculadas"
-"account_group_6623","6623","Intereses de deudas con entidades de crédito"
-"account_group_6624","6624","Intereses de deudas, otras empresas"
-"account_group_663","663","Pérdidas por valoración de instrumentos financieros por su valor razonable"
-"account_group_6630","6630","Pérdidas de cartera de negociación"
-"account_group_6631","6631","Pérdidas de designados por la empresa"
-"account_group_6632","6632","Pérdidas de disponibles para la venta"
-"account_group_6633","6633","Pérdidas de instrumentos de cobertura"
-"account_group_664","664","Gastos por dividendos de acciones o participaciones consideradas como pasivos financieros"
-"account_group_6640","6640","Dividendos de pasivos, empresas del grupo"
-"account_group_6641","6641","Dividendos de pasivos, empresas asociadas"
-"account_group_6642","6642","Dividendos de pasivos, otras partes vinculadas"
-"account_group_6643","6643","Dividendos de pasivos, otras empresas"
-"account_group_665","665","Intereses por descuento de efectos y operaciones de «factoring»"
-"account_group_6650","6650","Intereses por descuento de efectos en entidades de crédito del grupo"
-"account_group_6651","6651","Intereses por descuento de efectos en entidades de crédito asociadas"
-"account_group_6652","6652","Intereses por descuento de efectos en otras entidades de crédito vinculadas"
-"account_group_6653","6653","Intereses por descuento de efectos en otras entidades de crédito"
-"account_group_6654","6654","Intereses por operaciones de «factoring» con entidades de crédito del grupo"
-"account_group_6655","6655","Intereses por operaciones de ""factoring"" con entidades de crédito asociadas"
-"account_group_6656","6656","Intereses por operaciones de ""factoring"" con entidades de crédito vinculadas"
-"account_group_6657","6657","Intereses por operaciones de «factoring» con otras entidades de crédito"
-"account_group_666","666","Pérdidas en participaciones y valores representativos de deuda"
-"account_group_6660","6660","Pérdidas en valores representativos de deuda a largo plazo, empresas del grupo"
-"account_group_6661","6661","Pérdidas en valores representativos de deuda a largo plazo, empresas asociadas"
-"account_group_6662","6662","Pérdidas en valores representativos de deuda a largo plazo, otras partes vinculadas"
-"account_group_6663","6663","Pérdidas en participaciones y valores representativos de deuda a largo plazo, otras empresas"
-"account_group_6665","6665","Pérdidas en participaciones y valores representativos de deuda a corto plazo, empresas del grupo"
-"account_group_6666","6666","Pérdidas en participaciones y valores representativos de deuda a corto plazo, empresas asociadas"
-"account_group_6667","6667","Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas"
-"account_group_6668","6668","Pérdidas en valores representativos de deuda a corto plazo, otras empresas"
-"account_group_667","667","Pérdidas de créditos no comerciales"
-"account_group_6670","6670","Pérdidas de créditos a largo plazo, empresas del grupo"
-"account_group_6671","6671","Pérdidas de créditos a largo plazo, empresas asociadas"
-"account_group_6672","6672","Pérdidas de créditos a largo plazo, otras partes vinculadas"
-"account_group_6673","6673","Pérdidas de créditos a largo plazo, otras empresas"
-"account_group_6675","6675","Pérdidas de créditos a corto plazo, empresas del grupo"
-"account_group_6676","6676","Pérdidas de créditos a corto plazo, empresas asociadas"
-"account_group_6677","6677","Pérdidas de créditos a corto plazo, otras partes vinculadas"
-"account_group_6678","6678","Pérdidas de créditos a corto plazo, otras empresas"
-"account_group_668","668","Diferencias negativas de cambio"
-"account_group_669","669","Otros gastos financieros"
-"account_group_67","67","Pérdidas procedentes de activos no corrientes y gastos excepcionales"
-"account_group_670","670","Pérdidas procedentes del inmovilizado intangible"
-"account_group_671","671","Pérdidas procedentes del inmovilizado material"
-"account_group_672","672","Pérdidas procedentes de las inversiones inmobiliarias"
-"account_group_673","673","Pérdidas procedentes de participaciones a largo plazo en partes vinculadas"
-"account_group_6733","6733","Pérdidas procedentes de participaciones a largo plazo, empresas del grupo"
-"account_group_6734","6734","Pérdidas procedentes de participaciones a largo plazo, empresas asociadas"
-"account_group_6735","6735","Pérdidas procedentes de participaciones a largo plazo, otras partes vinculadas"
-"account_group_675","675","Pérdidas por operaciones con obligaciones propias"
-"account_group_678","678","Gastos excepcionales"
-"account_group_68","68","Dotaciones para amortizaciones"
-"account_group_680","680","Amortización del inmovilizado intangible"
-"account_group_681","681","Amortización del inmovilizado material"
-"account_group_682","682","Amortización de las inversiones inmobiliarias"
-"account_group_69","69","Pérdidas por deterioroy otras dotaciones"
-"account_group_690","690","Pérdidas por deterioro del inmovilizado intangible"
-"account_group_691","691","Pérdidas por deterioro del inmovilizado material"
-"account_group_692","692","Pérdidas por deterioro de las inversiones inmobiliarias"
-"account_group_693","693","Pérdidas por deterioro de existencias"
-"account_group_6930","6930","Pérdidas por deterioro de productos terminados y en curso de fabricación"
-"account_group_6931","6931","Pérdidas por deterioro de mercaderías"
-"account_group_6932","6932","Pérdidas por deterioro de materias primas"
-"account_group_6933","6933","Pérdidas por deterioro de otros aprovisionamientos"
-"account_group_694","694","Pérdidas por deterioro de créditos por operaciones comerciales"
-"account_group_695","695","Dotación a la provisión por operaciones comerciales"
-"account_group_6954","6954","Dotación a la provisión por contratos onerosos"
-"account_group_6959","6959","Dotación a la provisión para otras operaciones comerciales"
-"account_group_696","696","Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo"
-"account_group_6960","6960","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo"
-"account_group_6961","6961","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas"
-"account_group_6962","6962","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas"
-"account_group_6963","6963","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas"
-"account_group_6965","6965","Pérdidas por deterioro en valores representativos de deuda a largo plazo, empresas del grupo"
-"account_group_6966","6966","Pérdidas por deterioro en valores representativos de deuda a largo plazo, empresas asociadas"
-"account_group_6967","6967","Pérdidas por deterioro en valores representativos de deuda a largo plazo, otras partes vinculadas"
-"account_group_6968","6968","Pérdidas por deterioro en valores representativos de deuda a largo plazo, de otras empresas"
-"account_group_697","697","Pérdidas por deterioro de créditos a largo plazo"
-"account_group_6970","6970","Pérdidas por deterioro de créditos a largo plazo, empresas del grupo"
-"account_group_6971","6971","Pérdidas por deterioro de créditos a largo plazo, empresas asociadas"
-"account_group_6972","6972","Pérdidas por deterioro de créditos a largo plazo, otras partes vinculadas"
-"account_group_6973","6973","Pérdidas por deterioro de créditos a largo plazo, otras empresas"
-"account_group_698","698","Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo"
-"account_group_6980","6980","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo"
-"account_group_6981","6981","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas"
-"account_group_6985","6985","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo"
-"account_group_6986","6986","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas"
-"account_group_6987","6987","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas"
-"account_group_6988","6988","Pérdidas por deterioro en valores representativos de deuda a corto plazo, de otras empresas"
-"account_group_699","699","Pérdidas por deterioro de créditos a corto plazo"
-"account_group_6990","6990","Pérdidas por deterioro de créditos a corto plazo, empresas del grupo"
-"account_group_6991","6991","Pérdidas por deterioro de créditos a corto plazo, empresas asociadas"
-"account_group_6992","6992","Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas"
-"account_group_6993","6993","Pérdidas por deterioro de créditos a corto plazo, otras empresas"
-"account_group_7","7","Ventas e ingresos"
-"account_group_70","70","Ventas de mercaderías, de producción propia, de servicios, etc"
-"account_group_700","700","Ventas de mercaderías"
-"account_group_701","701","Ventas de productos terminados"
-"account_group_702","702","Ventas de productos semiterminados"
-"account_group_703","703","Ventas de subproductos y residuos"
-"account_group_704","704","Ventas de envases y embalajes"
-"account_group_705","705","Prestaciones de servicios"
-"account_group_706","706","Descuentos sobre ventas por pronto pago"
-"account_group_7060","7060","Descuentos sobre ventas por pronto pago de mercaderías"
-"account_group_7061","7061","Descuentos sobre ventas por pronto pago de productos terminados"
-"account_group_7062","7062","Descuentos sobre ventas por pronto pago de productos semiterminados"
-"account_group_7063","7063","Descuentos sobre ventas por pronto pago de subproductos y residuos"
-"account_group_708","708","Devoluciones de ventas y operaciones similares"
-"account_group_7080","7080","Devoluciones de ventas de mercaderías"
-"account_group_7081","7081","Devoluciones de ventas de productos terminados"
-"account_group_7082","7082","Devoluciones de ventas de productos semiterminados"
-"account_group_7083","7083","Devoluciones de ventas de subproductos y residuos"
-"account_group_7084","7084","Devoluciones de ventas de envases y embalajes"
-"account_group_709","709","«Rappels» sobre ventas"
-"account_group_7090","7090","«Rappels» sobre ventas de mercaderías"
-"account_group_7091","7091","«Rappels» sobre ventas de productos terminados"
-"account_group_7092","7092","«Rappels» sobre ventas de productos semiterminados"
-"account_group_7093","7093","«Rappels» sobre ventas de subproductos y residuos"
-"account_group_7094","7094","«Rappels» sobre ventas de envases y embalajes"
-"account_group_71","71","Variación de existencias"
-"account_group_710","710","Variación de existencias de productos en curso"
-"account_group_711","711","Variación de existencias de productos semiterminados"
-"account_group_712","712","Variación de existencias de productos terminados"
-"account_group_713","713","Variación de existencias de subproductos, residuos y materiales recuperados"
-"account_group_72","72","Ingresos propios de la entidad"
-"account_group_720","720","Cuotas de asociados y afiliados"
-"account_group_721","721","Cuotas de usuarios"
-"account_group_722","722","Promociones para captación de recursos"
-"account_group_723","723","Ingresos de patrocinadores y colaboraciones"
-"account_group_728","728","Ingresos por reintegro de ayudas y asignaciones"
-"account_group_73","73","Trabajos realizados para la empresa"
-"account_group_730","730","Trabajos realizados para el inmovilizado intangible"
-"account_group_731","731","Trabajos realizados para el inmovilizado material"
-"account_group_732","732","Trabajos realizados en inversiones inmobiliarias"
-"account_group_733","733","Trabajos realizados para el inmovilizado material en curso"
-"account_group_74","74","Subvenciones, donaciones y legados"
-"account_group_740","740","Subvenciones, donaciones y legados a la explotación"
-"account_group_746","746","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio"
-"account_group_747","747","Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio"
-"account_group_75","75","Otros ingresos de gestión"
-"account_group_751","751","Resultados de operaciones en común"
-"account_group_7510","7510","Pérdida transferida (gestor)"
-"account_group_7511","7511","Beneficio atribuido (partícipe o asociado no gestor)"
-"account_group_752","752","Ingresos por arrendamientos"
-"account_group_753","753","Ingresos de propiedad industrial cedida en explotación"
-"account_group_754","754","Ingresos por comisiones"
-"account_group_755","755","Ingresos por servicios al personal"
-"account_group_759","759","Ingresos por servicios diversos"
-"account_group_76","76","Ingresos financieros"
-"account_group_760","760","Ingresos de participaciones en instrumentos de patrimonio"
-"account_group_7600","7600","Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo"
-"account_group_7601","7601","Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas"
-"account_group_7602","7602","Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas"
-"account_group_7603","7603","Ingresos de participaciones en instrumentos de patrimonio, otras empresas"
-"account_group_761","761","Ingresos de valores representativos de deuda"
-"account_group_7610","7610","Ingresos de valores representativos de deuda, empresas del grupo"
-"account_group_7611","7611","Ingresos de valores representativos de deuda, empresas asociadas"
-"account_group_7612","7612","Ingresos de valores representativos de deuda, otras partes vinculadas"
-"account_group_7613","7613","Ingresos de valores representativos de deuda, otras empresas"
-"account_group_762","762","Ingresos de créditos"
-"account_group_7620","7620","Ingresos de créditos a largo plazo"
-"account_group_76200","76200","Ingresos de créditos a largo plazo, empresas del grupo"
-"account_group_76201","76201","Ingresos de créditos a largo plazo, empresas asociadas"
-"account_group_76202","76202","Ingresos de créditos a largo plazo, otras partes vinculadas"
-"account_group_76203","76203","Ingresos de créditos a largo plazo, otras empresas"
-"account_group_7621","7621","Ingresos de créditos a corto plazo"
-"account_group_76210","76210","Ingresos de créditos a corto plazo, empresas del grupo"
-"account_group_76211","76211","Ingresos de créditos a corto plazo, empresas asociadas"
-"account_group_76212","76212","Ingresos de créditos a corto plazo, otras partes vinculadas"
-"account_group_76213","76213","Ingresos de créditos a corto plazo, otras empresas"
-"account_group_763","763","Beneficios por valoración de instrumentos financieros por su valor razonable"
-"account_group_7630","7630","Beneficios de cartera de negociación"
-"account_group_7631","7631","Beneficios de designados por la empresa"
-"account_group_7632","7632","Beneficios de disponibles para la venta"
-"account_group_7633","7633","Beneficios de instrumentos de cobertura"
-"account_group_766","766","Beneficios en participaciones y valores representativos de deuda"
-"account_group_7660","7660","Beneficios en valores representativos de deuda a largo plazo, empresas del grupo"
-"account_group_7661","7661","Beneficios en valores representativos de deuda a largo plazo, empresas asociadas"
-"account_group_7662","7662","Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas"
-"account_group_7663","7663","Beneficios en participaciones y valores representativos de deuda a largo plazo, otras empresas"
-"account_group_7665","7665","Beneficios en participaciones y valores representativos de deuda a corto plazo, empresas del grupo"
-"account_group_7666","7666","Beneficios en participaciones y valores representativos de deuda a corto plazo, empresas asociadas"
-"account_group_7667","7667","Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas"
-"account_group_7668","7668","Beneficios en valores representativos de deuda a corto plazo, otras empresas"
-"account_group_767","767","Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo"
-"account_group_768","768","Diferencias positivas de cambio"
-"account_group_769","769","Otros ingresos financieros"
-"account_group_77","77","Beneficios procedentes de activos no corrientes e ingresos excepcionales"
-"account_group_770","770","Beneficios procedentes del inmovilizado intangible"
-"account_group_771","771","Beneficios procedentes del inmovilizado material"
-"account_group_772","772","Beneficios procedentes de las inversiones inmobiliarias"
-"account_group_773","773","Beneficios procedentes de participaciones a largo plazo en partes vinculadas"
-"account_group_7733","7733","Beneficios procedentes de participaciones a largo plazo, empresas del grupo"
-"account_group_7734","7734","Beneficios procedentes de participaciones a largo plazo, empresas asociadas"
-"account_group_7735","7735","Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas"
-"account_group_774","774","Diferencia negativa en combinaciones de negocios"
-"account_group_775","775","Beneficios por operaciones con obligaciones propias"
-"account_group_778","778","Ingresos excepcionales"
-"account_group_79","79","Excesos y aplicaciones de provisiones y de pérdidas por deterioro"
-"account_group_790","790","Reversión del deterioro del inmovilizado intangible"
-"account_group_791","791","Reversión del deterioro del inmovilizado material"
-"account_group_792","792","Reversión del deterioro de las inversiones inmobiliarias"
-"account_group_793","793","Reversión del deterioro de existencias"
-"account_group_7930","7930","Reversión del deterioro de productos terminados y en curso de fabricación"
-"account_group_7931","7931","Reversión del deterioro de mercaderías"
-"account_group_7932","7932","Reversión del deterioro de materias primas"
-"account_group_7933","7933","Reversión del deterioro de otros aprovisionamientos"
-"account_group_794","794","Reversión del deterioro de créditos por operaciones comerciales"
-"account_group_795","795","Exceso de provisiones"
-"account_group_7950","7950","Exceso de provisión por retribuciones al personal"
-"account_group_7951","7951","Exceso de provisión para impuestos"
-"account_group_7952","7952","Exceso de provisión para otras responsabilidades"
-"account_group_7954","7954","Exceso de provisión por operaciones comerciales"
-"account_group_79544","79544","Exceso de provisión por contratos onerosos"
-"account_group_79549","79549","Exceso de provisión para otras operaciones comerciales"
-"account_group_7955","7955","Exceso de provisión para actuaciones medioambientales"
-"account_group_7956","7956","Exceso de provisión para reestructuraciones"
-"account_group_7957","7957","Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio"
-"account_group_796","796","Reversión del deterioro de participaciones y valores representativos de deuda a largo plazo"
-"account_group_7960","7960","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo"
-"account_group_7961","7961","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas"
-"account_group_7965","7965","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo"
-"account_group_7966","7966","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas"
-"account_group_7967","7967","Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas"
-"account_group_7968","7968","Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas"
-"account_group_797","797","Reversión del deterioro de créditos a largo plazo"
-"account_group_7970","7970","Reversión del deterioro de créditos a largo plazo, empresas del grupo"
-"account_group_7971","7971","Reversión del deterioro de créditos a largo plazo, empresas asociadas"
-"account_group_7972","7972","Reversión del deterioro de créditos a largo plazo, otras partes vinculadas"
-"account_group_7973","7973","Reversión del deterioro de créditos a largo plazo, otras empresas"
-"account_group_798","798","Reversión del deterioro de participaciones y valores representativos de deuda a corto plazo"
-"account_group_7980","7980","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo"
-"account_group_7981","7981","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas"
-"account_group_7985","7985","Reversión del deterioro en valores representativos de deuda a corto plazo, empresas del grupo"
-"account_group_7986","7986","Reversión del deterioro en valores representativos de deuda a corto plazo, empresas asociadas"
-"account_group_7987","7987","Reversión del deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas"
-"account_group_7988","7988","Reversión del deterioro en valores representativos de deuda a corto plazo, otras empresas"
-"account_group_799","799","Reversión del deterioro de créditos a corto plazo"
-"account_group_7990","7990","Reversión del deterioro de créditos a corto plazo, empresas del grupo"
-"account_group_7991","7991","Reversión del deterioro de créditos a corto plazo, empresas asociadas"
-"account_group_7992","7992","Reversión del deterioro de créditos a corto plazo, otras partes vinculadas"
-"account_group_7993","7993","Reversión del deterioro de créditos a corto plazo, otras empresas"
-"account_group_8","8","Gastos imputados al patrimonio neto"
-"account_group_80","80","Gastos financieros por valoración de activos y pasivos"
-"account_group_800","800","Pérdidas en activos financieros disponibles para la venta"
-"account_group_802","802","Transferencia de beneficios en activos financieros disponibles para la venta"
-"account_group_81","81","Gastos en operaciones de cobertura"
-"account_group_810","810","Pérdidas por coberturas de flujos de efectivo"
-"account_group_811","811","Pérdidas por coberturas de inversiones netas en un negocio en el extranjero"
-"account_group_812","812","Transferencia de beneficios por coberturas de flujos de efectivo"
-"account_group_813","813","Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero"
-"account_group_82","82","Gastos por diferencias de conversión"
-"account_group_820","820","Diferencias de conversión negativas"
-"account_group_821","821","Transferencia de diferencias de conversión positivas"
-"account_group_83","83","Impuesto sobre beneficios"
-"account_group_830","830","Impuesto sobre beneficios"
-"account_group_8300","8300","Impuesto corriente"
-"account_group_8301","8301","Impuesto diferido"
-"account_group_833","833","Ajustes negativos en la imposición sobre beneficios"
-"account_group_834","834","Ingresos fiscales por diferencias permanentes"
-"account_group_835","835","Ingresos fiscales por deducciones y bonificaciones"
-"account_group_836","836","Transferencia de diferencias permanentes"
-"account_group_837","837","Transferencia de deducciones y bonificaciones"
-"account_group_838","838","Ajustes positivos en la imposición sobre beneficios"
-"account_group_84","84","Transferencias de subvenciones, donaciones y legados"
-"account_group_840","840","Transferencia de subvenciones oficiales de capital"
-"account_group_841","841","Transferencia de donaciones y legados de capital"
-"account_group_842","842","Transferencia de otras subvenciones, donaciones y legados"
-"account_group_85","85","Gastos por pérdidas actuariales y ajustes en los activos por retribuciones a largo plazo de prestación definida"
-"account_group_850","850","Pérdidas actuariales"
-"account_group_851","851","Ajustes negativos en activos por retribuciones a largo plazo de prestación definida"
-"account_group_86","86","Gastos por activos no corrientes en venta"
-"account_group_860","860","Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"
-"account_group_862","862","Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"
-"account_group_89","89","Gastos de participaciones en empresas del grupo o asociadas con ajustes valorativos positivos previos"
-"account_group_891","891","Deterioro de participaciones en el patrimonio, empresas del grupo"
-"account_group_892","892","Deterioro de participaciones en el patrimonio, empresas asociadas"
-"account_group_9","9","Ingresos imputados al patrimonio neto"
-"account_group_90","90","Ingresos financieros por valoración de activosy pasivos"
-"account_group_900","900","Beneficios en activos financieros disponibles para la venta"
-"account_group_902","902","Transferencia de pérdidas de activos financieros disponibles para la venta"
-"account_group_91","91","Ingresos en operaciones de cobertura"
-"account_group_910","910","Beneficios por coberturas de flujos de efectivo"
-"account_group_911","911","Beneficios por coberturas de una inversión neta en un negocio en el extranjero"
-"account_group_912","912","Transferencia de pérdidas por coberturas de flujos de efectivo"
-"account_group_913","913","Transferencia de pérdidas por coberturas de una inversión neta en un negocio en el extranjero"
-"account_group_92","92","Ingresos por diferencias de conversión"
-"account_group_920","920","Diferencias de conversión positivas"
-"account_group_921","921","Transferencia de diferencias de conversión negativas"
-"account_group_94","94","Ingresos por subvenciones, donaciones y legados"
-"account_group_940","940","Ingresos de subvenciones oficiales de capital"
-"account_group_941","941","Ingresos de donaciones y legados de capital"
-"account_group_942","942","Ingresos de otras subvenciones, donaciones y legados"
-"account_group_95","95","Ingresos por ganancias actuariales y ajustes en los activos por retribuciones a largo plazo de prestación definida"
-"account_group_950","950","Ganancias actuariales"
-"account_group_951","951","Ajustes positivos en activos por retribuciones a largo plazo de prestación definida"
-"account_group_96","96","Ingresos por activos no corrientes en venta"
-"account_group_960","960","Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"
-"account_group_962","962","Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"
-"account_group_99","99","Ingresos de participaciones en empresas del grupo o asociadas con ajustes valorativos negativos previos"
-"account_group_991","991","Recuperación de ajustes valorativos negativos previos, empresas del grupo"
-"account_group_992","992","Recuperación de ajustes valorativos negativos previos, empresas asociadas"
-"account_group_993","993","Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo"
-"account_group_994","994","Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas"
+"id","code_prefix_start","name","name@es"
+"account_group_1","1","Basic financing","Financiación Básica"
+"account_group_10","10","Capital","Capital"
+"account_group_100","100","Share capital","Capital social"
+"account_group_101","101","Assigned capital","Fondo social"
+"account_group_102","102","Capital","Capital"
+"account_group_103","103","Uncalled capital","Socios por desembolsos no exigidos"
+"account_group_1030","1030","Uncalled capital","Socios por desembolsos no exigidos, capital social"
+"account_group_1034","1034","Uncalled capital pending registration","Socios por desembolsos no exigidos, capital pendiente de inscripción"
+"account_group_104","104","Uncalled non-monetary contributions","Socios por aportaciones no dinerarias pendientes"
+"account_group_1040","1040","Uncalled non-monetary contributions, capital","Socios por aportaciones no dinerarias pendientes, capital social"
+"account_group_1044","1044","Uncalled non-monetary contributions, capital pending registration","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción"
+"account_group_108","108","Own shares or equity holdings in special situations","Acciones o participaciones propias en situaciones especiales"
+"account_group_109","109","Own shares or equity holdings for reduction of capital","Acciones o participaciones propias para reducción de capital"
+"account_group_11","11","Reserves and other equity instruments","Reservas y otros instrumentos de patrimonio"
+"account_group_110","110","Share premium or additional paid-in capital","Prima de emisión o asunción"
+"account_group_111","111","Other equity instruments","Otros instrumentos de patrimonio neto"
+"account_group_1110","1110","Equity from issue of compound financial instruments","Patrimonio neto por emisión de instrumentos financieros compuestos"
+"account_group_1111","1111","Other equity instruments","Resto de instrumentos de patrimonio neto"
+"account_group_112","112","Legal reserve","Reserva legal"
+"account_group_113","113","Voluntary reserves","Reservas voluntarias"
+"account_group_114","114","Special reserves","Reservas especiales"
+"account_group_1140","1140","Reserves for parent company shares or equity holdings","Reservas para acciones o participaciones de la sociedad dominante"
+"account_group_1141","1141","Statutory reserves","Reservas estatutarias"
+"account_group_1142","1142","Redeemed capital reserve","Reserva por capital amortizado"
+"account_group_1143","1143","Goodwill reserve","Reserva por fondo de comercio"
+"account_group_1144","1144","Reserves for own shares accepted as collateral","Reservas por acciones propias aceptadas en garantía"
+"account_group_115","115","Reserves for actuarial gains and losses and other adjustments","Reservas por pérdidas y ganancias actuariales y otros ajustes"
+"account_group_118","118","Contributions from equity holders or owners","Aportaciones de socios o propietarios"
+"account_group_119","119","Differences on translation of capital to euros","Diferencias por ajuste del capital a euros"
+"account_group_12","12","Profit/loss pending distribution or application","Resultados pendientes de aplicación"
+"account_group_120","120","Retained earnings","Remanente"
+"account_group_121","121","Prior periods' losses","Resultados negativos de ejercicios anteriores"
+"account_group_129","129",Profit/loss for the period,"Resultado del ejercicio"
+"account_group_13","13","Grants, donations and valuation adjustments","Subvenciones, donaciones y ajustes por cambios de valor"
+"account_group_130","130","Government capital grants","Subvenciones oficiales de capital"
+"account_group_131","131","Capital donations and bequests","Donaciones y legados de capital"
+"account_group_132","132","Other grants, donations and bequests","Otras subvenciones, donaciones y legados"
+"account_group_133","133","Valuation adjustments to available-for-sale financial assets","Ajustes por valoración en activos financieros disponibles para la venta"
+"account_group_134","134","Hedging transactions","Operaciones de cobertura"
+"account_group_1340","1340","Cash flow hedges","Cobertura de flujos de efectivo"
+"account_group_1341","1341","Hedges of a net investment in a foreign operation","Cobertura de una inversión neta en un negocio en el extranjero"
+"account_group_135","135","Translation differences","Diferencias de conversión"
+"account_group_136","136","Valuation adjustments to non-current assets and disposal groups held for sale","Ajustes por valoración en activos no corrientes y grupos enajenables de elementos, mantenidos para la venta"
+"account_group_137","137","Deferred tax income","Ingresos fiscales a distribuir en varios ejercicios"
+"account_group_1370","1370","Deferred tax income on permanent differences","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios"
+"account_group_1371","1371","Deferred tax income for tax deductions and tax credits","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios"
+"account_group_14","14","Provisions","Provisiones"
+"account_group_140","140","Provisions for long-term employee benefits","Provisión por retribuciones a largo plazo al personal"
+"account_group_141","141","Provisions for taxes","Provisión para impuestos"
+"account_group_142","142","Provisions for other liabilities","Provisión para otras responsabilidades"
+"account_group_143","143","Provisions for dismantlement, removal or restoration of fixed assets","Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado"
+"account_group_145","145","Provisions for environmental actions","Provisión para actuaciones medioambientales"
+"account_group_146","146","Provisions for restructuring costs","Provisión para reestructuraciones"
+"account_group_147","147","Provisions for share-based payment transactions","Provisión por transacciones con pagos basados en instrumentos de patrimonio"
+"account_group_15","15","Non-current payables of a special nature","Deudas a largo plazo con características especiales"
+"account_group_150","150","Non-current liability-classified shares or equity holdings","Acciones o participaciones a largo plazo consideradas como pasivos financieros"
+"account_group_153","153","Liability-classified uncalled share capital or equity holdings","Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros"
+"account_group_1533","1533","Uncalled share capital or equity holdings, group companies","Desembolsos no exigidos, empresas del grupo"
+"account_group_1534","1534","Uncalled share capital or equity holdings, associates","Desembolsos no exigidos, empresas asociadas"
+"account_group_1535","1535","Uncalled share capital or equity holdings, other related parties","Desembolsos no exigidos, otras partes vinculadas"
+"account_group_1536","1536","Other uncalled share capital or equity holdings","Otros desembolsos no exigidos"
+"account_group_154","154","Liability-classified uncalled non-monetary contributions of shares or equity holdings","Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros"
+"account_group_1543","1543","Uncalled non-monetary contributions, group companies","Aportaciones no dinerarias pendientes, empresas del grupo"
+"account_group_1544","1544","Uncalled non-monetary contributions, associates","Aportaciones no dinerarias pendientes, empresas asociadas"
+"account_group_1545","1545","Uncalled non-monetary contributions, other related parties","Aportaciones no dinerarias pendientes, otras partes vinculadas"
+"account_group_1546","1546","Other uncalled non-monetary contributions","Otras aportaciones no dinerarias pendientes"
+"account_group_16","16","Non-current payables to related parties","Deudas a largo plazo con partes vinculadas"
+"account_group_160","160","Non-current debt with related financial institutions","Deudas a largo plazo con entidades de crédito vinculadas"
+"account_group_1603","1603","Non-current debt with financial institutions, group companies","Deudas a largo plazo con entidades de crédito, empresas del grupo"
+"account_group_1604","1604","Non-current debt with financial institutions, associates","Deudas a largo plazo con entidades de crédito, empresas asociadas"
+"account_group_1605","1605","Non-current debt with other related financial institutions","Deudas a largo plazo con otras entidades de crédito vinculadas"
+"account_group_161","161","Non-current payables to suppliers of fixed assets, related parties","Proveedores de inmovilizado a largo plazo, partes vinculadas"
+"account_group_1613","1613","Non-current payables to suppliers of fixed assets, group companies","Proveedores de inmovilizado a largo plazo, empresas del grupo"
+"account_group_1614","1614","Non-current payables to suppliers of fixed assets, associates","Proveedores de inmovilizado a largo plazo, empresas asociadas"
+"account_group_1615","1615","Non-current payables to suppliers of fixed assets, other related parties","Proveedores de inmovilizado a largo plazo, otras partes vinculadas"
+"account_group_162","162","Non-current finance lease payables, related parties","Acreedores por arrendamiento financiero a largo plazo, partes vinculadas"
+"account_group_1623","1623","Non-current finance lease payables, group companies","Acreedores por arrendamiento financiero a largo plazo, empresas de grupo"
+"account_group_1624","1624","Non-current finance lease payables, associates","Acreedores por arrendamiento financiero a largo plazo, empresas asociadas"
+"account_group_1625","1625","Non-current finance lease payables, other related parties","Acreedores por arrendamiento financiero a largo plazo, otras partes vinculadas."
+"account_group_163","163","Other non-current payables to related parties","Otras deudas a largo plazo con partes vinculadas"
+"account_group_1633","1633","Other non-current payables, group companies","Otras deudas a largo plazo, empresas del grupo"
+"account_group_1634","1634","Other non-current payables, associates","Otras deudas a largo plazo, empresas asociadas"
+"account_group_1635","1635","Other non-current payables, other related parties","Otras deudas a largo plazo, con otras partes vinculadas"
+"account_group_17","17","Non-current payables for loeans, debentures and other","Deudas a largo plazo por préstamos recibidos, empréstitos y otros conceptos"
+"account_group_170","170","Non-current debt with financial institutions","Deudas a largo plazo con entidades de crédito"
+"account_group_171","171","Non-current payables","Deudas a largo plazo"
+"account_group_172","172","Non-current payables convertible into grants, donations and bequests","Deudas a largo plazo transformables en subvenciones, donaciones y legados"
+"account_group_173","173","Non-current payables to suppliers of fixed assets","Proveedores de inmovilizado a largo plazo"
+"account_group_174","174","Non-current finance lease payables","Acreedores por arrendamiento financiero a largo plazo"
+"account_group_175","175","Non-current bills payable","Efectos a pagar a largo plazo"
+"account_group_176","176","Non-current liabilities arising from derivative financial instruments","Pasivos por derivados financieros a largo plazo"
+"account_group_1760","1760","Liabilities arising from derivative financial instrument","Pasivos por derivados financieros"
+"account_group_1765","1765","Non-current liabilities arising from derivative financial instruments, trading portfolio","Pasivos por derivados financieros a largo plazo, cartera de negociación"
+"account_group_1768","1768","Non-current liabilities arising from derivative financial instruments, hedging instruments","Pasivos por derivados financieros a largo plazo, instrumentos de cobertura"
+"account_group_177","177","Bonds and obligations","Obligaciones y bonos"
+"account_group_178","178","Convertible bonds and obligations","Obligaciones y bonos convertibles"
+"account_group_179","179","Other marketable securities","Deudas representadas en otros valores negociables"
+"account_group_18","18","Non-current guarantees, deposits and other liabilities","Pasivos por fianzas, garantías y otros conceptos a largo plazo"
+"account_group_180","180","Non-current guarantees received","Fianzas recibidas a largo plazo"
+"account_group_181","181","Advances of long-term sales","Anticipos recibidos por ventas o prestaciones de servicios a largo plazo"
+"account_group_185","185","Non-current deposits received","Depósitos recibidos a largo plazo"
+"account_group_189","189","Non-current financial guarantees","Garantías financieras a largo plazo"
+"account_group_19","19","Temporary financing","Situaciones transitorias de financiación"
+"account_group_190","190","Shares or equity holdings issued","Acciones o participaciones emitidas"
+"account_group_192","192","Subscribed shares","Suscriptores de acciones"
+"account_group_194","194","Issued capital pending registration","Capital emitido pendiente de inscripción"
+"account_group_195","195","Liability-classified shares or equity holdings issued","Acciones o participaciones emitidas consideradas como pasivos financieros"
+"account_group_197","197","Liability-classified subscribed shares","Suscriptores de acciones consideradas como pasivos financieros"
+"account_group_199","199","Liability-classified shares or equity holdings issued pending registration","Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción."
+"account_group_2","2","Non-current assets","Activo no corriente"
+"account_group_20","20","Intangible assets","Inmovilizaciones intangibles"
+"account_group_200","200","Research","Investigación"
+"account_group_201","201","Development","Desarrollo"
+"account_group_202","202","Administrative concessions","Concesiones administrativas"
+"account_group_203","203","Industrial property","Propiedad industrial"
+"account_group_204","204","Goodwill","Fondo de comercio"
+"account_group_205","205","Leaseholds","Derechos de traspaso"
+"account_group_206","206","Computer software","Aplicaciones informáticas"
+"account_group_207","207","Rights over transferred assets in use","Derechos sobre activos cedidos en uso"
+"account_group_209","209","Advances for intangible assets","Anticipos para inmovilizaciones intangibles"
+"account_group_21","21","Property, plant and equipment","Inmovilizaciones materiales"
+"account_group_210","210","Land and natural resources","Terrenos y bienes naturales"
+"account_group_211","211","Buildings","Construcciones"
+"account_group_212","212","Technical installations","Instalaciones técnicas"
+"account_group_213","213","Machinery","Maquinaria"
+"account_group_214","214","Equipment","Utillaje"
+"account_group_215","215","Other installations","Otras instalaciones"
+"account_group_216","216","Furniture","Mobiliario"
+"account_group_217","217","Information technology equipment","Equipos para procesos de información"
+"account_group_218","218","Motor vehicles","Elementos de transporte"
+"account_group_219","219","Other property, plant and equipment","Otro inmovilizado material"
+"account_group_22","22","Investment property","Inversiones inmobiliarias"
+"account_group_220","220","Investments in land and natural resources","Inversiones en terrenos y bienes naturales"
+"account_group_221","221","Investments in buildings","Inversiones en construcciones"
+"account_group_23","23","Property, plant and equipment under construction","Inmovilizaciones materiales en curso"
+"account_group_230","230","Preparation of land and natural resources","Adaptación de terrenos y bienes naturales"
+"account_group_231","231","Buildings under construction","Construcciones en curso"
+"account_group_232","232","Technical installations under assembly","Instalaciones técnicas en montaje"
+"account_group_233","233","Machinery under assembly","Maquinaria en montaje"
+"account_group_237","237","Information technology equipment under assembly","Equipos para procesos de información en montaje"
+"account_group_239","239","Advances for property, plant and equipment","Anticipos para inmovilizaciones materiales"
+"account_group_24","24","Non-current investments in related parties","Inversiones financieras a largo plazo en partes vinculadas"
+"account_group_240","240","Non-current investments in related parties","Participaciones a largo plazo en partes vinculadas"
+"account_group_2403","2403","Non-current investments in group companies","Participaciones a largo plazo en empresas del grupo"
+"account_group_2404","2404","Non-current investments in associates","Participaciones a largo plazo en empresas asociadas"
+"account_group_2405","2405","Non-current investments in other related parties","Participaciones a largo plazo en otras partes vinculadas"
+"account_group_241","241","Non-current debt securities of related parties","Valores representativos de deuda a largo plazo de partes vinculadas"
+"account_group_2413","2413","Non-current debt securities of group companies","Valores representativos de deuda a largo plazo de empresas del grupo"
+"account_group_2414","2414","Non-current debt securities of associates","Valores representativos de deuda a largo plazo de empresas asociadas"
+"account_group_2415","2415","Non-current debt securities of other related parties","Valores representativos de deuda a largo plazo de otras partes vinculadas"
+"account_group_242","242","Non-current loans to related parties","Créditos a largo plazo a partes vinculadas"
+"account_group_2423","2423","Non-current loans to group companies","Créditos a largo plazo a empresas del grupo"
+"account_group_2424","2424","Non-current loans to associates","Créditos a largo plazo a empresas asociadas"
+"account_group_2425","2425","Non-current loans to other related parties","Créditos a largo plazo a otras partes vinculadas"
+"account_group_249","249","Non-current uncalled equity holdings in related parties","Desembolsos pendientes sobre participaciones a largo plazo en partes vinculadas"
+"account_group_2493","2493","Non-current uncalled equity holdings in group companies","Desembolsos pendientes sobre participaciones a largo plazo en empresas del grupo."
+"account_group_2494","2494","Non-current uncalled equity holdings in associates","Desembolsos pendientes sobre participaciones a largo plazo en empresas asociadas."
+"account_group_2495","2495","Non-current uncalled equity holdings in other related parties","Desembolsos pendientes sobre participaciones a largo plazo en otras partes vinculadas"
+"account_group_25","25","Other non-current investments","Otras inversiones financieras a largo plazo"
+"account_group_250","250","Non-current investments in equity instruments","Inversiones financieras a largo plazo en instrumentos de patrimonio"
+"account_group_251","251","Non-current debt securities","Valores representativos de deuda a largo plazo"
+"account_group_252","252","Non-current loans","Créditos a largo plazo"
+"account_group_253","253","Non-current loans for disposal of fixed assets","Créditos a largo plazo por enajenación de inmovilizado"
+"account_group_254","254","Non-current loans to personnel","Créditos a largo plazo al personal"
+"account_group_255","255","Non-current assets arising from derivative financial instruments","Activos por derivados financieros a largo plazo"
+"account_group_2550","2550","Non-current assets arising from derivative financial instruments, trading portfolio","Activos por derivados financieros a largo plazo, cartera de negociación"
+"account_group_2553","2553","Non-current assets arising from derivative financial instruments, hedging instruments","Activos por derivados financieros a largo plazo, instrumentos de cobertura"
+"account_group_257","257","Reimbursement rights of insurance contracts for long-term employee benefits","Derechos de reembolso derivados de contratos de seguro relativos a retribuciones a largo plazo al personal"
+"account_group_258","258","Non-current deposits","Imposiciones a largo plazo"
+"account_group_259","259","Non-current uncalled equity holdings","Desembolsos pendientes sobre participaciones en el patrimonio neto a largo plazo"
+"account_group_26","26","Non-current guarantees and deposits extended","Fianzas y depósitos constituidos a largo plazo"
+"account_group_260","260","Non-current guarantees extended","Fianzas constituidas a largo plazo"
+"account_group_265","265","Non-current deposits extended","Depósitos constituidos a largo plazo"
+"account_group_28","28","Accumulated amortisation and depreciation","Amortización acumulada del inmovilizado"
+"account_group_280","280","Accumulated amortisation of intangible assets","Amortización acumulada del inmovilizado intangible"
+"account_group_2800","2800","Accumulated amortisation of research","Amortización acumulada de investigación"
+"account_group_2801","2801","Accumulated amortisation of development","Amortización acumulada de desarrollo"
+"account_group_2802","2802","Accumulated amortisation of administrative concessions","Amortización acumulada de concesiones administrativas"
+"account_group_2803","2803","Accumulated amortisation of industrial property","Amortización acumulada de propiedad industrial"
+"account_group_2805","2805","Accumulated amortisation of leaseholds","Amortización acumulada de derechos de traspaso"
+"account_group_2806","2806","Accumulated amortisation of computer software","Amortización acumulada de aplicaciones informáticas"
+"account_group_281","281","Accumulated depreciation of property, plant and equipment","Amortización acumulada del inmovilizado material"
+"account_group_2811","2811","Accumulated depreciation of buildings","Amortización acumulada de construcciones"
+"account_group_2812","2812","Accumulated depreciation of technical installations","Amortización acumulada de instalaciones técnicas"
+"account_group_2813","2813","Accumulated depreciation of machinery","Amortización acumulada de maquinaria"
+"account_group_2814","2814","Accumulated depreciation of equipment","Amortización acumulada de utillaje"
+"account_group_2815","2815","Accumulated depreciation of other installations","Amortización acumulada de otras instalaciones"
+"account_group_2816","2816","Accumulated depreciation of furniture","Amortización acumulada de mobiliario"
+"account_group_2817","2817","Accumulated depreciation of information technology equipment","Amortización acumulada de equipos para procesos de información"
+"account_group_2818","2818","Accumulated depreciation of motor vehicles","Amortización acumulada de elementos de transporte"
+"account_group_2819","2819","Accumulated depreciation of other property, plant and equipment","Amortización acumulada de otro inmovilizado material"
+"account_group_282","282","Accumulated depreciation of investment property","Amortización acumulada de las inversiones inmobiliarias"
+"account_group_283","283","Cession of use without counterpart","Cesiones de uso sin contraprestación"
+"account_group_29","29","Impairment of non-current assets","Deterioro de valor de activos no corrientes"
+"account_group_290","290","Impairment of intangible assets","Deterioro de valor del inmovilizado intangible"
+"account_group_2900","2900","Impairment of research","Deterioro de valor de investigación"
+"account_group_2901","2901","Impairment of development","Deterioro del valor de desarrollo"
+"account_group_2902","2902","Impairment of administrative concessions","Deterioro de valor de concesiones administrativas"
+"account_group_2903","2903","Impairment of industrial property","Deterioro de valor de propiedad industrial"
+"account_group_2905","2905","Impairment of leaseholds","Deterioro de valor de derechos de traspaso"
+"account_group_2906","2906","Impairment of computer software","Deterioro de valor de aplicaciones informáticas"
+"account_group_291","291","Impairment of property, plant and equipment","Deterioro de valor del inmovilizado material"
+"account_group_2910","2910","Impairment of land and natural resources","Deterioro de valor de terrenos y bienes naturales"
+"account_group_2911","2911","Impairment of buildings","Deterioro de valor de construcciones"
+"account_group_2912","2912","Impairment of technical installations","Deterioro de valor de instalaciones técnicas"
+"account_group_2913","2913","Impairment of machinery","Deterioro de valor de maquinaria"
+"account_group_2914","2914","Impairment of equipment","Deterioro de valor de utillaje"
+"account_group_2915","2915","Impairment of other installations","Deterioro de valor de otras instalaciones"
+"account_group_2916","2916","Impairment of furniture","Deterioro de valor de mobiliario"
+"account_group_2917","2917","Impairment of information technology equipment","Deterioro de valor de equipos para procesos de información"
+"account_group_2918","2918","Impairment of motor vehicles","Deterioro de valor de elementos de transporte"
+"account_group_2919","2919","Impairment of other property, plant and equipment","Deterioro de valor de otro inmovilizado material"
+"account_group_292","292","Impairment of investment property","Deterioro de valor de las inversiones inmobiliarias"
+"account_group_2920","2920","Impairment of land and natural resources","Deterioro de valor de los terrenos y bienes naturales"
+"account_group_2921","2921","Impairment of buildings","Deterioro de valor de construcciones"
+"account_group_293","293","Impairment of non-current investments in related parties","Deterioro de valor de participaciones a largo plazo en partes vinculadas"
+"account_group_2933","2933","Impairment of non-current investments in group companies","Deterioro de valor de participaciones a largo plazo en empresas del grupo"
+"account_group_2934","2934","Impairment of non-current investments in associates","Deterioro de valor de participaciones a largo plazo en empresas asociadas"
+"account_group_294","294","Impairment of non-current debt securities of related parties","Deterioro de valor de valores representativos de deuda a largo plazo de partes vinculadas"
+"account_group_2943","2943","Impairment of non-current debt securities of group companies","Deterioro de valor de valores representativos de deuda a largo plazo de empresas del grupo"
+"account_group_2944","2944","Impairment of non-current debt securities of associates","Deterioro de valor de valores representativos de deuda a largo plazo de empresas asociadas"
+"account_group_2945","2945","Impairment of non-current debt securities of other related parties","Deterioro de valor de valores representativos de deuda a largo plazo de otras partes vinculadas"
+"account_group_295","295","Impairment of non-current loans to related parties","Deterioro de valor de créditos a largo plazo a partes vinculadas"
+"account_group_2953","2953","Impairment of non-current loans to group companies","Deterioro de valor de créditos a largo plazo a empresas del grupo"
+"account_group_2954","2954","Impairment of non-current loans to associates","Deterioro de valor de créditos a largo plazo a empresas asociadas"
+"account_group_2955","2955","Impairment of non-current loans to other related parties","Deterioro de valor de créditos a largo plazo a otras partes vinculadas"
+"account_group_296","296",Impairment of non-current debt,"Deterioro de valor de participaciones en el patrimonio neto a largo plazo"
+"account_group_297","297","Impairment of non-current equity holdings","Deterioro de valor de valores representativos de deuda a largo plazo"
+"account_group_298","298","Impairment of non-current loans","Deterioro de valor de créditos a largo plazo"
+"account_group_299","299","Impairment of real estate","Deterioro de valor de bienes inmuebles"
+"account_group_3","3","Inventories","Existencias"
+"account_group_30","30","Goods for resale","Comerciales"
+"account_group_300","300","Merchandise A","Mercaderías A"
+"account_group_301","301","Merchandise B","Mercaderías B"
+"account_group_31","31","Raw materials","Materias primas"
+"account_group_310","310","Raw materials A","Materias primas A"
+"account_group_311","311","Raw materials B","Materias primas B"
+"account_group_32","32","Other supplies","Otros aprovisionamientos"
+"account_group_320","320","Components","Elementos y conjuntos incorporables"
+"account_group_321","321","Fuel","Combustibles"
+"account_group_322","322","Spare parts","Repuestos"
+"account_group_325","325","Sundry materials","Materiales diversos"
+"account_group_326","326","Packaging","Embalajes"
+"account_group_327","327","Containers","Envases"
+"account_group_328","328","Office supplies","Material de oficina"
+"account_group_33","33","Work in progress","Productos en curso"
+"account_group_330","330","Work in progress A","Productos en curso A"
+"account_group_331","331","Work in progress B","Productos en curso B"
+"account_group_34","34","Semi-finished goods","Productos semiterminados"
+"account_group_340","340","Semi-finished goods A","Productos semiterminados A"
+"account_group_341","341","Semi-finished goods B","Productos semiterminados B"
+"account_group_35","35","Finished goods","Productos terminados"
+"account_group_350","350","Finished goods A","Productos terminados A"
+"account_group_351","351","Finished goods B","Productos terminados B"
+"account_group_36","36","By-products, waste and recovered materials","Subproductos, residuos y materiales recuperados"
+"account_group_360","360","By-products A","Subproductos A"
+"account_group_361","361","By-products B","Subproductos B"
+"account_group_365","365","Waste A","Residuos A"
+"account_group_366","366","Waste B","Residuos B"
+"account_group_368","368","Recovered materials A","Materiales recuperados A"
+"account_group_369","369","Recovered materials B","Materiales recuperados B"
+"account_group_39","39","Impairment of inventories","Deterioro de valor de las existencias"
+"account_group_390","390","Impairment of merchandise","Deterioro de valor de las mercaderías"
+"account_group_391","391","Impairment of raw materials","Deterioro de valor de las materias primas"
+"account_group_392","392","Impairment of other supplies","Deterioro de valor de otros aprovisionamientos"
+"account_group_393","393","Impairment of work in progress","Deterioro de valor de los productos en curso"
+"account_group_394","394","Impairment of semi-finished goods","Deterioro de valor de los productos semiterminados"
+"account_group_395","395","Impairment of finished goods","Deterioro de valor de los productos terminados"
+"account_group_396","396","Impairment of by-products, waste and recovered materials","Deterioro de valor de los subproductos, residuos y materiales recuperados"
+"account_group_4","4","Trade payables and trade receivables","Acreedores y deudores por operaciones comerciales"
+"account_group_40","40","Suppliers","Proveedores"
+"account_group_400","400","Suppliers","Proveedores"
+"account_group_4000","4000","Suppliers (euros)","Proveedores (euros)"
+"account_group_4004","4004","Suppliers (foreign currency)","Proveedores (moneda extranjera)"
+"account_group_4009","4009","Suppliers, pending invoices","Proveedores, facturas pendientes de recibir o de formalizar"
+"account_group_401","401","Suppliers, trade bills payable","Proveedores, efectos comerciales a pagar"
+"account_group_403","403","Suppliers, group companies","Proveedores, empresas del grupo"
+"account_group_4030","4030","Suppliers, group companies (euros)","Proveedores, empresas del grupo (euros)"
+"account_group_4031","4031","Trade bills payable, group companies","Efectos comerciales a pagar, empresas del grupo"
+"account_group_4034","4034","Suppliers, group companies (foreign currency)","Proveedores, empresas del grupo (moneda extranjera)"
+"account_group_4036","4036","Containers and packaging returnable to suppliers, group companies","Envases y embalajes a devolver a proveedores, empresas del grupo"
+"account_group_4039","4039","Suppliers, group companies, pending invoices","Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar"
+"account_group_404","404","Suppliers, associates","Proveedores, empresas asociadas"
+"account_group_405","405","Suppliers, other related parties","Proveedores, otras partes vinculadas"
+"account_group_406","406","Containers and packaging returnable to suppliers","Envases y embalajes a devolver a proveedores"
+"account_group_407","407","Advances to suppliers","Anticipos a proveedores"
+"account_group_41","41","Other payables","Acreedores varios"
+"account_group_410","410","Payables for the rendering of services","Acreedores por prestaciones de servicios"
+"account_group_4100","4100","Payables for the rendering of services (euros)","Acreedores por prestaciones de servicios (euros)"
+"account_group_4104","4104","Payables for the rendering of services (foreign currency)","Acreedores por prestaciones de servicios (moneda extranjera)"
+"account_group_4109","4109","Payables for the rendering of services, pending invoices","Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar"
+"account_group_411","411","Trade bills payable","Acreedores, efectos comerciales a pagar"
+"account_group_412","412","Beneficiaries, creditors","Beneficiarios, acreedores"
+"account_group_419","419","Payables for profit-sharing agreements","Acreedores por operaciones en común"
+"account_group_43","43","Trade receivables","Clientes"
+"account_group_430","430","Trade receivables","Clientes"
+"account_group_4300","4300","Trade receivables (euros)","Clientes (euros)"
+"account_group_4304","4304","Trade receivables (foreign currency)","Clientes (moneda extranjera)"
+"account_group_4309","4309","Trade receivables, pending invoices","Clientes, facturas pendientes de formalizar"
+"account_group_431","431","Trade receivables, trade bills receivable","Clientes, efectos comerciales a cobrar"
+"account_group_4310","4310","Trade bills in portfolio","Efectos comerciales en cartera"
+"account_group_4311","4311","Discounted trade bills","Efectos comerciales descontados"
+"account_group_4312","4312","Trade bills in debt collection management","Efectos comerciales en gestión de cobro"
+"account_group_4315","4315","Past due trade bills","Efectos comerciales impagados"
+"account_group_432","432","Trade receivables, factoring","Clientes, operaciones de «factoring»"
+"account_group_433","433","Trade receivables, group companies","Clientes, empresas del grupo"
+"account_group_4330","4330","Trade receivables, group companies (euros)","Clientes empresas del grupo (euros)"
+"account_group_4331","4331","Trade bills receivable, group companies","Efectos comerciales a cobrar, empresas del grupo"
+"account_group_4332","4332","Trade receivables, group companies, factoring","Clientes empresas del grupo, operaciones de «factoring»"
+"account_group_4334","4334","Trade receivables, group companies (foreign currency)","Clientes empresas del grupo (moneda extranjera)"
+"account_group_4336","4336","Doubtful trade receivables, group companies","Clientes empresas del grupo de dudoso cobro"
+"account_group_4337","4337","Containers and packaging returnable to customers, group companies","Envases y embalajes a devolver a clientes, empresas del grupo"
+"account_group_4339","4339","Trade receivables, group companies, pending invoices","Clientes empresas del grupo, facturas pendientes de formalizar"
+"account_group_434","434","Trade receivables, associates","Clientes, empresas asociadas"
+"account_group_435","435","Trade receivables, other related parties","Clientes, otras partes vinculadas"
+"account_group_436","436","Doubtful trade receivables","Clientes de dudoso cobro"
+"account_group_437","437","Containers and packaging returnable by customers","Envases y embalajes a devolver por clientes"
+"account_group_438","438","Advances from customers","Anticipos de clientes"
+"account_group_44","44","Other receivables","Deudores varios"
+"account_group_440","440","Receivables","Deudores"
+"account_group_4400","4400","Receivables (euros)","Deudores (euros)"
+"account_group_4404","4404","Receivables (foreign currency)","Deudores (moneda extranjera)"
+"account_group_4409","4409","Receivables, pending invoices","Deudores, facturas pendientes de formalizar"
+"account_group_441","441","Receivables, trade bills","Deudores, efectos comerciales a cobrar"
+"account_group_4410","4410","Receivables, trade bills in portfolio","Deudores, efectos comerciales en cartera"
+"account_group_4411","4411","Receivables, discounted trade bills","Deudores, efectos comerciales descontados"
+"account_group_4412","4412","Receivables, trade bills in debt collection management","Deudores, efectos comerciales en gestión de cobro"
+"account_group_4415","4415","Receivables, past due trade bills","Deudores, efectos comerciales impagados"
+"account_group_446","446","Doubtful receivables","Deudores de dudoso cobro"
+"account_group_447","447","Borrowers, debtors","Usuarios, deudores"
+"account_group_448","448","Sponsors, affiliates and other receivables","Patrocinadores, afiliados y otros deudores"
+"account_group_449","449","Receivables for profit-sharing agreements","Deudores por operaciones en común"
+"account_group_46","46","Personnel","Personal"
+"account_group_460","460","Salary advances","Anticipos de remuneraciones"
+"account_group_464","464","Deliveries for expenses to be justified","Entregas para gastos a justificar"
+"account_group_465","465","Salaries payable","Remuneraciones pendientes de pago"
+"account_group_466","466","Employee benefits payable through defined contribution schemes","Remuneraciones mediante sistemas de aportación definida pendientes de pago"
+"account_group_47","47","Public entities","Administraciones públicas"
+"account_group_470","470","Taxation authorities, receivables","Hacienda Pública, deudora por diversos conceptos"
+"account_group_4700","4700","VAT recoverable","Hacienda Pública, deudora por IVA"
+"account_group_4708","4708","Grants receivable","Hacienda Pública, deudora por subvenciones concedidas"
+"account_group_4709","4709","Recoverable taxes","Hacienda Pública, deudora por devolución de impuestos"
+"account_group_471","471","Social Security, receivables","Organismos de la Seguridad Social, deudores"
+"account_group_472","472","Input VAT","Hacienda Pública, IVA soportado"
+"account_group_473","473","Withholdings and payments on account","Hacienda Pública, retenciones y pagos a cuenta"
+"account_group_474","474","Deferred tax assets","Activos por impuesto diferido"
+"account_group_4740","4740","Assets arising from deductible temporary differences","Activos por diferencias temporarias deducibles"
+"account_group_4742","4742","Rights to tax deductions and credits pending application","Derechos por deducciones y bonificaciones pendientes de aplicar"
+"account_group_4745","4745","Tax loss carryforwards","Crédito por pérdidas a compensar del ejercicio"
+"account_group_475","475","Taxation authorities, taxes payable","Hacienda Pública, acreedora por conceptos fiscales"
+"account_group_4750","4750","VAT payable","Hacienda Pública, acreedora por IVA"
+"account_group_4751","4751","Taxation authorities, withholding tax","Hacienda Pública, acreedora por retenciones practicadas"
+"account_group_4752","4752","Income tax payable","Hacienda Pública, acreedora por impuesto sobre sociedades"
+"account_group_4758","4758","Repayable grants","Hacienda Pública, acreedora por subvenciones a reintegrar"
+"account_group_4759","4759","Other payables","Hacienda Pública, acreedora por otros conceptos"
+"account_group_476","476","Social Security, payables","Organismos de la Seguridad Social, acreedores"
+"account_group_477","477","Output VAT","Hacienda Pública, IVA repercutido"
+"account_group_479","479","Liabilities arising from taxable temporary differences","Pasivos por diferencias temporarias imponibles"
+"account_group_48","48","Prepaid expenses and deferred income","Ajustes por periodificación"
+"account_group_480","480","Prepaid expenses","Gastos anticipados"
+"account_group_485","485","Deferred income","Ingresos anticipados"
+"account_group_49","49","Impairment of trade receivables and current provisions","Deterioro de valor de créditos comerciales y provisiones a corto plazo"
+"account_group_490","490","Impairment of trade receivables","Deterioro de valor de créditos por operaciones comerciales"
+"account_group_493","493","Impairment of trade receivables from related parties","Deterioro de valor de créditos por operaciones comerciales con partes vinculadas"
+"account_group_4933","4933","Impairment of trade receivables from group companies","Deterioro de valor de créditos por operaciones comerciales con empresas del grupo"
+"account_group_4934","4934","Impairment of trade receivables from associates","Deterioro de valor de créditos por operaciones comerciales con empresas asociadas"
+"account_group_4935","4935","Impairment of trade receivables from other related parties","Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas"
+"account_group_499","499","Trade provisions","Provisiones por operaciones comerciales"
+"account_group_4994","4994","Provisions for onerous contracts","Provisión por contratos onerosos"
+"account_group_4999","4999","Provisions for other trade operations","Provisión para otras operaciones comerciales"
+"account_group_5","5","Financial accounts","Cuentas financieras"
+"account_group_50","50","Current debentures, payables of a special nature and similar issuances","Empréstitos, deudas con carácterísticas especiales y otras emisiones análogas a corto plazo"
+"account_group_500","500","Current bonds and obligations","Obligaciones y bonos a corto plazo Obligaciones y bonos convertibles a corto plazo"
+"account_group_501","501","Current convertible bonds and obligations","Obligaciones y bonos convertibles a corto plazo"
+"account_group_502","502","Current liability-classified shares or equity holdings","Acciones o participaciones a corto plazo consideradas como pasivos financieros"
+"account_group_505","505","Other current marketable securities","Deudas representadas en otros valores negociables a corto plazo"
+"account_group_506","506","Current interest on debentures and similar issues","Intereses a corto plazo de empréstitos y otras emisiones análogas"
+"account_group_507","507","Dividends payable on liability-classified instruments","Dividendos de acciones o participaciones consideradas como pasivos financieros"
+"account_group_509","509","Redeemed marketable securities","Valores negociables amortizados"
+"account_group_5090","5090","Redeemed bonds and obligations","Obligaciones y bonos amortizados"
+"account_group_5091","5091","Redeemed convertible bonds and obligations","Obligaciones y bonos convertibles amortizados"
+"account_group_5095","5095","Other redeemed marketable securities","Otros valores negociables amortizados"
+"account_group_51","51","Current payables to related parties","Deudas a corto plazo con partes vinculadas"
+"account_group_510","510","Current debt with related financial institutions","Deudas a corto plazo con entidades de crédito vinculadas"
+"account_group_5103","5103","Current debt with financial institutions, group companies","Deudas a corto plazo con entidades de crédito, empresas del grupo"
+"account_group_5104","5104","Current debt with financial institutions, associates","Deudas a corto plazo con entidades de crédito, empresas asociadas"
+"account_group_5105","5105","Current debt with other related financial institutions","Deudas a corto plazo con otras entidades de crédito vinculadas"
+"account_group_511","511","Current payables to suppliers of fixed assets, related parties","Proveedores de inmovilizado a corto plazo, partes vinculadas"
+"account_group_5113","5113","Current payables to suppliers of fixed assets, group companies","Proveedores de inmovilizado a corto plazo, empresas del grupo"
+"account_group_5114","5114","Current payables to suppliers of fixed assets, associates","Proveedores de inmovilizado a corto plazo, empresas asociadas"
+"account_group_5115","5115","Current payables to suppliers of fixed assets, other related parties","Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
+"account_group_512","512","Current finance lease payables, related parties","Acreedores por arrendamiento financiero a corto plazo, partes vinculadas."
+"account_group_5123","5123","Current finance lease payables, group companies","Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
+"account_group_5124","5124","Current finance lease payables, associates","Acreedores por arrendamiento financiero a corto plazo, empresas asociadas"
+"account_group_5125","5125","Current finance lease payables, other related parties","Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas"
+"account_group_513","513","Other current payables to related parties","Otras deudas a corto plazo con partes vinculadas"
+"account_group_5133","5133","Other current payables, group companies","Otras deudas a corto plazo con empresas del grupo"
+"account_group_5134","5134","Other current payables, associates","Otras deudas a corto plazo con empresas asociadas"
+"account_group_5135","5135","Other current payables, other related parties","Otras deudas a corto plazo con otras partes vinculadas"
+"account_group_514","514","Current interest on payables to related parties","Intereses a corto plazo de deudas con partes vinculadas"
+"account_group_5143","5143","Current interest on payables, group companies","Intereses a corto plazo de deudas, empresas del grupo"
+"account_group_5144","5144","Current interest on payables, associates","Intereses a corto plazo de deudas, empresas asociadas"
+"account_group_5145","5145","Current interest on payables, other related parties","Intereses a corto plazo de deudas, otras partes vinculadas"
+"account_group_52","52","Current payables for loans and other","Deudas a corto plazo por préstamos recibidos y otros conceptos"
+"account_group_520","520","Current debt with financial institutions","Deudas a corto plazo con entidades de crédito"
+"account_group_5200","5200","Current loans from financial institutions","Préstamos a corto plazo de entidades de crédito"
+"account_group_5201","5201","Current payables for drawdowns on credit facilities","Deudas a corto plazo por crédito dispuesto"
+"account_group_5208","5208","Payables, discounted trade bills","Deudas por efectos descontados"
+"account_group_5209","5209","Payables, factoring","Deudas por operaciones de «factoring»"
+"account_group_521","521","Current payables","Deudas a corto plazo"
+"account_group_522","522","Current payables convertible into grants, donations and bequests","Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+"account_group_523","523","Current payables to suppliers of fixed assets","Proveedores de inmovilizado a corto plazo"
+"account_group_524","524","Current finance lease payables","Acreedores por arrendamiento financiero a corto plazo"
+"account_group_525","525","Current bills payable","Efectos a pagar a corto plazo"
+"account_group_526","526","Dividend payable","Dividendo activo a pagar"
+"account_group_527","527","Current interest on debt with financial institutions","Intereses a corto plazo de deudas con entidades de crédito"
+"account_group_528","528","Current interest on payables","Intereses a corto plazo de deudas"
+"account_group_529","529","Current provisions","Provisiones a corto plazo"
+"account_group_5290","5290","Current provisions for employee benefits","Provisión a corto plazo por retribuciones al personal"
+"account_group_5291","5291","Current provisions for taxes","Provisión a corto plazo para impuestos"
+"account_group_5292","5292","Current provisions for other liabilities","Provisión a corto plazo para otras responsabilidades"
+"account_group_5293","5293","Current provisions for dismantlement, removal or restoration of fixed assets","Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado"
+"account_group_5295","5295","Current provisions for environmental actions","Provisión a corto plazo para actuaciones medioambientales"
+"account_group_5296","5296","Current provisions for restructuring costs","Provisión a corto plazo para reestructuraciones"
+"account_group_5297","5297","Current provisions for share-based payment transactions","Provisión a corto plazo por transacciones con pagos basados en instrumentos de patrimonio"
+"account_group_53","53","Current investments in related parties","Inversiones financieras a corto plazo en partes vinculadas"
+"account_group_530","530","Current investments in related parties","Participaciones a corto plazo en partes vinculadas"
+"account_group_5303","5303","Current investments in group companies","Participaciones a corto plazo, en empresas del grupo"
+"account_group_5304","5304","Current investments in associates","Participaciones a corto plazo, en empresas asociadas"
+"account_group_5305","5305","Current investments in other related parties","Participaciones a corto plazo, en otras partes vinculadas"
+"account_group_531","531","Current debt securities of related parties","Valores representativos de deuda a corto plazo de partes vinculadas"
+"account_group_5313","5313","Current debt securities of group companies","Valores representativos de deuda a corto plazo de empresas del grupo"
+"account_group_5314","5314","Current debt securities of associates","Valores representativos de deuda a corto plazo de empresas asociadas"
+"account_group_5315","5315","Current debt securities of other related parties","Valores representativos de deuda a corto plazo de otras partes vinculadas"
+"account_group_532","532","Current loans to related parties","Créditos a corto plazo a partes vinculadas"
+"account_group_5323","5323","Current loans to group companies","Créditos a corto plazo a empresas del grupo"
+"account_group_5324","5324","Current loans to associates","Créditos a corto plazo a empresas asociadas"
+"account_group_5325","5325","Current loans to other related parties","Créditos a corto plazo a otras partes vinculadas"
+"account_group_533","533","Current interest on debt securities of related parties","Intereses a corto plazo de valores representativos de deuda de partes vinculadas"
+"account_group_5333","5333","Current interest on debt securities of group companies","Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
+"account_group_5334","5334","Current interest on debt securities of associates","Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
+"account_group_5335","5335","Current interest on debt securities of other related parties","Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
+"account_group_534","534","Current interest on loans to related parties","Intereses a corto plazo de créditos a partes vinculadas"
+"account_group_5343","5343","Current interest on loans to group companies","Intereses a corto plazo de créditos a empresas del grupo"
+"account_group_5344","5344","Current interest on loans to associates","Intereses a corto plazo de créditos a empresas asociadas"
+"account_group_5345","5345","Current interest on loans to other related parties","Intereses a corto plazo de créditos a otras partes vinculadas"
+"account_group_535","535","Dividend receivable on investments in related parties","Dividendo a cobrar de inversiones financieras en partes vinculadas"
+"account_group_5353","5353","Dividend receivable from group companies","Dividendo a cobrar de empresas del grupo"
+"account_group_5354","5354","Dividend receivable from associates","Dividendo a cobrar de empresas asociadas"
+"account_group_5355","5355","Dividend receivable from other related parties","Dividendo a cobrar de otras partes vinculadas"
+"account_group_539","539","Current uncalled equity holdings in related parties","Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas"
+"account_group_5393","5393","Current uncalled equity holdings in group companies","Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo."
+"account_group_5394","5394","Current uncalled equity holdings in associates","Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas."
+"account_group_5395","5395","Current uncalled equity holdings in other related parties","Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
+"account_group_54","54","Other current investments","Otras inversiones financieras a corto plazo"
+"account_group_540","540","Current investments in equity instruments","Inversiones financieras a corto plazo en instrumentos de patrimonio"
+"account_group_541","541","Current debt securities","Valores representativos de deuda a corto plazo"
+"account_group_542","542","Current loans","Créditos a corto plazo"
+"account_group_543","543","Current loans for disposal of fixed assets","Créditos a corto plazo por enajenación de inmovilizado"
+"account_group_544","544","Current loans to personnel","Créditos a corto plazo al personal"
+"account_group_545","545","Dividend receivable","Dividendo a cobrar"
+"account_group_546","546","Current interest on debt securities","Intereses a corto plazo de valores representativos de deudas"
+"account_group_547","547","Current interest on loans","Intereses a corto plazo de créditos"
+"account_group_548","548","Current deposits","Imposiciones a corto plazo"
+"account_group_549","549","Current uncalled equity holdings","Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
+"account_group_55","55","Accounts other than bank accounts","Otras cuentas no bancarias"
+"account_group_550","550","Current account with owner","Titular de la explotación"
+"account_group_551","551","Current account with equity holders and directors","Cuenta corriente con socios y administradores"
+"account_group_552","552","Current account with other individuals and related entities","Cuenta corriente con otras personas y entidades vinculadas"
+"account_group_5523","5523","Current account with group companies","Cuenta corriente con empresas del grupo"
+"account_group_5524","5524","Current account with associates","Cuenta corriente con empresas asociadas"
+"account_group_5525","5525","Current account with other related parties","Cuenta corriente con otras partes vinculadas"
+"account_group_553","553","Current accounts in mergers and spin-offs","Cuentas corrientes en fusiones y escisiones"
+"account_group_5530","5530","Equity holders of the dissolved company","Socios de sociedad disuelta"
+"account_group_5531","5531","Equity holders, merger account","Socios, cuenta de fusión"
+"account_group_5532","5532","Equity holders of the spin-off","Socios de sociedad escindida"
+"account_group_5533","5533","Equity holders, spin-off account","Socios, cuenta de escisión"
+"account_group_554","554","Current account with temporary joint ventures and co-ownerships","Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
+"account_group_555","555","Items pending application","Partidas pendientes de aplicación"
+"account_group_556","556","Called-up equity holdings","Desembolsos exigidos sobre participaciones en el patrimonio neto"
+"account_group_5563","5563","Called-up equity holdings, group companies","Desembolsos exigidos sobre participaciones, empresas del grupo"
+"account_group_5564","5564","Called-up equity holdings, associates","Desembolsos exigidos sobre participaciones, empresas asociadas"
+"account_group_5565","5565","Called-up equity holdings, other related parties","Desembolsos exigidos sobre participaciones, otras partes vinculadas"
+"account_group_5566","5566","Called-up equity holdings of other companies","Desembolsos exigidos sobre participaciones de otras empresas"
+"account_group_557","557","Interim dividend","Dividendo activo a cuenta"
+"account_group_558","558","Receivable on called-up capital","Socios por desembolsos exigidos"
+"account_group_5580","5580","Receivable on called-up ordinary shares or equity holdings","Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
+"account_group_5585","5585","Receivable on called-up liability-classified shares or equity holdings","Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
+"account_group_559","559","Current derivative financial instruments","Derivados financieros a corto plazo"
+"account_group_5590","5590","Current assets arising from derivative financial instruments, trading portfolio","Activos por derivados financieros a corto plazo, cartera de negociación"
+"account_group_5593","5593","Current assets arising from derivative financial instruments, hedging instruments","Activos por derivados financieros a corto plazo, instrumentos de cobertura"
+"account_group_5595","5595","Current liabilities arising from derivative financial instruments, trading portfolio","Pasivos por derivados financieros a corto plazo, cartera de negociación"
+"account_group_5598","5598","Current liabilities arising from derivative financial instruments, hedging instruments","Pasivos por derivados financieros a corto plazo, instrumentos de cobertura"
+"account_group_56","56","Current guarantees, deposits, prepaid expenses and deferred income","Fianzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación"
+"account_group_560","560","Current guarantees received","Fianzas recibidas a corto plazo"
+"account_group_561","561","Current deposits received","Depósitos recibidos a corto plazo"
+"account_group_565","565","Current guarantees extended","Fianzas constituidas a corto plazo"
+"account_group_566","566","Current deposits extended","Depósitos constituidos a corto plazo"
+"account_group_567","567","Prepaid interest","Intereses pagados por anticipado"
+"account_group_568","568","Unearned interest received","Intereses cobrados por anticipado"
+"account_group_569","569","Current financial guarantees","Garantías financieras a corto plazo"
+"account_group_57","57","Cash","Tesorería"
+"account_group_570","570","Cash, euros","Caja, euros"
+"account_group_571","571","Cash, foreign currency","Caja, moneda extranjera"
+"account_group_572","572","Banks and financial institutions, demand current accounts, euros","Bancos e instituciones de crédito c/c vista, euros"
+"account_group_573","573","Banks and financial institutions, demand current accounts, foreign currency","Bancos e instituciones de crédito c/c vista, moneda extranjera"
+"account_group_574","574","Banks and financial institutions, savings accounts, euros","Bancos e instituciones de crédito, cuentas de ahorro, euros"
+"account_group_575","575","Banks and financial institutions, savings accounts, foreign currency","Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera"
+"account_group_576","576","Short-term highly-liquid investments","Inversiones a corto plazo de gran liquidez"
+"account_group_58","58","Non-current assets held for sale and associated assets and liabilities","Activos no corrientes mantenidos para la venta y activos y pasivos asociados"
+"account_group_580","580","Fixed assets","Inmovilizado"
+"account_group_581","581","Investments with individuals and related entities","Inversiones con personas y entidades vinculadas"
+"account_group_582","582","Investments","Inversiones financieras"
+"account_group_583","583","Inventories and trade and other receivables","Existencias, deudores comerciales y otras cuentas a cobrar"
+"account_group_584","584","Other assets","Otros activos"
+"account_group_585","585","Provisions","Provisiones"
+"account_group_586","586","Payables of a special nature","Deudas con características especiales"
+"account_group_587","587","Payables to individuals and related entities","Deudas con personas y entidades vinculadas"
+"account_group_588","588","Trade and other payables","Acreedores comerciales y otras cuentas a pagar"
+"account_group_589","589","Other liabilities","Otros pasivos"
+"account_group_59","59","Impairment of current investments and non-current assets held for sale","Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta"
+"account_group_593","593","Impairment of current investments in related parties","Deterioro de valor de participaciones a corto plazo en partes vinculadas"
+"account_group_596","596",Impairment of current investments,"Deterioro de valor de participaciones a corto plazo"
+"account_group_5933","5933","Impairment of current investments in group companies","Deterioro de valor de participaciones a corto plazo en empresas del grupo"
+"account_group_5934","5934","Impairment of current investments in associates","Deterioro de valor de participaciones a corto plazo en empresas asociadas"
+"account_group_594","594","Impairment of current debt securities of related parties","Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas"
+"account_group_5943","5943","Impairment of current debt securities of group companies","Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+"account_group_5944","5944","Impairment of current debt securities of associates","Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
+"account_group_5945","5945","Impairment of current debt securities of other related parties","Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
+"account_group_595","595","Impairment of current loans to related parties","Deterioro de valor de créditos a corto plazo a partes vinculadas"
+"account_group_5953","5953","Impairment of current loans to group companies","Deterioro de valor de créditos a corto plazo a empresas del grupo"
+"account_group_5954","5954","Impairment of current loans to associates","Deterioro de valor de créditos a corto plazo a empresas asociadas"
+"account_group_5955","5955","Impairment of current loans to other related parties","Deterioro de valor de créditos a corto plazo a otras partes vinculadas"
+"account_group_597","597","Impairment of current debt securities","Deterioro de valor de valores representativos de deuda a corto plazo"
+"account_group_598","598","Impairment of current loans","Deterioro de valor de créditos a corto plazo"
+"account_group_599","599","Impairment of non-current assets held for sale","Deterioro de valor de activos no corrientes mantenidos para la venta"
+"account_group_5990","5990","Impairment of non-current intangible assets and property, plant and equipment held for sale","Deterioro de valor de inmovilizado no corriente mantenido para la venta"
+"account_group_5991","5991","Impairment of non-current investments with individuals and related entities held for sale","Deterioro de valor de inversiones con personas y entidades vinculadas no corrientes mantenidas para la venta"
+"account_group_5992","5992","Impairment of non-current investments held for sale","Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta"
+"account_group_5993","5993","Impairment of inventories and trade and other receivables forming part of a disposal group held for sale","Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta"
+"account_group_5994","5994","Impairment of other assets held for sale","Deterioro de valor de otros activos mantenidos para la venta"
+"account_group_6","6","Purchases and expenses","Compras y gastos"
+"account_group_60","60","Purchases","Compras"
+"account_group_600","600","Merchandise purchased","Compras de mercaderías"
+"account_group_601","601","Raw materials purchased","Compras de materias primas"
+"account_group_602","602","Other supplies purchased","Compras de otros aprovisionamientos"
+"account_group_606","606","Prompt payment discounts on purchases","Descuentos sobre compras por pronto pago"
+"account_group_6060","6060","Prompt payment discounts on merchandise purchased","Descuentos sobre compras por pronto pago de mercaderías"
+"account_group_6061","6061","Prompt payment discounts on raw materials purchased","Descuentos sobre compras por pronto pago de materias primas"
+"account_group_6062","6062","Prompt payment discounts on other supplies purchased","Descuentos sobre compras por pronto pago de otros aprovisionamientos"
+"account_group_607","607","Subcontracted work","Trabajos realizados por otras empresas"
+"account_group_608","608","Purchase returns and similar transactions","Devoluciones de compras y operaciones similares"
+"account_group_6080","6080","Returns of merchandise purchased","Devoluciones de compras de mercaderías"
+"account_group_6081","6081","Returns of raw materials purchased","Devoluciones de compras de materias primas"
+"account_group_6082","6082","Returns of other supplies purchased","Devoluciones de compras de otros aprovisionamientos"
+"account_group_609","609","«Rappels» of purchases","«Rappels» por compras"
+"account_group_6090","6090","«Rappels» of merchandises purchased","«Rappels» por compras de mercaderías"
+"account_group_6091","6091","«Rappels» of raw materials purchased","«Rappels» por compras de materias primas"
+"account_group_6092","6092","«Rappels» of other supplies purchased","«Rappels» por compras de otros aprovisionamientos"
+"account_group_61","61","Changes in inventories","Variación de existencias"
+"account_group_610","610","Changes in inventories of merchandise","Variación de existencias de mercaderías"
+"account_group_611","611","Changes in inventories of raw materials","Variación de existencias de materias primas"
+"account_group_612","612","Changes in inventories of other supplies","Variación de existencias de otros aprovisionamientos"
+"account_group_62","62","External services","Servicios exteriores"
+"account_group_620","620","Research and development expenses for the period","Gastos en investigación y desarrollo del ejercicio"
+"account_group_621","621","Leases and royalties","Arrendamientos y cánones"
+"account_group_622","622","Repairs and maintenance","Reparaciones y conservación"
+"account_group_623","623","Independent professional services","Servicios de profesionales independientes"
+"account_group_624","624","Transport","Transportes"
+"account_group_625","625","Insurance premiums","Primas de seguros"
+"account_group_626","626","Banking and similar services","Servicios bancarios y similares"
+"account_group_627","627","Advertising, publicity and public relations","Publicidad, propaganda y relaciones públicas"
+"account_group_628","628","Utilities","Suministros"
+"account_group_629","629","Other services","Otros servicios"
+"account_group_63","63","Taxes","Tributos"
+"account_group_630","630","Income tax","Impuesto sobre beneficios"
+"account_group_6300","6300","Current tax","Impuesto corriente"
+"account_group_6301","6301","Deferred tax","Impuesto diferido"
+"account_group_631","631","Other taxes","Otros tributos"
+"account_group_633","633","Negative adjustments to income tax","Ajustes negativos en la imposición sobre beneficios"
+"account_group_634","634","Negative adjustments to indirect taxes","Ajustes negativos en la imposición indirecta"
+"account_group_6341","6341","Negative adjustments to VAT on current assets","Ajustes negativos en IVA de activo corriente"
+"account_group_6342","6342","Negative adjustments to VAT on investments","Ajustes negativos en IVA de inversiones"
+"account_group_636","636","Tax refunds","Devolución de impuestos"
+"account_group_638","638","Positive adjustments to income tax","Ajustes positivos en la imposición sobre beneficios"
+"account_group_639","639","Positive adjustments to indirect taxes","Ajustes positivos en la imposición indirecta"
+"account_group_6391","6391","Positive adjustments to VAT on current assets","Ajustes positivos en IVA de activo corriente"
+"account_group_6392","6392","Positive adjustments to VAT on investments","Ajustes positivos en IVA de inversiones"
+"account_group_64","64","Personnel expenses","Gastos de personal"
+"account_group_640","640","Salaries and wages","Sueldos y salarios"
+"account_group_641","641","Termination benefits","Indemnizaciones"
+"account_group_642","642","Social Security payable by the company","Seguridad Social a cargo de la empresa"
+"account_group_643","643","Long-term employee benefits payable through defined contribution schemes","Retribuciones a largo plazo mediante sistemas de aportación definida"
+"account_group_644","644","Long-term employee benefits payable through defined benefit schemes","Retribuciones a largo plazo mediante sistemas de prestación definida"
+"account_group_6440","6440","Annual contributions","Contribuciones anuales"
+"account_group_6442","6442","Other costs","Otros costes"
+"account_group_645","645","Equity-based employee benefits","Retribuciones al personal mediante instrumentos de patrimonio"
+"account_group_6450","6450","Equity-settled employee benefits","Retribuciones al personal liquidados con instrumentos de patrimonio"
+"account_group_6457","6457","Cash-settled share-based employee benefits","Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio"
+"account_group_649","649","Employee benefits expense","Otros gastos sociales"
+"account_group_65","65","Other expenses","Otros gastos de gestión"
+"account_group_650","650","Losses on irrecoverable trade receivables","Pérdidas de créditos comerciales incobrables"
+"account_group_651","651","Results on profit-sharing agreements","Resultados de operaciones en común"
+"account_group_6510","6510","Profit transferred (trustee)","Beneficio transferido (gestor)"
+"account_group_6511","6511","Losses incurred (non-trustee venturer or associate)","Pérdida soportada (partícipe o asociado no gestor)"
+"account_group_653","653","Compensation of expenses for collaboration benefits","Compensación de gastos por prestaciones de colaboración"
+"account_group_654","654","Reimbursement of expenses to the government","Reembolsos de gastos al órgano de gobierno"
+"account_group_655","655","Losses on bad debts derived from the activity","Pérdidas de créditos incobrables derivados de la actividad"
+"account_group_656","656","Result of operation in common","Resultados de operaciones en común"
+"account_group_658","658","Reimbursement of subsidies, donations and legacies received, related to the entity's own activity","Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad"
+"account_group_659","659","Other operating losses","Otras pérdidas en gestión corriente"
+"account_group_66","66","Finance expenses","Gastos financieros"
+"account_group_660","660","Finance expenses arising from provision adjustments","Gastos financieros por actualización de provisiones"
+"account_group_661","661","Interest on bonds and obligations","Intereses de obligaciones y bonos"
+"account_group_6610","6610","Interest on non-current bonds and obligations, group companies","Intereses de obligaciones y bonos a largo plazo, empresas del grupo"
+"account_group_6611","6611","Interest on non-current bonds and obligations, associates","Intereses de obligaciones y bonos a largo plazo, empresas asociadas"
+"account_group_6612","6612","Interest on non-current bonds and obligations, other related parties","Intereses de obligaciones y bonos a largo plazo, otras partes vinculadas"
+"account_group_6613","6613","Interest on non-current bonds and obligations, other companies","Intereses de obligaciones y bonos a largo plazo, otras empresas"
+"account_group_6615","6615","Interest on current bonds and obligations, group companies","Intereses de obligaciones y bonos a corto plazo, empresas del grupo"
+"account_group_6616","6616","Interest on current bonds and obligations, associates","Intereses de obligaciones y bonos a corto plazo, empresas asociadas"
+"account_group_6617","6617","Interest on current bonds and obligations, other related parties","Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas"
+"account_group_6618","6618","Interest on current bonds and obligations, other companies","Intereses de obligaciones y bonos a corto plazo, otras empresas"
+"account_group_662","662","Interest on payables","Intereses de deudas"
+"account_group_6620","6620","Interest on payables, group companies","Intereses de deudas, empresas del grupo"
+"account_group_6621","6621","Interest on payables, associates","Intereses de deudas, empresas asociadas"
+"account_group_6622","6622","Interest on payables, other related parties","Intereses de deudas, otras partes vinculadas"
+"account_group_6623","6623","Interest on debt with financial institutions","Intereses de deudas con entidades de crédito"
+"account_group_6624","6624","Interest on payables, other companies","Intereses de deudas, otras empresas"
+"account_group_663","663","Losses on fair value measurement of financial instruments","Pérdidas por valoración de instrumentos financieros por su valor razonable"
+"account_group_6630","6630","Losses on trading portfolio","Pérdidas de cartera de negociación"
+"account_group_6631","6631","Losses on financial instruments designated by the company","Pérdidas de designados por la empresa"
+"account_group_6632","6632","Losses on available-for-sale financial instruments","Pérdidas de disponibles para la venta"
+"account_group_6633","6633","Losses on hedging instruments","Pérdidas de instrumentos de cobertura"
+"account_group_664","664","Expenses arising on dividends payable on liability-classified instruments","Gastos por dividendos de acciones o participaciones consideradas como pasivos financieros"
+"account_group_6640","6640","Dividends on liability-classified instruments, group companies","Dividendos de pasivos, empresas del grupo"
+"account_group_6641","6641","Dividends on liability-classified instruments, associates","Dividendos de pasivos, empresas asociadas"
+"account_group_6642","6642","Dividends on liability-classified instruments, other related parties","Dividendos de pasivos, otras partes vinculadas"
+"account_group_6643","6643","Dividends on liability-classified instruments, other companies","Dividendos de pasivos, otras empresas"
+"account_group_665","665","Interest on discounted bills and factoring transactions","Intereses por descuento de efectos y operaciones de «factoring»"
+"account_group_6650","6650","Interest on bills discounted by group financial institutions","Intereses por descuento de efectos en entidades de crédito del grupo"
+"account_group_6651","6651","Interest on bills discounted by associate financial institutions","Intereses por descuento de efectos en entidades de crédito asociadas"
+"account_group_6652","6652","Interest on bills discounted by other related financial institutions","Intereses por descuento de efectos en otras entidades de crédito vinculadas"
+"account_group_6653","6653","Interest on bills discounted by other financial institutions","Intereses por descuento de efectos en otras entidades de crédito"
+"account_group_6654","6654","Interest on factoring transactions with group financial institutions","Intereses por operaciones de «factoring» con entidades de crédito del grupo"
+"account_group_6655","6655","Interest on factoring transactions with associate financial institutions","Intereses por operaciones de ""factoring"" con entidades de crédito asociadas"
+"account_group_6656","6656","Interest on factoring transactions with other related financial institutions","Intereses por operaciones de ""factoring"" con entidades de crédito vinculadas"
+"account_group_6657","6657","Interest on factoring transactions with other financial institutions","Intereses por operaciones de «factoring» con otras entidades de crédito"
+"account_group_666","666","Losses on investments and debt securities","Pérdidas en participaciones y valores representativos de deuda"
+"account_group_6660","6660","Losses on non-current debt securities, group companies","Pérdidas en valores representativos de deuda a largo plazo, empresas del grupo"
+"account_group_6661","6661","Losses on non-current debt securities, associates","Pérdidas en valores representativos de deuda a largo plazo, empresas asociadas"
+"account_group_6662","6662","Losses on non-current debt securities, other related parties","Pérdidas en valores representativos de deuda a largo plazo, otras partes vinculadas"
+"account_group_6663","6663","Losses on non-current investments and debt securities, other companies","Pérdidas en participaciones y valores representativos de deuda a largo plazo, otras empresas"
+"account_group_6665","6665","Losses on current investments and debt securities, group companies","Pérdidas en participaciones y valores representativos de deuda a corto plazo, empresas del grupo"
+"account_group_6666","6666","Losses on current investments and debt securities, associates","Pérdidas en participaciones y valores representativos de deuda a corto plazo, empresas asociadas"
+"account_group_6667","6667","Losses on current debt securities, other related parties","Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas"
+"account_group_6668","6668","Losses on current debt securities, other companies","Pérdidas en valores representativos de deuda a corto plazo, otras empresas"
+"account_group_667","667","Losses on non-trade receivables","Pérdidas de créditos no comerciales"
+"account_group_6670","6670","Losses on non-current non-trade receivables, group companies","Pérdidas de créditos a largo plazo, empresas del grupo"
+"account_group_6671","6671","Losses on non-current non-trade receivables, associates","Pérdidas de créditos a largo plazo, empresas asociadas"
+"account_group_6672","6672","Losses on non-current non-trade receivables, other related parties","Pérdidas de créditos a largo plazo, otras partes vinculadas"
+"account_group_6673","6673","Losses on non-current non-trade receivables, other companies","Pérdidas de créditos a largo plazo, otras empresas"
+"account_group_6675","6675","Losses on current non-trade receivables, group companies","Pérdidas de créditos a corto plazo, empresas del grupo"
+"account_group_6676","6676","Losses on current non-trade receivables, associates","Pérdidas de créditos a corto plazo, empresas asociadas"
+"account_group_6677","6677","Losses on current non-trade receivables, other related parties","Pérdidas de créditos a corto plazo, otras partes vinculadas"
+"account_group_6678","6678","Losses on current non-trade receivables, other companies","Pérdidas de créditos a corto plazo, otras empresas"
+"account_group_668","668","Exchange losses","Diferencias negativas de cambio"
+"account_group_669","669","Other finance expenses","Otros gastos financieros"
+"account_group_67","67","Losses on non-current assets and exceptional expenses","Pérdidas procedentes de activos no corrientes y gastos excepcionales"
+"account_group_670","670","Losses on intangible assets","Pérdidas procedentes del inmovilizado intangible"
+"account_group_671","671","Losses on property, plant and equipment","Pérdidas procedentes del inmovilizado material"
+"account_group_672","672","Losses on investment property","Pérdidas procedentes de las inversiones inmobiliarias"
+"account_group_673","673","Losses on non-current investments in related parties","Pérdidas procedentes de participaciones a largo plazo en partes vinculadas"
+"account_group_6733","6733","Losses on non-current investments, group companies","Pérdidas procedentes de participaciones a largo plazo, empresas del grupo"
+"account_group_6734","6734","Losses on non-current investments, associates","Pérdidas procedentes de participaciones a largo plazo, empresas asociadas"
+"account_group_6735","6735","Losses on non-current investments, other related parties","Pérdidas procedentes de participaciones a largo plazo, otras partes vinculadas"
+"account_group_675","675","Losses on transactions with own bonds","Pérdidas por operaciones con obligaciones propias"
+"account_group_678","678","Exceptional expenses","Gastos excepcionales"
+"account_group_68","68","Amortisation and depreciation","Dotaciones para amortizaciones"
+"account_group_680","680","Amortisation of intangible assets","Amortización del inmovilizado intangible"
+"account_group_681","681","Depreciation of property, plant and equipment","Amortización del inmovilizado material"
+"account_group_682","682","Depreciation of investment property","Amortización de las inversiones inmobiliarias"
+"account_group_69","69","Impairment losses and other charges","Pérdidas por deterioroy otras dotaciones"
+"account_group_690","690","Impairment losses on intangible assets","Pérdidas por deterioro del inmovilizado intangible"
+"account_group_691","691","Impairment losses on property, plant and equipment","Pérdidas por deterioro del inmovilizado material"
+"account_group_692","692","Impairment losses on investment property","Pérdidas por deterioro de las inversiones inmobiliarias"
+"account_group_693","693","Impairment losses on inventories","Pérdidas por deterioro de existencias"
+"account_group_6930","6930","Impairment losses on finished goods and work in progress","Pérdidas por deterioro de productos terminados y en curso de fabricación"
+"account_group_6931","6931","Impairment losses on merchandise","Pérdidas por deterioro de mercaderías"
+"account_group_6932","6932","Impairment losses on raw materials","Pérdidas por deterioro de materias primas"
+"account_group_6933","6933","Impairment losses on other supplies","Pérdidas por deterioro de otros aprovisionamientos"
+"account_group_694","694","Impairment losses on trade receivables","Pérdidas por deterioro de créditos por operaciones comerciales"
+"account_group_695","695","Trade provisions","Dotación a la provisión por operaciones comerciales"
+"account_group_6954","6954","Provisions for onerous contracts","Dotación a la provisión por contratos onerosos"
+"account_group_6959","6959","Provisions for other trade operations","Dotación a la provisión para otras operaciones comerciales"
+"account_group_696","696","Impairment losses on non-current investments and debt securities","Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo"
+"account_group_6960","6960","Impairment losses on non-current investments, group companies","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo"
+"account_group_6961","6961","Impairment losses on non-current investments, associates","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas"
+"account_group_6962","6962","Impairment losses on non-current investments, other related parties","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas"
+"account_group_6963","6963","Impairment losses on non-current investments, other companies","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas"
+"account_group_6965","6965","Impairment losses on non-current debt securities, group companies","Pérdidas por deterioro en valores representativos de deuda a largo plazo, empresas del grupo"
+"account_group_6966","6966","Impairment losses on non-current debt securities, associates","Pérdidas por deterioro en valores representativos de deuda a largo plazo, empresas asociadas"
+"account_group_6967","6967","Impairment losses on non-current debt securities, other related parties","Pérdidas por deterioro en valores representativos de deuda a largo plazo, otras partes vinculadas"
+"account_group_6968","6968","Impairment losses on non-current debt securities, other companies","Pérdidas por deterioro en valores representativos de deuda a largo plazo, de otras empresas"
+"account_group_697","697","Impairment losses on non-current loans","Pérdidas por deterioro de créditos a largo plazo"
+"account_group_6970","6970","Impairment losses on non-current loans, group companies","Pérdidas por deterioro de créditos a largo plazo, empresas del grupo"
+"account_group_6971","6971","Impairment losses on non-current loans, associates","Pérdidas por deterioro de créditos a largo plazo, empresas asociadas"
+"account_group_6972","6972","Impairment losses on non-current loans, other related parties","Pérdidas por deterioro de créditos a largo plazo, otras partes vinculadas"
+"account_group_6973","6973","Impairment losses on non-current loans, other companies","Pérdidas por deterioro de créditos a largo plazo, otras empresas"
+"account_group_698","698","Impairment losses on current investments and debt securities","Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo"
+"account_group_6980","6980","Impairment losses on current investments, group companies","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo"
+"account_group_6981","6981","Impairment losses on current investments, associates","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas"
+"account_group_6985","6985","Impairment losses on current debt securities, group companies","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo"
+"account_group_6986","6986","Impairment losses on current debt securities, associates","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas"
+"account_group_6987","6987","Impairment losses on current debt securities, other related parties","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas"
+"account_group_6988","6988","Impairment losses on current debt securities, other companies","Pérdidas por deterioro en valores representativos de deuda a corto plazo, de otras empresas"
+"account_group_699","699","Impairment losses on current loans","Pérdidas por deterioro de créditos a corto plazo"
+"account_group_6990","6990","Impairment losses on current loans, group companies","Pérdidas por deterioro de créditos a corto plazo, empresas del grupo"
+"account_group_6991","6991","Impairment losses on current loans, associates","Pérdidas por deterioro de créditos a corto plazo, empresas asociadas"
+"account_group_6992","6992","Impairment losses on current loans, other related parties","Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas"
+"account_group_6993","6993","Impairment losses on current loans, other companies","Pérdidas por deterioro de créditos a corto plazo, otras empresas"
+"account_group_7","7","Sales and income","Ventas e ingresos"
+"account_group_70","70","Sales of merchandise, work carried out by the company for assets, services, etc","Ventas de mercaderías, de producción propia, de servicios, etc"
+"account_group_700","700","Merchandise sold","Ventas de mercaderías"
+"account_group_701","701","Finished goods sold","Ventas de productos terminados"
+"account_group_702","702","Semi-finished goods sold","Ventas de productos semiterminados"
+"account_group_703","703","By-products and waste sold","Ventas de subproductos y residuos"
+"account_group_704","704","Containers and packaging sold","Ventas de envases y embalajes"
+"account_group_705","705","Services rendered","Prestaciones de servicios"
+"account_group_706","706","Prompt payment discounts","Descuentos sobre ventas por pronto pago"
+"account_group_7060","7060","Prompt payment discounts on merchandise sold","Descuentos sobre ventas por pronto pago de mercaderías"
+"account_group_7061","7061","Prompt payment discounts on finished goods sold","Descuentos sobre ventas por pronto pago de productos terminados"
+"account_group_7062","7062","Prompt payment discounts on semi-finished goods sold","Descuentos sobre ventas por pronto pago de productos semiterminados"
+"account_group_7063","7063","Prompt payment discounts on by-products and waste sold","Descuentos sobre ventas por pronto pago de subproductos y residuos"
+"account_group_708","708","Sales returns and similar transactions","Devoluciones de ventas y operaciones similares"
+"account_group_7080","7080","Returns of merchandise sold","Devoluciones de ventas de mercaderías"
+"account_group_7081","7081","Returns of finished goods sold","Devoluciones de ventas de productos terminados"
+"account_group_7082","7082","Returns of semi-finished goods sold","Devoluciones de ventas de productos semiterminados"
+"account_group_7083","7083","Returns of by-products and waste sold","Devoluciones de ventas de subproductos y residuos"
+"account_group_7084","7084","Returns of containers and packaging sold","Devoluciones de ventas de envases y embalajes"
+"account_group_709","709","«Rappels» of sales","«Rappels» sobre ventas"
+"account_group_7090","7090","«Rappels» of merchandise sold","«Rappels» sobre ventas de mercaderías"
+"account_group_7091","7091","«Rappels» of finished goods sold","«Rappels» sobre ventas de productos terminados"
+"account_group_7092","7092","«Rappels» of semi-finished goods sold","«Rappels» sobre ventas de productos semiterminados"
+"account_group_7093","7093","«Rappels» of by-products and waste sold","«Rappels» sobre ventas de subproductos y residuos"
+"account_group_7094","7094","«Rappels» of containers and packagings sold","«Rappels» sobre ventas de envases y embalajes"
+"account_group_71","71","Changes in inventories","Variación de existencias"
+"account_group_710","710","Changes in inventories of work in progress","Variación de existencias de productos en curso"
+"account_group_711","711","Changes in inventories of semi-finished goods","Variación de existencias de productos semiterminados"
+"account_group_712","712","Changes in inventories of finished goods","Variación de existencias de productos terminados"
+"account_group_713","713","Changes in inventories of by-products, waste and recovered materials","Variación de existencias de subproductos, residuos y materiales recuperados"
+"account_group_72","72","Entity's own income","Ingresos propios de la entidad"
+"account_group_720","720","Associate and affiliates dues","Cuotas de asociados y afiliados"
+"account_group_721","721","Users quota","Cuotas de usuarios"
+"account_group_722","722","Promotions to attract ressources","Promociones para captación de recursos"
+"account_group_723","723","Income from sponsors and collaborations","Ingresos de patrocinadores y colaboraciones"
+"account_group_728","728","Income from reimbursement of aid and allowances","Ingresos por reintegro de ayudas y asignaciones"
+"account_group_73","73","Work carried out by the company for assets","Trabajos realizados para la empresa"
+"account_group_730","730","Work carried out by the company for intangible assets","Trabajos realizados para el inmovilizado intangible"
+"account_group_731","731","Work carried out by the company for property, plant and equipment","Trabajos realizados para el inmovilizado material"
+"account_group_732","732","Work carried out by the company for investment property","Trabajos realizados en inversiones inmobiliarias"
+"account_group_733","733","Work carried out by the company for property, plant and equipment in progress","Trabajos realizados para el inmovilizado material en curso"
+"account_group_74","74","Grants, donations and bequests","Subvenciones, donaciones y legados"
+"account_group_740","740","Operating grants, donations and bequests","Subvenciones, donaciones y legados a la explotación"
+"account_group_746","746","Capital grants, donations and bequests taken to income","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio"
+"account_group_747","747","Other grants, donations and bequests taken to income","Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio"
+"account_group_75","75","Other income","Otros ingresos de gestión"
+"account_group_751","751","Results on profit-sharing agreements","Resultados de operaciones en común"
+"account_group_7510","7510","Losses transferred (trustee)","Pérdida transferida (gestor)"
+"account_group_7511","7511","Attributable profit (non-trustee venturer or associate)","Beneficio atribuido (partícipe o asociado no gestor)"
+"account_group_752","752","Income from lease agreements","Ingresos por arrendamientos"
+"account_group_753","753","Income from transfer of industrial property rights","Ingresos de propiedad industrial cedida en explotación"
+"account_group_754","754","Commission income","Ingresos por comisiones"
+"account_group_755","755","Income from services to personnel","Ingresos por servicios al personal"
+"account_group_759","759","Income from other services","Ingresos por servicios diversos"
+"account_group_76","76","Finance income","Ingresos financieros"
+"account_group_760","760","Dividends","Ingresos de participaciones en instrumentos de patrimonio"
+"account_group_7600","7600","Dividends, group companies","Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo"
+"account_group_7601","7601","Dividends, associates","Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas"
+"account_group_7602","7602","Dividends, other related parties","Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas"
+"account_group_7603","7603","Dividends, other companies","Ingresos de participaciones en instrumentos de patrimonio, otras empresas"
+"account_group_761","761","Income from debt securities","Ingresos de valores representativos de deuda"
+"account_group_7610","7610","Income from debt securities, group companies","Ingresos de valores representativos de deuda, empresas del grupo"
+"account_group_7611","7611","Income from debt securities, associates","Ingresos de valores representativos de deuda, empresas asociadas"
+"account_group_7612","7612","Income from debt securities, other related parties","Ingresos de valores representativos de deuda, otras partes vinculadas"
+"account_group_7613","7613","Income from debt securities, other companies","Ingresos de valores representativos de deuda, otras empresas"
+"account_group_762","762","Income from loans","Ingresos de créditos"
+"account_group_7620","7620","Income from non-current loans","Ingresos de créditos a largo plazo"
+"account_group_76200","76200","Income from non-current loans, group companies","Ingresos de créditos a largo plazo, empresas del grupo"
+"account_group_76201","76201","Income from non-current loans, associates","Ingresos de créditos a largo plazo, empresas asociadas"
+"account_group_76202","76202","Income from non-current loans, other related parties","Ingresos de créditos a largo plazo, otras partes vinculadas"
+"account_group_76203","76203","Income from non-current loans, other companies","Ingresos de créditos a largo plazo, otras empresas"
+"account_group_7621","7621","Income from current loans","Ingresos de créditos a corto plazo"
+"account_group_76210","76210","Income from current loans, group companies","Ingresos de créditos a corto plazo, empresas del grupo"
+"account_group_76211","76211","Income from current loans, associates","Ingresos de créditos a corto plazo, empresas asociadas"
+"account_group_76212","76212","Income from current loans, other related parties","Ingresos de créditos a corto plazo, otras partes vinculadas"
+"account_group_76213","76213","Income from current loans, other companies","Ingresos de créditos a corto plazo, otras empresas"
+"account_group_763","763","Gains on fair value measurement of financial instruments","Beneficios por valoración de instrumentos financieros por su valor razonable"
+"account_group_7630","7630","Gains on trading portfolio","Beneficios de cartera de negociación"
+"account_group_7631","7631","Gains on financial instruments designated by the company","Beneficios de designados por la empresa"
+"account_group_7632","7632","Gains on available-for-sale financial instruments","Beneficios de disponibles para la venta"
+"account_group_7633","7633","Gains on hedging instruments","Beneficios de instrumentos de cobertura"
+"account_group_766","766","Gains on investments and debt securities","Beneficios en participaciones y valores representativos de deuda"
+"account_group_7660","7660","Gains on non-current debt securities, group companies","Beneficios en valores representativos de deuda a largo plazo, empresas del grupo"
+"account_group_7661","7661","Gains on non-current debt securities, associates","Beneficios en valores representativos de deuda a largo plazo, empresas asociadas"
+"account_group_7662","7662","Gains on non-current debt securities, other related parties","Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas"
+"account_group_7663","7663","Gains on non-current investments and debt securities, other companies","Beneficios en participaciones y valores representativos de deuda a largo plazo, otras empresas"
+"account_group_7665","7665","Gains on current investments and debt securities, group companies","Beneficios en participaciones y valores representativos de deuda a corto plazo, empresas del grupo"
+"account_group_7666","7666","Gains on current investments and debt securities, associates","Beneficios en participaciones y valores representativos de deuda a corto plazo, empresas asociadas"
+"account_group_7667","7667","Gains on current debt securities, other related parties","Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas"
+"account_group_7668","7668","Gains on current debt securities, other companies","Beneficios en valores representativos de deuda a corto plazo, otras empresas"
+"account_group_767","767","Income from related assets and reimbursement rights from long-term employee benefits","Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo"
+"account_group_768","768","Exchange gains","Diferencias positivas de cambio"
+"account_group_769","769","Other finance income","Otros ingresos financieros"
+"account_group_77","77","Gains on non-current assets and exceptional income","Beneficios procedentes de activos no corrientes e ingresos excepcionales"
+"account_group_770","770","Gains on intangible assets","Beneficios procedentes del inmovilizado intangible"
+"account_group_771","771","Gains on property, plant and equipment","Beneficios procedentes del inmovilizado material"
+"account_group_772","772","Gains on investment property","Beneficios procedentes de las inversiones inmobiliarias"
+"account_group_773","773","Gains on non-current investments in related parties","Beneficios procedentes de participaciones a largo plazo en partes vinculadas"
+"account_group_7733","7733","Gains on non-current investments, group companies","Beneficios procedentes de participaciones a largo plazo, empresas del grupo"
+"account_group_7734","7734","Gains on non-current investments, associates","Beneficios procedentes de participaciones a largo plazo, empresas asociadas"
+"account_group_7735","7735","Gains on non-current investments, other related parties","Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas"
+"account_group_774","774","Negative goodwill on business combinations","Diferencia negativa en combinaciones de negocios"
+"account_group_775","775","Gains on transactions with own bonds","Beneficios por operaciones con obligaciones propias"
+"account_group_778","778","Exceptional income","Ingresos excepcionales"
+"account_group_79","79","Surplus and use of provisions and impairment losses","Excesos y aplicaciones de provisiones y de pérdidas por deterioro"
+"account_group_790","790","Reversal of impairment of intangible assets","Reversión del deterioro del inmovilizado intangible"
+"account_group_791","791","Reversal of impairment of property, plant and equipment","Reversión del deterioro del inmovilizado material"
+"account_group_792","792","Reversal of impairment of investment property","Reversión del deterioro de las inversiones inmobiliarias"
+"account_group_793","793","Reversal of impairment of inventories","Reversión del deterioro de existencias"
+"account_group_7930","7930","Reversal of impairment of finished goods and work in progress","Reversión del deterioro de productos terminados y en curso de fabricación"
+"account_group_7931","7931","Reversal of impairment of merchandise","Reversión del deterioro de mercaderías"
+"account_group_7932","7932","Reversal of impairment of raw materials","Reversión del deterioro de materias primas"
+"account_group_7933","7933","Reversal of impairment of other supplies","Reversión del deterioro de otros aprovisionamientos"
+"account_group_794","794","Reversal of impairment of trade receivables","Reversión del deterioro de créditos por operaciones comerciales"
+"account_group_795","795","Provision surpluses","Exceso de provisiones"
+"account_group_7950","7950","Surplus provisions for employee benefits","Exceso de provisión por retribuciones al personal"
+"account_group_7951","7951","Surplus provisions for taxes","Exceso de provisión para impuestos"
+"account_group_7952","7952","Surplus provisions for other liabilities","Exceso de provisión para otras responsabilidades"
+"account_group_7954","7954","Surplus trade provisions","Exceso de provisión por operaciones comerciales"
+"account_group_79544","79544","Surplus provisions for onerous contracts","Exceso de provisión por contratos onerosos"
+"account_group_79549","79549","Surplus provisions for other trade operations","Exceso de provisión para otras operaciones comerciales"
+"account_group_7955","7955","Surplus provisions for environmental actions","Exceso de provisión para actuaciones medioambientales"
+"account_group_7956","7956","Surplus provisions for restructuring costs","Exceso de provisión para reestructuraciones"
+"account_group_7957","7957","Surplus provisions for share-based payment transactions","Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio"
+"account_group_796","796","Reversal of impairment of non-current investments and debt securities","Reversión del deterioro de participaciones y valores representativos de deuda a largo plazo"
+"account_group_7960","7960","Reversal of impairment of non-current investments, group companies","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo"
+"account_group_7961","7961","Reversal of impairment of non-current investments, associates","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas"
+"account_group_7965","7965","Reversal of impairment of non-current debt securities, group companies","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo"
+"account_group_7966","7966","Reversal of impairment of non-current debt securities, associates","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas"
+"account_group_7967","7967","Reversal of impairment of non-current debt securities, other related parties","Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas"
+"account_group_7968","7968","Reversal of impairment of non-current debt securities, other companies","Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas"
+"account_group_797","797","Reversal of impairment of non-current loans","Reversión del deterioro de créditos a largo plazo"
+"account_group_7970","7970","Reversal of impairment of non-current loans, group companies","Reversión del deterioro de créditos a largo plazo, empresas del grupo"
+"account_group_7971","7971","Reversal of impairment of non-current loans, associates","Reversión del deterioro de créditos a largo plazo, empresas asociadas"
+"account_group_7972","7972","Reversal of impairment of non-current loans, other related parties","Reversión del deterioro de créditos a largo plazo, otras partes vinculadas"
+"account_group_7973","7973","Reversal of impairment of non-current loans, other companies","Reversión del deterioro de créditos a largo plazo, otras empresas"
+"account_group_798","798","Reversal of impairment of current investments and debt securities","Reversión del deterioro de participaciones y valores representativos de deuda a corto plazo"
+"account_group_7980","7980","Reversal of impairment of current investments, group companies","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo"
+"account_group_7981","7981","Reversal of impairment of current investments, associates","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas"
+"account_group_7985","7985","Reversal of impairment of current debt securities, group companies","Reversión del deterioro en valores representativos de deuda a corto plazo, empresas del grupo"
+"account_group_7986","7986","Reversal of impairment of current debt securities, associates","Reversión del deterioro en valores representativos de deuda a corto plazo, empresas asociadas"
+"account_group_7987","7987","Reversal of impairment of current debt securities, other related parties","Reversión del deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas"
+"account_group_7988","7988","Reversal of impairment of current debt securities, other companies","Reversión del deterioro en valores representativos de deuda a corto plazo, otras empresas"
+"account_group_799","799","Reversal of impairment of current loans","Reversión del deterioro de créditos a corto plazo"
+"account_group_7990","7990","Reversal of impairment of current loans, group companies","Reversión del deterioro de créditos a corto plazo, empresas del grupo"
+"account_group_7991","7991","Reversal of impairment of current loans, associates","Reversión del deterioro de créditos a corto plazo, empresas asociadas"
+"account_group_7992","7992","Reversal of impairment of current loans, other related parties","Reversión del deterioro de créditos a corto plazo, otras partes vinculadas"
+"account_group_7993","7993","Reversal of impairment of current loans, other companies","Reversión del deterioro de créditos a corto plazo, otras empresas"
+"account_group_8","8","Expenses recognised in equity","Gastos imputados al patrimonio neto"
+"account_group_80","80","Finance expenses arising on measurement of assets and liabilities","Gastos financieros por valoración de activos y pasivos"
+"account_group_800","800","Losses on available-for-sale financial assets","Pérdidas en activos financieros disponibles para la venta"
+"account_group_802","802","Transfer of gains on available-for-sale financial assets","Transferencia de beneficios en activos financieros disponibles para la venta"
+"account_group_81","81","Expense arising on hedging transactions","Gastos en operaciones de cobertura"
+"account_group_810","810","Losses on cash flow hedges","Pérdidas por coberturas de flujos de efectivo"
+"account_group_811","811","Losses on hedges of a net investment in a foreign operation","Pérdidas por coberturas de inversiones netas en un negocio en el extranjero"
+"account_group_812","812","Transfer of gains on cash flow hedges","Transferencia de beneficios por coberturas de flujos de efectivo"
+"account_group_813","813","Transfer of gains on hedges of a net investment in a foreign operation","Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero"
+"account_group_82","82","Expenses arising on translation differences","Gastos por diferencias de conversión"
+"account_group_820","820","Negative translation differences","Diferencias de conversión negativas"
+"account_group_821","821","Transfer of positive translation differences","Transferencia de diferencias de conversión positivas"
+"account_group_83","83","Income tax","Impuesto sobre beneficios"
+"account_group_830","830","Income tax","Impuesto sobre beneficios"
+"account_group_8300","8300","Current tax","Impuesto corriente"
+"account_group_8301","8301","Deferred tax","Impuesto diferido"
+"account_group_833","833","Negative adjustments to income tax","Ajustes negativos en la imposición sobre beneficios"
+"account_group_834","834","Tax income on permanent differences","Ingresos fiscales por diferencias permanentes"
+"account_group_835","835","Tax income for tax deductions and credits","Ingresos fiscales por deducciones y bonificaciones"
+"account_group_836","836","Transfer of permanent differences","Transferencia de diferencias permanentes"
+"account_group_837","837","Transfer of tax deductions and credits","Transferencia de deducciones y bonificaciones"
+"account_group_838","838","Positive adjustments to income tax","Ajustes positivos en la imposición sobre beneficios"
+"account_group_84","84","Transfers of grants, donations and bequests","Transferencias de subvenciones, donaciones y legados"
+"account_group_840","840","Transfer of government capital grants","Transferencia de subvenciones oficiales de capital"
+"account_group_841","841","Transfer of capital donations and bequests","Transferencia de donaciones y legados de capital"
+"account_group_842","842","Transfer of other grants, donations and bequests","Transferencia de otras subvenciones, donaciones y legados"
+"account_group_85","85","Actuarial losses and adjustments to long-term defined benefit assets","Gastos por pérdidas actuariales y ajustes en los activos por retribuciones a largo plazo de prestación definida"
+"account_group_850","850","Actuarial losses","Pérdidas actuariales"
+"account_group_851","851","Negative adjustments to long-term defined benefit assets","Ajustes negativos en activos por retribuciones a largo plazo de prestación definida"
+"account_group_86","86","Expenses arising on non-current assets held for sale","Gastos por activos no corrientes en venta"
+"account_group_860","860","Losses on non-current assets and disposal groups held for sale","Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"
+"account_group_862","862","Transfer of gains on non-current assets and disposal groups held for sale","Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"
+"account_group_89","89","Expenses arising on investments in group companies or associates with prior positive valuation adjustments","Gastos de participaciones en empresas del grupo o asociadas con ajustes valorativos positivos previos"
+"account_group_891","891","Impairment of investments, group companies","Deterioro de participaciones en el patrimonio, empresas del grupo"
+"account_group_892","892","Impairment of investments, associates","Deterioro de participaciones en el patrimonio, empresas asociadas"
+"account_group_9","9","Income recognised in equity","Ingresos imputados al patrimonio neto"
+"account_group_90","90","Finance income from measurement of assets and liabilities","Ingresos financieros por valoración de activosy pasivos"
+"account_group_900","900","Gains on available-for-sale financial assets","Beneficios en activos financieros disponibles para la venta"
+"account_group_902","902","Transfer of losses on available-for-sale financial assets","Transferencia de pérdidas de activos financieros disponibles para la venta"
+"account_group_91","91","Income from hedging transactions","Ingresos en operaciones de cobertura"
+"account_group_910","910","Gains on cash flow hedges","Beneficios por coberturas de flujos de efectivo"
+"account_group_911","911","Gains on hedges of a net investment in a foreign operation","Beneficios por coberturas de una inversión neta en un negocio en el extranjero"
+"account_group_912","912","Transfer of losses on cash flow hedges","Transferencia de pérdidas por coberturas de flujos de efectivo"
+"account_group_913","913","Transfer of losses on hedges of a net investment in a foreign operation","Transferencia de pérdidas por coberturas de una inversión neta en un negocio en el extranjero"
+"account_group_92","92","Income from translation differences","Ingresos por diferencias de conversión"
+"account_group_920","920","Positive translation differences","Diferencias de conversión positivas"
+"account_group_921","921","Transfer of negative translation differences","Transferencia de diferencias de conversión negativas"
+"account_group_94","94","Income from grants, donations and bequests","Ingresos por subvenciones, donaciones y legados"
+"account_group_940","940","Income from government capital grants","Ingresos de subvenciones oficiales de capital"
+"account_group_941","941","Income from capital donations and bequests","Ingresos de donaciones y legados de capital"
+"account_group_942","942","Income from other grants, donations and bequests","Ingresos de otras subvenciones, donaciones y legados"
+"account_group_95","95","Actuarial gains and adjustments to long-term defined benefit assets","Ingresos por ganancias actuariales y ajustes en los activos por retribuciones a largo plazo de prestación definida"
+"account_group_950","950","Actuarial gains","Ganancias actuariales"
+"account_group_951","951","Positive adjustments to long-term defined benefit assets","Ajustes positivos en activos por retribuciones a largo plazo de prestación definida"
+"account_group_96","96","Income from non-current assets held from sale","Ingresos por activos no corrientes en venta"
+"account_group_960","960","Gains on non-current assets and disposal groups held for sale","Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"
+"account_group_962","962","Transfer of losses on non-current assets and disposal groups held for sale","Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"
+"account_group_99","99","Income from investments in group companies or associates with prior negative valuation adjustments","Ingresos de participaciones en empresas del grupo o asociadas con ajustes valorativos negativos previos"
+"account_group_991","991","Reversal of prior negative valuation adjustments, group companies","Recuperación de ajustes valorativos negativos previos, empresas del grupo"
+"account_group_992","992","Reversal of prior negative valuation adjustments, associates","Recuperación de ajustes valorativos negativos previos, empresas asociadas"
+"account_group_993","993","Transfer for impairment of prior negative valuation adjustments, group companies","Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo"
+"account_group_994","994","Transfer for impairment of prior negative valuation adjustments, associates","Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas"
diff --git a/addons/l10n_es/data/template/account.tax-es_common.csv b/addons/l10n_es/data/template/account.tax-es_common.csv
index 14269223da1..af5800e0888 100644
--- a/addons/l10n_es/data/template/account.tax-es_common.csv
+++ b/addons/l10n_es/data/template/account.tax-es_common.csv
@@ -1,523 +1,523 @@
-"id","sequence","description","invoice_label","type_tax_use","name","amount","amount_type","tax_group_id","analytic","include_base_amount","repartition_line_ids/repartition_type","repartition_line_ids/tag_ids","repartition_line_ids/document_type","repartition_line_ids/account_id","repartition_line_ids/factor_percent"
-"account_tax_template_s_iva21b","0","","","sale","IVA 21% (Bienes)","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_07","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_09","invoice","account_common_477",""
-"","","","","","","","","","","","base","l10n_es.mod_303_14_sale","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477",""
-"account_tax_template_s_iva21s","","","","sale","IVA 21% (Servicios)","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_07","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_09","invoice","account_common_477",""
-"","","","","","","","","","","","base","l10n_es.mod_303_14_sale","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477",""
-"account_tax_template_s_iva21isp","","","","sale","IVA 21% (ISP)","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_07","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_09","invoice","account_common_477",""
-"","","","","","","","","","","","base","l10n_es.mod_303_14_sale","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477",""
-"account_tax_template_p_iva21_bc","0","","","purchase","21% IVA soportado (bienes corrientes)","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_28","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_29","invoice","account_common_472",""
-"","","","","","","","","","","","base","l10n_es.mod_303_40","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
-"account_tax_template_p_iva21_sc","","","","purchase","21% IVA soportado (servicios corrientes)","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_28","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_29","invoice","account_common_472",""
-"","","","","","","","","","","","base","l10n_es.mod_303_40","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
-"account_tax_template_p_iva21_sp_in","","","","purchase","IVA 21% Adquisición de servicios intracomunitarios","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_10,l10n_es.mod_303_36","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_37","invoice","account_common_472",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_11","invoice","account_common_477","-100"
-"","","","","","","","","","","","base","l10n_es.mod_303_14_purchase,l10n_es.mod_303_40","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
-"account_tax_template_p_iva21_ic_bc","","","","purchase","IVA 21% Adquisición Intracomunitaria. Bienes corrientes","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_36,l10n_es.mod_303_10","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_37","invoice","account_common_472",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_11","invoice","account_common_477","-100"
-"","","","","","","","","","","","base","l10n_es.mod_303_40,l10n_es.mod_303_14_purchase","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
-"account_tax_template_p_iva21_ic_bi","","","","purchase","IVA 21% Adquisición Intracomunitaria. Bienes de inversión","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_10,l10n_es.mod_303_38","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_39","invoice","account_common_472",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_11","invoice","account_common_477","-100"
-"","","","","","","","","","","","base","l10n_es.mod_303_40,l10n_es.mod_303_14_purchase","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
-"account_tax_template_p_iva21_ibc","","","","purchase","IVA 21% Importaciones bienes corrientes","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_32","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_33","invoice","account_common_472",""
-"","","","","","","","","","","","base","l10n_es.mod_303_40","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
-"account_tax_template_p_iva21_ibi","","","","purchase","IVA 21% Importaciones bienes de inversión","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_34","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_35","invoice","account_common_472",""
-"","","","","","","","","","","","base","l10n_es.mod_303_40","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
-"account_tax_template_p_irpf21td","","","","purchase","Retenciones IRPF (Trabajadores) dinerarios","-15.0","percent","tax_group_retenciones_15","","","base","l10n_es.mod_111_02","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_111_03","invoice","account_common_4751",""
-"","","","","","","","","","","","base","l10n_es.mod_111_02","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_111_03","refund","account_common_4751",""
-"account_tax_template_p_iva4_sp_ex","","","","purchase","IVA 4% Adquisición de servicios extracomunitarios","4.0","percent","tax_group_iva_4","","","base","l10n_es.mod_303_12,l10n_es.mod_303_28","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_13","invoice","account_common_477","-100"
-"","","","","","","","","","","","tax","l10n_es.mod_303_29","invoice","account_common_472",""
-"","","","","","","","","","","","base","l10n_es.mod_303_14_purchase,l10n_es.mod_303_40","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
-"","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
-"account_tax_template_p_iva10_sp_ex","","","","purchase","IVA 10% Adquisición de servicios extracomunitarios","10.0","percent","tax_group_iva_10","","","base","l10n_es.mod_303_28,l10n_es.mod_303_12","invoice","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_29","invoice","account_common_472",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_13","invoice","account_common_477","-100"
-"","","","","","","","","","","","base","l10n_es.mod_303_40,l10n_es.mod_303_14_purchase","refund","",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
-"","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
-"account_tax_template_p_iva21_sp_ex","","","","purchase","IVA 21% Adquisición de servicios extracomunitarios","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_28,l10n_es.mod_303_12","invoice","",""
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-"","","","","","","","","","","","tax","l10n_es.mod_303_13","invoice","account_common_477","-100"
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-"","","","","","","","","","","","base","","refund","",""
-"","","","","","","","","","","","tax","","refund","account_common_473",""
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-"","","","","","","","","","","","tax","","invoice","account_common_473",""
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-"","","","","","","","","","","","tax","l10n_es.mod_111_09","invoice","account_common_4751",""
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-"","","","","","","","","","","","base","l10n_es.mod_303_40,l10n_es.mod_303_14_purchase","refund","",""
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-"","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
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+"","","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
+"account_tax_template_p_irpf21te","","15% Withholding income tax (workers) in cash","","purchase","15% WHI cash","Retenciones IRPF (Trabajadores) en especie","-15.0","percent","tax_group_retenciones_15","","","base","l10n_es.mod_111_05","invoice","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_06","invoice","account_common_4751",""
+"","","","","","","","","","","","","base","l10n_es.mod_111_05","refund","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_06","refund","account_common_4751",""
+"account_tax_template_p_irpf15e","","15% Withholding income tax in cash","","purchase","15% WHI cash","Retenciones IRPF 15% en especie","-15.0","percent","tax_group_retenciones_15","","","base","l10n_es.mod_111_11","invoice","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_12","invoice","account_common_4751",""
+"","","","","","","","","","","","","base","l10n_es.mod_111_11","refund","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_12","refund","account_common_4751",""
+"account_tax_template_p_irpf7e","","7% Withholding income tax in cash","","purchase","7% WHI cash","Retenciones IRPF 7% en especie","-7.0","percent","tax_group_retenciones_7","","","base","l10n_es.mod_111_11","invoice","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_12","invoice","account_common_4751",""
+"","","","","","","","","","","","","base","l10n_es.mod_111_11","refund","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_12","refund","account_common_4751",""
+"account_tax_template_p_irpf20","","20% Withholding income tax","","purchase","20% WHI","Retenciones IRPF 20%","-20.0","percent","tax_group_retenciones_20","","","base","l10n_es.mod_111_08","invoice","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_09","invoice","account_common_4751",""
+"","","","","","","","","","","","","base","l10n_es.mod_111_08","refund","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_09","refund","account_common_4751",""
+"account_tax_template_p_irpf21a","","21% Withholding (leases)","","purchase","21% WH lease","Retenciones 21% (Arrendamientos)","-21.0","percent","tax_group_retenciones_21","","","base","l10n_es.mod_115_02","invoice","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_115_03","invoice","account_common_4751",""
+"","","","","","","","","","","","","base","l10n_es.mod_115_02","refund","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_115_03","refund","account_common_4751",""
+"account_tax_template_p_irpf21p","","21% Withholding income tax","","purchase","21% WHI","Retenciones IRPF 21%","-21.0","percent","tax_group_retenciones_21","","","base","l10n_es.mod_111_08","invoice","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_09","invoice","account_common_4751",""
+"","","","","","","","","","","","","base","l10n_es.mod_111_08","refund","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_09","refund","account_common_4751",""
+"account_tax_template_p_irpf2","2","2% Withholding income tax","","purchase","2% WHI","Retenciones IRPF 2%","-2.0","percent","tax_group_retenciones_2","","","base","l10n_es.mod_111_08","invoice","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_09","invoice","account_common_4751",""
+"","","","","","","","","","","","","base","l10n_es.mod_111_08","refund","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_111_09","refund","account_common_4751",""
+"account_tax_template_s_iva0_isp","","VAT 0% sale reverse charge","IVA 0% ISP","sale","0% RC","IVA 0% Venta con Inversión del Sujeto Pasivo","0.0","percent","tax_group_iva_0","","","base","l10n_es.mod_303_122","invoice","",""
+"","","","","","","","","","","","","tax","","invoice","",""
+"","","","","","","","","","","","","base","l10n_es.mod_303_122","refund","",""
+"","","","","","","","","","","","","tax","","refund","",""
+"account_tax_template_p_iva4_isp","","VAT 4% purchase reverse charge","","purchase","4% RC","IVA 4% Compra con Inversión del Sujeto Pasivo Nacional","4.0","percent","tax_group_iva_4","","","base","l10n_es.mod_303_28,l10n_es.mod_303_12","invoice","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_29","invoice","account_common_472",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_13","invoice","account_common_477","-100"
+"","","","","","","","","","","","","base","l10n_es.mod_303_40,l10n_es.mod_303_14_purchase","refund","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
+"account_tax_template_p_iva10_isp","","VAT 10% purchase reverse charge","","purchase","10% RC","IVA 10% Compra con Inversión del Sujeto Pasivo Nacional","10.0","percent","tax_group_iva_10","","","base","l10n_es.mod_303_28,l10n_es.mod_303_12","invoice","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_29","invoice","account_common_472",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_13","invoice","account_common_477","-100"
+"","","","","","","","","","","","","base","l10n_es.mod_303_40,l10n_es.mod_303_14_purchase","refund","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
+"account_tax_template_p_iva21_isp","","VAT 21% purchase reverse charge","","purchase","21% RC","IVA 21% Compra con Inversión del Sujeto Pasivo Nacional","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_28,l10n_es.mod_303_12","invoice","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_29","invoice","account_common_472",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_13","invoice","account_common_477","-100"
+"","","","","","","","","","","","","base","l10n_es.mod_303_40,l10n_es.mod_303_14_purchase","refund","",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472",""
+"","","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
+"account_tax_template_p_iva4_isp_bi","","VAT 4% reverse charge (investment goods)","","purchase","4% IG RC","IVA 4% ISP (bienes de inversión)","4.0","percent","tax_group_iva_4","","","base","l10n_es.mod_303_30,l10n_es.mod_303_12","invoice","","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_31","invoice","account_common_472","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_13","invoice","account_common_477","-100"
+"","","","","","","","","","","","","base","l10n_es.mod_303_40,l10n_es.mod_303_14_purchase","refund","","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
+"account_tax_template_p_iva10_isp_bi","","VAT 10% reverse charge (investment goods)","","purchase","10% IG RC","IVA 10% ISP (bienes de inversión)","10.0","percent","tax_group_iva_10","","","base","l10n_es.mod_303_30,l10n_es.mod_303_12","invoice","","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_31","invoice","account_common_472","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_13","invoice","account_common_477","-100"
+"","","","","","","","","","","","","base","l10n_es.mod_303_40,l10n_es.mod_303_14_purchase","refund","","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
+"account_tax_template_p_iva21_isp_bi","","VAT 21% reverse charge (investment goods)","","purchase","21% IG RC","IVA 21% ISP (bienes de inversión)","21.0","percent","tax_group_iva_21","","","base","l10n_es.mod_303_30,l10n_es.mod_303_12","invoice","","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_31","invoice","account_common_472","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_13","invoice","account_common_477","-100"
+"","","","","","","","","","","","","base","l10n_es.mod_303_40,l10n_es.mod_303_14_purchase","refund","","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_41","refund","account_common_472","100"
+"","","","","","","","","","","","","tax","l10n_es.mod_303_15","refund","account_common_477","-100"
+"account_tax_template_p_rp19","","19% Withholding (loans)","","purchase","19% WH L","Retenciones 19% (préstamos)","-19.0","percent","tax_group_retenciones_19","","","base","","invoice","",""
+"","","","","","","","","","","","","tax","","invoice","account_common_4751",""
+"","","","","","","","","","","","","base","","refund","",""
+"","","","","","","","","","","","","tax","","refund","account_common_4751",""
+"account_tax_template_p_rrD19","","19% Withholding (dividend distribution)","","purchase","19% WH DD","Retenciones 19% (reparto de dividendos)","-19.0","percent","tax_group_retenciones_19","","","base","","invoice","",""
+"","","","","","","","","","","","","tax","","invoice","account_common_4751",""
+"","","","","","","","","","","","","base","","refund","",""
+"","","","","","","","","","","","","tax","","refund","account_common_4751",""
diff --git a/addons/l10n_es/data/template/account.tax.group-es_assec.csv b/addons/l10n_es/data/template/account.tax.group-es_assec.csv
index 4dfe8ecc0f4..ff99e0f7620 100644
--- a/addons/l10n_es/data/template/account.tax.group-es_assec.csv
+++ b/addons/l10n_es/data/template/account.tax.group-es_assec.csv
@@ -1,25 +1,25 @@
-"id","name","country_id"
-"tax_group_iva_0","IVA 0%","base.es"
-"tax_group_recargo_0","Recargo de Equivalencia 0%","base.es"
-"tax_group_recargo_0-5","Recargo de Equivalencia 0.5%","base.es"
-"tax_group_recargo_0-62","Recargo de Equivalencia 0.62%","base.es"
-"tax_group_retenciones_1","Retenciones 1%","base.es"
-"tax_group_recargo_1-4","Recargo de Equivalencia 1.4%","base.es"
-"tax_group_retenciones_2","Retenciones 2%","base.es"
-"tax_group_iva_4","IVA 4%","base.es"
-"tax_group_iva_5","IVA 5%","base.es"
-"tax_group_recargo_5-2","Recargo de Equivalencia 5.2%","base.es"
-"tax_group_retenciones_7","Retenciones 7%","base.es"
-"tax_group_retenciones_9","Retenciones 9%","base.es"
-"tax_group_iva_10","IVA 10%","base.es"
-"tax_group_iva_12","IVA 12%","base.es"
-"tax_group_retenciones_15","Retenciones 15%","base.es"
-"tax_group_retenciones_18","Retenciones 18%","base.es"
-"tax_group_retenciones_19","Retenciones 19%","base.es"
-"tax_group_retenciones_19-5","Retenciones 19.5%","base.es"
-"tax_group_retenciones_20","Retenciones 20%","base.es"
-"tax_group_iva_21","IVA 21%","base.es"
-"tax_group_retenciones_21","Retenciones 21%","base.es"
-"tax_group_retenciones_24","Retenciones 24%","base.es"
-"tax_group_iva_10-5","IVA 10,5% REAGYP","base.es"
-"tax_group_iva_nd","IVA no deducible","base.es"
+"id","name","name@es","country_id"
+"tax_group_iva_0","VAT 0%","IVA 0%","base.es"
+"tax_group_recargo_0","VAT equivalence surcharge 0%","Recargo de Equivalencia 0%","base.es"
+"tax_group_recargo_0-5","VAT equivalence surcharge 0.5%","Recargo de Equivalencia 0,5%","base.es"
+"tax_group_recargo_0-62","VAT equivalence surcharge 0.62%","Recargo de Equivalencia 0,62%","base.es"
+"tax_group_retenciones_1","Withholding 1%","Retenciones 1%","base.es"
+"tax_group_recargo_1-4","VAT equivalence surcharge 1.4%","Recargo de Equivalencia 1,4%","base.es"
+"tax_group_retenciones_2","Withholding 2%","Retenciones 2%","base.es"
+"tax_group_iva_4","VAT 4%","IVA 4%","base.es"
+"tax_group_iva_5","VAT 5%","IVA 5%","base.es"
+"tax_group_recargo_5-2","VAT equivalence surcharge 5.2%","Recargo de Equivalencia 5,2%","base.es"
+"tax_group_retenciones_7","Withholding 7%","Retenciones 7%","base.es"
+"tax_group_retenciones_9","Withholding 9%","Retenciones 9%","base.es"
+"tax_group_iva_10","VAT 10%","IVA 10%","base.es"
+"tax_group_iva_12","VAT 12%","IVA 12%","base.es"
+"tax_group_retenciones_15","Withholding 15%","Retenciones 15%","base.es"
+"tax_group_retenciones_18","Withholding 18%","Retenciones 18%","base.es"
+"tax_group_retenciones_19","Withholding 19%","Retenciones 19%","base.es"
+"tax_group_retenciones_19-5","Withholding 19.5%","Retenciones 19,5%","base.es"
+"tax_group_retenciones_20","Withholding 20%","Retenciones 20%","base.es"
+"tax_group_iva_21","VAT 21%","IVA 21%","base.es"
+"tax_group_retenciones_21","Withholding 21%","Retenciones 21%","base.es"
+"tax_group_retenciones_24","Withholding 24%","Retenciones 24%","base.es"
+"tax_group_iva_10-5","VAT 10,5% REAGYP","IVA 10,5% REAGYP","base.es"
+"tax_group_iva_nd","VAT exempt","IVA no deducible","base.es"
diff --git a/addons/l10n_es/data/template/account.tax.group-es_common.csv b/addons/l10n_es/data/template/account.tax.group-es_common.csv
index 4dfe8ecc0f4..ff99e0f7620 100644
--- a/addons/l10n_es/data/template/account.tax.group-es_common.csv
+++ b/addons/l10n_es/data/template/account.tax.group-es_common.csv
@@ -1,25 +1,25 @@
-"id","name","country_id"
-"tax_group_iva_0","IVA 0%","base.es"
-"tax_group_recargo_0","Recargo de Equivalencia 0%","base.es"
-"tax_group_recargo_0-5","Recargo de Equivalencia 0.5%","base.es"
-"tax_group_recargo_0-62","Recargo de Equivalencia 0.62%","base.es"
-"tax_group_retenciones_1","Retenciones 1%","base.es"
-"tax_group_recargo_1-4","Recargo de Equivalencia 1.4%","base.es"
-"tax_group_retenciones_2","Retenciones 2%","base.es"
-"tax_group_iva_4","IVA 4%","base.es"
-"tax_group_iva_5","IVA 5%","base.es"
-"tax_group_recargo_5-2","Recargo de Equivalencia 5.2%","base.es"
-"tax_group_retenciones_7","Retenciones 7%","base.es"
-"tax_group_retenciones_9","Retenciones 9%","base.es"
-"tax_group_iva_10","IVA 10%","base.es"
-"tax_group_iva_12","IVA 12%","base.es"
-"tax_group_retenciones_15","Retenciones 15%","base.es"
-"tax_group_retenciones_18","Retenciones 18%","base.es"
-"tax_group_retenciones_19","Retenciones 19%","base.es"
-"tax_group_retenciones_19-5","Retenciones 19.5%","base.es"
-"tax_group_retenciones_20","Retenciones 20%","base.es"
-"tax_group_iva_21","IVA 21%","base.es"
-"tax_group_retenciones_21","Retenciones 21%","base.es"
-"tax_group_retenciones_24","Retenciones 24%","base.es"
-"tax_group_iva_10-5","IVA 10,5% REAGYP","base.es"
-"tax_group_iva_nd","IVA no deducible","base.es"
+"id","name","name@es","country_id"
+"tax_group_iva_0","VAT 0%","IVA 0%","base.es"
+"tax_group_recargo_0","VAT equivalence surcharge 0%","Recargo de Equivalencia 0%","base.es"
+"tax_group_recargo_0-5","VAT equivalence surcharge 0.5%","Recargo de Equivalencia 0,5%","base.es"
+"tax_group_recargo_0-62","VAT equivalence surcharge 0.62%","Recargo de Equivalencia 0,62%","base.es"
+"tax_group_retenciones_1","Withholding 1%","Retenciones 1%","base.es"
+"tax_group_recargo_1-4","VAT equivalence surcharge 1.4%","Recargo de Equivalencia 1,4%","base.es"
+"tax_group_retenciones_2","Withholding 2%","Retenciones 2%","base.es"
+"tax_group_iva_4","VAT 4%","IVA 4%","base.es"
+"tax_group_iva_5","VAT 5%","IVA 5%","base.es"
+"tax_group_recargo_5-2","VAT equivalence surcharge 5.2%","Recargo de Equivalencia 5,2%","base.es"
+"tax_group_retenciones_7","Withholding 7%","Retenciones 7%","base.es"
+"tax_group_retenciones_9","Withholding 9%","Retenciones 9%","base.es"
+"tax_group_iva_10","VAT 10%","IVA 10%","base.es"
+"tax_group_iva_12","VAT 12%","IVA 12%","base.es"
+"tax_group_retenciones_15","Withholding 15%","Retenciones 15%","base.es"
+"tax_group_retenciones_18","Withholding 18%","Retenciones 18%","base.es"
+"tax_group_retenciones_19","Withholding 19%","Retenciones 19%","base.es"
+"tax_group_retenciones_19-5","Withholding 19.5%","Retenciones 19,5%","base.es"
+"tax_group_retenciones_20","Withholding 20%","Retenciones 20%","base.es"
+"tax_group_iva_21","VAT 21%","IVA 21%","base.es"
+"tax_group_retenciones_21","Withholding 21%","Retenciones 21%","base.es"
+"tax_group_retenciones_24","Withholding 24%","Retenciones 24%","base.es"
+"tax_group_iva_10-5","VAT 10,5% REAGYP","IVA 10,5% REAGYP","base.es"
+"tax_group_iva_nd","VAT exempt","IVA no deducible","base.es"
diff --git a/addons/l10n_es/data/template/account.tax.group-es_full.csv b/addons/l10n_es/data/template/account.tax.group-es_full.csv
index 4dfe8ecc0f4..88c89c9fa4e 100644
--- a/addons/l10n_es/data/template/account.tax.group-es_full.csv
+++ b/addons/l10n_es/data/template/account.tax.group-es_full.csv
@@ -1,25 +1,25 @@
-"id","name","country_id"
-"tax_group_iva_0","IVA 0%","base.es"
-"tax_group_recargo_0","Recargo de Equivalencia 0%","base.es"
-"tax_group_recargo_0-5","Recargo de Equivalencia 0.5%","base.es"
-"tax_group_recargo_0-62","Recargo de Equivalencia 0.62%","base.es"
-"tax_group_retenciones_1","Retenciones 1%","base.es"
-"tax_group_recargo_1-4","Recargo de Equivalencia 1.4%","base.es"
-"tax_group_retenciones_2","Retenciones 2%","base.es"
-"tax_group_iva_4","IVA 4%","base.es"
-"tax_group_iva_5","IVA 5%","base.es"
-"tax_group_recargo_5-2","Recargo de Equivalencia 5.2%","base.es"
-"tax_group_retenciones_7","Retenciones 7%","base.es"
-"tax_group_retenciones_9","Retenciones 9%","base.es"
-"tax_group_iva_10","IVA 10%","base.es"
-"tax_group_iva_12","IVA 12%","base.es"
-"tax_group_retenciones_15","Retenciones 15%","base.es"
-"tax_group_retenciones_18","Retenciones 18%","base.es"
-"tax_group_retenciones_19","Retenciones 19%","base.es"
-"tax_group_retenciones_19-5","Retenciones 19.5%","base.es"
-"tax_group_retenciones_20","Retenciones 20%","base.es"
-"tax_group_iva_21","IVA 21%","base.es"
-"tax_group_retenciones_21","Retenciones 21%","base.es"
-"tax_group_retenciones_24","Retenciones 24%","base.es"
-"tax_group_iva_10-5","IVA 10,5% REAGYP","base.es"
-"tax_group_iva_nd","IVA no deducible","base.es"
+"id","name","name@es","country_id"
+"tax_group_iva_0","VAT 0%","IVA 0%","base.es"
+"tax_group_recargo_0","VAT equivalence surcharge","Recargo de Equivalencia 0%","base.es"
+"tax_group_recargo_0-5","VAT equivalence surcharge 0.5%","Recargo de Equivalencia 0,5%","base.es"
+"tax_group_recargo_0-62","VAT equivalence surcharge 0.62%","Recargo de Equivalencia 0,62%","base.es"
+"tax_group_retenciones_1","Withholding 1%","Retenciones 1%","base.es"
+"tax_group_recargo_1-4","VAT equivalence surcharge 1.4%","Recargo de Equivalencia 1,4%","base.es"
+"tax_group_retenciones_2","Withholding 2%","Retenciones 2%","base.es"
+"tax_group_iva_4","VAT 4%","IVA 4%","base.es"
+"tax_group_iva_5","VAT 5%","IVA 5%","base.es"
+"tax_group_recargo_5-2","VAT equivalence surcharge 5.2%","Recargo de Equivalencia 5,2%","base.es"
+"tax_group_retenciones_7","Withholding 7%","Retenciones 7%","base.es"
+"tax_group_retenciones_9","Withholding 9%","Retenciones 9%","base.es"
+"tax_group_iva_10","VAT 10%","IVA 10%","base.es"
+"tax_group_iva_12","VAT 12%","IVA 12%","base.es"
+"tax_group_retenciones_15","Withholding 15%","Retenciones 15%","base.es"
+"tax_group_retenciones_18","Withholding 18%","Retenciones 18%","base.es"
+"tax_group_retenciones_19","Withholding 19%","Retenciones 19%","base.es"
+"tax_group_retenciones_19-5","Withholding 19.5%","Retenciones 19,5%","base.es"
+"tax_group_retenciones_20","Withholding 20%","Retenciones 20%","base.es"
+"tax_group_iva_21","VAT 21%","IVA 21%","base.es"
+"tax_group_retenciones_21","Withholding 21%","Retenciones 21%","base.es"
+"tax_group_retenciones_24","Withholding 24%","Retenciones 24%","base.es"
+"tax_group_iva_10-5","VAT 10.5% REAGYP","IVA 10,5% REAGYP","base.es"
+"tax_group_iva_nd","VAT exempt","IVA no deducible","base.es"
diff --git a/addons/l10n_es/data/template/account.tax.group-es_pymes.csv b/addons/l10n_es/data/template/account.tax.group-es_pymes.csv
index 4dfe8ecc0f4..5b70f278d40 100644
--- a/addons/l10n_es/data/template/account.tax.group-es_pymes.csv
+++ b/addons/l10n_es/data/template/account.tax.group-es_pymes.csv
@@ -1,25 +1,25 @@
-"id","name","country_id"
-"tax_group_iva_0","IVA 0%","base.es"
-"tax_group_recargo_0","Recargo de Equivalencia 0%","base.es"
-"tax_group_recargo_0-5","Recargo de Equivalencia 0.5%","base.es"
-"tax_group_recargo_0-62","Recargo de Equivalencia 0.62%","base.es"
-"tax_group_retenciones_1","Retenciones 1%","base.es"
-"tax_group_recargo_1-4","Recargo de Equivalencia 1.4%","base.es"
-"tax_group_retenciones_2","Retenciones 2%","base.es"
-"tax_group_iva_4","IVA 4%","base.es"
-"tax_group_iva_5","IVA 5%","base.es"
-"tax_group_recargo_5-2","Recargo de Equivalencia 5.2%","base.es"
-"tax_group_retenciones_7","Retenciones 7%","base.es"
-"tax_group_retenciones_9","Retenciones 9%","base.es"
-"tax_group_iva_10","IVA 10%","base.es"
-"tax_group_iva_12","IVA 12%","base.es"
-"tax_group_retenciones_15","Retenciones 15%","base.es"
-"tax_group_retenciones_18","Retenciones 18%","base.es"
-"tax_group_retenciones_19","Retenciones 19%","base.es"
-"tax_group_retenciones_19-5","Retenciones 19.5%","base.es"
-"tax_group_retenciones_20","Retenciones 20%","base.es"
-"tax_group_iva_21","IVA 21%","base.es"
-"tax_group_retenciones_21","Retenciones 21%","base.es"
-"tax_group_retenciones_24","Retenciones 24%","base.es"
-"tax_group_iva_10-5","IVA 10,5% REAGYP","base.es"
-"tax_group_iva_nd","IVA no deducible","base.es"
+"id","name","name@es","country_id"
+"tax_group_iva_0","VAT 0%","IVA 0%","base.es"
+"tax_group_recargo_0","VAT equivalence surcharge 0%","Recargo de Equivalencia 0%","base.es"
+"tax_group_recargo_0-5","VAT equivalence surcharge 0.5%","Recargo de Equivalencia 0,5%","base.es"
+"tax_group_recargo_0-62","VAT equivalence surcharge 0.62%","Recargo de Equivalencia 0,62%","base.es"
+"tax_group_retenciones_1","Withholding 1%","Retenciones 1%","base.es"
+"tax_group_recargo_1-4","VAT equivalence surcharge 1.4%","Recargo de Equivalencia 1,4%","base.es"
+"tax_group_retenciones_2","Withholding 2%","Retenciones 2%","base.es"
+"tax_group_iva_4","VAT 4%","IVA 4%","base.es"
+"tax_group_iva_5","VAT 5%","IVA 5%","base.es"
+"tax_group_recargo_5-2","VAT equivalence surcharge 5.2%","Recargo de Equivalencia 5,2%","base.es"
+"tax_group_retenciones_7","Withholding 7%","Retenciones 7%","base.es"
+"tax_group_retenciones_9","Withholding 9%","Retenciones 9%","base.es"
+"tax_group_iva_10","VAT 10%","IVA 10%","base.es"
+"tax_group_iva_12","VAT 12%","IVA 12%","base.es"
+"tax_group_retenciones_15","Withholding 15%","Retenciones 15%","base.es"
+"tax_group_retenciones_18","Withholding 18%","Retenciones 18%","base.es"
+"tax_group_retenciones_19","Withholding 19%","Retenciones 19%","base.es"
+"tax_group_retenciones_19-5","Withholding 19.5%","Retenciones 19,5%","base.es"
+"tax_group_retenciones_20","Withholding 20%","Retenciones 20%","base.es"
+"tax_group_iva_21","VAT 21%","IVA 21%","base.es"
+"tax_group_retenciones_21","Withholding 21%","Retenciones 21%","base.es"
+"tax_group_retenciones_24","Withholding 24%","Retenciones 24%","base.es"
+"tax_group_iva_10-5","VAT 10.5% REAGYP","IVA 10,5% REAGYP","base.es"
+"tax_group_iva_nd","VAT exempt","IVA no deducible","base.es"
diff --git a/addons/l10n_es/i18n/es.po b/addons/l10n_es/i18n/es.po
new file mode 100644
index 00000000000..f87f8185f85
--- /dev/null
+++ b/addons/l10n_es/i18n/es.po
@@ -0,0 +1,49 @@
+# Translation of Odoo Server.
+# This file contains the translation of the following modules:
+# 	* l10n_es
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Odoo Server 16.2alpha1+e\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2023-03-20 08:12+0000\n"
+"PO-Revision-Date: 2023-03-20 08:12+0000\n"
+"Last-Translator: \n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_es
+#: model:ir.model,name:l10n_es.model_account_chart_template
+msgid "Account Chart Template"
+msgstr "Plantilla de Plan de Cuentas"
+
+#. module: l10n_es
+#. odoo-python
+#: code:addons/l10n_es/models/template_es_common.py:0
+#, python-format
+msgid "Common"
+msgstr "Común"
+
+#. module: l10n_es
+#. odoo-python
+#: code:addons/l10n_es/models/template_es_full.py:0
+#, python-format
+msgid "Complete (2008)"
+msgstr "Completo (2008)"
+
+#. module: l10n_es
+#. odoo-python
+#: code:addons/l10n_es/models/template_es_assec.py:0
+#, python-format
+msgid "Non-profit entities (2008)"
+msgstr "Entidades sin ánimo de lucro (2008)"
+
+#. module: l10n_es
+#. odoo-python
+#: code:addons/l10n_es/models/template_es_pymes.py:0
+#, python-format
+msgid "SMEs (2008)"
+msgstr "PYMEs (2008)"
diff --git a/addons/l10n_es/i18n/l10n_es.pot b/addons/l10n_es/i18n/l10n_es.pot
new file mode 100644
index 00000000000..4618bd0fc13
--- /dev/null
+++ b/addons/l10n_es/i18n/l10n_es.pot
@@ -0,0 +1,49 @@
+# Translation of Odoo Server.
+# This file contains the translation of the following modules:
+# 	* l10n_es
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Odoo Server 16.2alpha1+e\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2023-03-20 08:09+0000\n"
+"PO-Revision-Date: 2023-03-20 08:09+0000\n"
+"Last-Translator: \n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_es
+#: model:ir.model,name:l10n_es.model_account_chart_template
+msgid "Account Chart Template"
+msgstr ""
+
+#. module: l10n_es
+#. odoo-python
+#: code:addons/l10n_es/models/template_es_common.py:0
+#, python-format
+msgid "Common"
+msgstr ""
+
+#. module: l10n_es
+#. odoo-python
+#: code:addons/l10n_es/models/template_es_full.py:0
+#, python-format
+msgid "Complete (2008)"
+msgstr ""
+
+#. module: l10n_es
+#. odoo-python
+#: code:addons/l10n_es/models/template_es_assec.py:0
+#, python-format
+msgid "Non-profit entities (2008)"
+msgstr ""
+
+#. module: l10n_es
+#. odoo-python
+#: code:addons/l10n_es/models/template_es_pymes.py:0
+#, python-format
+msgid "SMEs (2008)"
+msgstr ""
diff --git a/addons/l10n_es/models/template_es_assec.py b/addons/l10n_es/models/template_es_assec.py
index 2558f52d20e..0f2a7c559cd 100644
--- a/addons/l10n_es/models/template_es_assec.py
+++ b/addons/l10n_es/models/template_es_assec.py
@@ -1,5 +1,5 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
-from odoo import models
+from odoo import models, _
 from odoo.addons.account.models.chart_template import template
 
 
@@ -9,7 +9,7 @@ class AccountChartTemplate(models.AbstractModel):
     @template('es_assec')
     def _get_es_assec_template_data(self):
         return {
-            'name': 'PGCE entidades sin ánimo de lucro 2008',
+            'name': _('Non-profit entities (2008)'),
             'parent': 'es_common',
         }
 
diff --git a/addons/l10n_es/models/template_es_common.py b/addons/l10n_es/models/template_es_common.py
index 4b59129d189..5dff6c8a5c1 100644
--- a/addons/l10n_es/models/template_es_common.py
+++ b/addons/l10n_es/models/template_es_common.py
@@ -1,5 +1,5 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
-from odoo import models
+from odoo import models, _
 from odoo.addons.account.models.chart_template import template
 
 
@@ -9,7 +9,7 @@ class AccountChartTemplate(models.AbstractModel):
     @template('es_common')
     def _get_es_common_template_data(self):
         return {
-            'name': 'PGCE común',
+            'name': _('Common'),
             'visible': 0,
             'property_account_receivable_id': 'account_common_4300',
             'property_account_payable_id': 'account_common_4100',
diff --git a/addons/l10n_es/models/template_es_full.py b/addons/l10n_es/models/template_es_full.py
index 1a300f2fb64..1578f3cf922 100644
--- a/addons/l10n_es/models/template_es_full.py
+++ b/addons/l10n_es/models/template_es_full.py
@@ -1,5 +1,5 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
-from odoo import models
+from odoo import models, _
 from odoo.addons.account.models.chart_template import template
 
 
@@ -9,7 +9,7 @@ class AccountChartTemplate(models.AbstractModel):
     @template('es_full')
     def _get_es_full_template_data(self):
         return {
-            'name': 'PGCE completo 2008',
+            'name': _('Complete (2008)'),
             'parent': 'es_common',
         }
 
diff --git a/addons/l10n_es/models/template_es_pymes.py b/addons/l10n_es/models/template_es_pymes.py
index 2070572d2ca..f492713b152 100644
--- a/addons/l10n_es/models/template_es_pymes.py
+++ b/addons/l10n_es/models/template_es_pymes.py
@@ -1,5 +1,5 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
-from odoo import models
+from odoo import models, _
 from odoo.addons.account.models.chart_template import template
 
 
@@ -9,7 +9,7 @@ class AccountChartTemplate(models.AbstractModel):
     @template('es_pymes')
     def _get_es_pymes_template_data(self):
         return {
-            'name': 'PGCE PYMEs 2008',
+            'name': _('SMEs (2008)'),
             'parent': 'es_common',
         }