diff --git a/addons/account/static/src/xml/account_reconciliation.xml b/addons/account/static/src/xml/account_reconciliation.xml
index 1560cd92907..4699113253c 100644
--- a/addons/account/static/src/xml/account_reconciliation.xml
+++ b/addons/account/static/src/xml/account_reconciliation.xml
@@ -58,7 +58,7 @@
         </t>
     </p>
     <t t-if="context &amp;&amp; context.active_model">
-        <p t-if="context['active_model'] === 'account.journal' || context['active_model'] === 'account.bank.statement'" class="actions_buttons">
+        <p t-if="context['active_model'] === 'account.journal' || context['active_model'] === 'account.bank.statement' || context['active_model'] === 'account.bank.statement.import'" class="actions_buttons">
             <t t-if="context.journal_id">
                 <button class="button_back_to_statement btn btn-secondary" t-att-data_journal_id='context.journal_id'>Go to bank statement(s)</button>
             </t>
diff --git a/addons/account/views/report_invoice.xml b/addons/account/views/report_invoice.xml
index bd55957c7c1..c32413a4f1d 100644
--- a/addons/account/views/report_invoice.xml
+++ b/addons/account/views/report_invoice.xml
@@ -3,7 +3,7 @@
     <data>
         <template id="report_invoice_document">
             <t t-call="web.external_layout">
-                <t t-set="o" t-value="o.with_context({'lang': lang})"/>
+                <t t-set="o" t-value="o.with_context(lang=lang)" />
                 <t t-set="address">
                     <address t-field="o.partner_id" t-options='{"widget": "contact", "fields": ["address", "name"], "no_marker": True}' />
                     <div t-if="o.partner_id.vat" class="mt16"><t t-esc="o.company_id.country_id.vat_label or 'Tax ID'"/>: <span t-field="o.partner_id.vat"/></div>
diff --git a/addons/l10n_es/data/account.account.template-common.csv b/addons/l10n_es/data/account.account.template-common.csv
index 8537a3f264e..21c952cf79c 100644
--- a/addons/l10n_es/data/account.account.template-common.csv
+++ b/addons/l10n_es/data/account.account.template-common.csv
@@ -6,47 +6,47 @@
 "account_common_110","Prima de emisión o asunción","110","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_110","False"
 "account_common_112","Reserva legal","112","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_112","False"
 "account_common_113","Reservas voluntarias","113","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_113","False"
-"account_common_1140","Reservas para acciones o participaciones de la sociedad dominante","1140","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_114","False"
-"account_common_1141","Reservas estatutarias","1141","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_114","False"
-"account_common_1142","Reserva por capital amortizado","1142","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_114","False"
-"account_common_1144","Reservas por acciones propias aceptadas en garantía","1144","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_114","False"
+"account_common_1140","Reservas para acciones o participaciones de la sociedad dominante","1140","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1140","False"
+"account_common_1141","Reservas estatutarias","1141","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1141","False"
+"account_common_1142","Reserva por capital amortizado","1142","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1142","False"
+"account_common_1144","Reservas por acciones propias aceptadas en garantía","1144","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1144","False"
 "account_common_118","Aportaciones de socios o propietarios","118","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_118","False"
 "account_common_119","Diferencias por ajuste del capital a euros","119","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_119","False"
 "account_common_131","Donaciones y legados de capital","131","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_131","False"
-"account_common_1370","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios","1370","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_137","False"
-"account_common_1371","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios","1371","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_137","False"
+"account_common_1370","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios","1370","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1370","False"
+"account_common_1371","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios","1371","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_1371","False"
 "account_common_141","Provisión para impuestos","141","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_141","True"
 "account_common_142","Provisión para otras responsabilidades","142","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_142","True"
 "account_common_143","Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado","143","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_143","True"
 "account_common_145","Provisión para actuaciones medioambientales","145","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_145","True"
 "account_common_150","Acciones o participaciones consideradas como pasivos financieros","150","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_150","False"
-"account_common_1533","Desembolsos no exigidos, empresas del grupo","1533","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_153","False"
-"account_common_1534","Desembolsos no exigidos, empresas asociadas","1534","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_153","False"
-"account_common_1535","Desembolsos no exigidos, otras partes vinculadas","1535","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_153","False"
-"account_common_1536","Otros desembolsos no exigidos","1536","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_153","False"
-"account_common_1543","Aportaciones no dinerarias pendientes, empresas del grupo","1543","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_154","False"
-"account_common_1544","Aportaciones no dinerarias pendientes, empresas asociadas","1544","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_154","False"
-"account_common_1545","Aportaciones no dinerarias pendientes, otras partes vinculadas","1545","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_154","False"
-"account_common_1546","Otras aportaciones no dinerarias pendientes","1546","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_154","False"
-"account_common_1603","Deudas con entidades de crédito vinculadas, empresas del grupo","1603","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_160","False"
-"account_common_1604","Deudas con entidades de crédito vinculadas, empresas asociadas","1604","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_160","False"
-"account_common_1605","Deudas con otras entidades de crédito vinculadas","1605","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_160","False"
-"account_common_1613","Proveedores de inmovilizado, empresas del grupo","1613","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_161","False"
-"account_common_1614","Proveedores de inmovilizado, empresas asociadas","1614","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_161","False"
-"account_common_1615","Proveedores de inmovilizado, otras partes vinculadas","1615","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_161","False"
-"account_common_1623","Acreedores por arrendamiento financiero, empresas de grupo","1623","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_162","False"
-"account_common_1624","Acreedores por arrendamiento financiero, empresas asociadas","1624","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_162","False"
-"account_common_1625","Acreedores por arrendamiento financiero, otras partes vinculadas","1625","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_162","False"
-"account_common_1633","Otras deudas, empresas del grupo","1633","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_163","False"
-"account_common_1634","Otras deudas, empresas asociadas","1634","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_163","False"
-"account_common_1635","Otras deudas, con otras partes vinculadas","1635","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_163","False"
+"account_common_1533","Desembolsos no exigidos, empresas del grupo","1533","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1533","False"
+"account_common_1534","Desembolsos no exigidos, empresas asociadas","1534","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1534","False"
+"account_common_1535","Desembolsos no exigidos, otras partes vinculadas","1535","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1535","False"
+"account_common_1536","Otros desembolsos no exigidos","1536","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1536","False"
+"account_common_1543","Aportaciones no dinerarias pendientes, empresas del grupo","1543","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1543","False"
+"account_common_1544","Aportaciones no dinerarias pendientes, empresas asociadas","1544","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1544","False"
+"account_common_1545","Aportaciones no dinerarias pendientes, otras partes vinculadas","1545","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1545","False"
+"account_common_1546","Otras aportaciones no dinerarias pendientes","1546","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1546","False"
+"account_common_1603","Deudas con entidades de crédito vinculadas, empresas del grupo","1603","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1603","False"
+"account_common_1604","Deudas con entidades de crédito vinculadas, empresas asociadas","1604","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1604","False"
+"account_common_1605","Deudas con otras entidades de crédito vinculadas","1605","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1605","False"
+"account_common_1613","Proveedores de inmovilizado, empresas del grupo","1613","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1613","False"
+"account_common_1614","Proveedores de inmovilizado, empresas asociadas","1614","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1614","False"
+"account_common_1615","Proveedores de inmovilizado, otras partes vinculadas","1615","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1615","False"
+"account_common_1623","Acreedores por arrendamiento financiero, empresas de grupo","1623","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1623","False"
+"account_common_1624","Acreedores por arrendamiento financiero, empresas asociadas","1624","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1624","False"
+"account_common_1625","Acreedores por arrendamiento financiero, otras partes vinculadas","1625","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1625","False"
+"account_common_1633","Otras deudas, empresas del grupo","1633","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1633","False"
+"account_common_1634","Otras deudas, empresas asociadas","1634","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1634","False"
+"account_common_1635","Otras deudas, con otras partes vinculadas","1635","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1635","False"
 "account_common_170","Deudas con entidades de crédito","170","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_170","False"
 "account_common_171","Deudas","171","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_171","False"
 "account_common_172","Deudas transformables en subvenciones, donaciones y legados","172","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_172","False"
 "account_common_173","Proveedores de inmovilizado","173","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_173","False"
 "account_common_174","Acreedores por arrendamiento financiero","174","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_174","False"
 "account_common_175","Efectos a pagar","175","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_175","False"
-"account_common_176","Pasivos por derivados financieros","176","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_176","False"
+"account_common_176","Pasivos por derivados financieros","176","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_1760","False"
 "account_common_177","Obligaciones y bonos","177","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_177","False"
 "account_common_179","Deudas representadas en otros valores negociables","179","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_179","False"
 "account_common_180","Fianzas recibidas","180","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_180","False"
@@ -83,12 +83,12 @@
 "account_common_233","Maquinaria en montaje","233","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_233","False"
 "account_common_237","Equipos para procesos de información en montaje","237","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_237","False"
 "account_common_239","Anticipos para inmovilizaciones materiales","239","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_239","False"
-"account_common_2413","Valores representativos de deuda de empresas del grupo","2413","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_241","False"
-"account_common_2414","Valores representativos de deuda de empresas asociadas","2414","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_241","False"
-"account_common_2415","Valores representativos de deuda de otras partes vinculadas","2415","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_241","False"
-"account_common_2423","Créditos a empresas del grupo","2423","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_242","False"
-"account_common_2424","Créditos a empresas asociadas","2424","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_242","False"
-"account_common_2425","Créditos a otras partes vinculadas","2425","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_242","False"
+"account_common_2413","Valores representativos de deuda de empresas del grupo","2413","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2413","False"
+"account_common_2414","Valores representativos de deuda de empresas asociadas","2414","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2414","False"
+"account_common_2415","Valores representativos de deuda de otras partes vinculadas","2415","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2415","False"
+"account_common_2423","Créditos a empresas del grupo","2423","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2423","False"
+"account_common_2424","Créditos a empresas asociadas","2424","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2424","False"
+"account_common_2425","Créditos a otras partes vinculadas","2425","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2425","False"
 "account_common_250","Inversiones financieras en instrumentos de patrimonio","250","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_250","False"
 "account_common_251","Valores representativos de deuda","251","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_251","False"
 "account_common_252","Créditos","252","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_252","False"
@@ -98,48 +98,48 @@
 "account_common_259","Desembolsos pendientes sobre participaciones en el patrimonio neto","259","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_259","False"
 "account_common_260","Fianzas constituidas","260","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_260","False"
 "account_common_265","Depósitos constituidos","265","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_265","False"
-"account_common_2800","Amortización acumulada de investigación","2800","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_280","False"
-"account_common_2801","Amortización acumulada de desarrollo","2801","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_280","False"
-"account_common_2802","Amortización acumulada de concesiones administrativas","2802","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_280","False"
-"account_common_2803","Amortización acumulada de propiedad industrial","2803","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_280","False"
-"account_common_2805","Amortización acumulada de derechos de traspaso","2805","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_280","False"
-"account_common_2806","Amortización acumulada de aplicaciones informáticas","2806","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_280","False"
-"account_common_2811","Amortización acumulada de construcciones","2811","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_281","False"
-"account_common_2812","Amortización acumulada de instalaciones técnicas","2812","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_281","False"
-"account_common_2813","Amortización acumulada de maquinaria","2813","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_281","False"
-"account_common_2814","Amortización acumulada de utillaje","2814","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_281","False"
-"account_common_2815","Amortización acumulada de otras instalaciones","2815","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_281","False"
-"account_common_2816","Amortización acumulada de mobiliario","2816","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_281","False"
-"account_common_2817","Amortización acumulada de equipos para proceso de información","2817","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_281","False"
-"account_common_2818","Amortización acumulada de elementos de transporte","2818","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_281","False"
-"account_common_2819","Amortización acumulada de otro inmovilizado material","2819","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_281","False"
+"account_common_2800","Amortización acumulada de investigación","2800","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2800","False"
+"account_common_2801","Amortización acumulada de desarrollo","2801","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2801","False"
+"account_common_2802","Amortización acumulada de concesiones administrativas","2802","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2802","False"
+"account_common_2803","Amortización acumulada de propiedad industrial","2803","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2803","False"
+"account_common_2805","Amortización acumulada de derechos de traspaso","2805","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2805","False"
+"account_common_2806","Amortización acumulada de aplicaciones informáticas","2806","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2806","False"
+"account_common_2811","Amortización acumulada de construcciones","2811","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2811","False"
+"account_common_2812","Amortización acumulada de instalaciones técnicas","2812","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2812","False"
+"account_common_2813","Amortización acumulada de maquinaria","2813","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2813","False"
+"account_common_2814","Amortización acumulada de utillaje","2814","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2814","False"
+"account_common_2815","Amortización acumulada de otras instalaciones","2815","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2815","False"
+"account_common_2816","Amortización acumulada de mobiliario","2816","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2816","False"
+"account_common_2817","Amortización acumulada de equipos para proceso de información","2817","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2817","False"
+"account_common_2818","Amortización acumulada de elementos de transporte","2818","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2818","False"
+"account_common_2819","Amortización acumulada de otro inmovilizado material","2819","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2819","False"
 "account_common_282","Amortización acumulada de las inversiones inmobiliarias","282","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_282","False"
-"account_common_2900","Deterioro del valor de investigación","2900","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_290","False"
-"account_common_2901","Deterioro del valor de desarrollo","2901","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_290","False"
-"account_common_2902","Deterioro del valor de concesiones administrativas","2902","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_290","False"
-"account_common_2903","Deterioro del valor de propiedad industrial","2903","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_290","False"
-"account_common_2905","Deterioro del valor de derechos de traspaso","2905","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_290","False"
-"account_common_2906","Deterioro del valor de aplicaciones informáticas","2906","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_290","False"
-"account_common_2910","Deterioro de valor de terrenos y bienes naturales","2910","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_291","False"
-"account_common_2911","Deterioro de valor de construcciones","2911","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_291","False"
-"account_common_2912","Deterioro de valor de instalaciones técnicas","2912","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_291","False"
-"account_common_2913","Deterioro de valor de maquinaria","2913","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_291","False"
-"account_common_2914","Deterioro de valor de utillaje","2914","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_291","False"
-"account_common_2915","Deterioro de valor de otras instalaciones","2915","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_291","False"
-"account_common_2916","Deterioro de valor de mobiliario","2916","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_291","False"
-"account_common_2917","Deterioro de valor de equipos para proceso de información","2917","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_291","False"
-"account_common_2918","Deterioro de valor de elementos de transporte","2918","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_291","False"
-"account_common_2919","Deterioro de valor de otro inmovilizado material","2919","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_291","False"
-"account_common_2920","Deterioro de valor de los terrenos y bienes naturales","2920","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_292","False"
-"account_common_2921","Deterioro de valor de construcciones","2921","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_292","False"
-"account_common_2933","Deterioro de valor de participaciones en empresas del grupo","2933","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_293","False"
-"account_common_2934","Deterioro de valor de participaciones en empresas asociadas","2934","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_293","False"
-"account_common_2943","Deterioro de valor de valores representativos de deuda de empresas del grupo","2943","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_294","False"
-"account_common_2944","Deterioro de valor de valores representativos de deuda de empresas asociadas","2944","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_294","False"
-"account_common_2945","Deterioro de valor de valores representativos de deuda de otras partes vinculadas","2945","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_294","False"
-"account_common_2953","Deterioro de valor de créditos a empresas del grupo","2953","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_295","False"
-"account_common_2954","Deterioro de valor de créditos a empresas asociadas","2954","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_295","False"
-"account_common_2955","Deterioro de valor de créditos a otras partes vinculadas","2955","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_295","False"
+"account_common_2900","Deterioro del valor de investigación","2900","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2900","False"
+"account_common_2901","Deterioro del valor de desarrollo","2901","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2901","False"
+"account_common_2902","Deterioro del valor de concesiones administrativas","2902","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2902","False"
+"account_common_2903","Deterioro del valor de propiedad industrial","2903","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2903","False"
+"account_common_2905","Deterioro del valor de derechos de traspaso","2905","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2905","False"
+"account_common_2906","Deterioro del valor de aplicaciones informáticas","2906","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2906","False"
+"account_common_2910","Deterioro de valor de terrenos y bienes naturales","2910","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2910","False"
+"account_common_2911","Deterioro de valor de construcciones","2911","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2911","False"
+"account_common_2912","Deterioro de valor de instalaciones técnicas","2912","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2912","False"
+"account_common_2913","Deterioro de valor de maquinaria","2913","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2913","False"
+"account_common_2914","Deterioro de valor de utillaje","2914","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2914","False"
+"account_common_2915","Deterioro de valor de otras instalaciones","2915","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2915","False"
+"account_common_2916","Deterioro de valor de mobiliario","2916","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2916","False"
+"account_common_2917","Deterioro de valor de equipos para proceso de información","2917","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2917","False"
+"account_common_2918","Deterioro de valor de elementos de transporte","2918","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2918","False"
+"account_common_2919","Deterioro de valor de otro inmovilizado material","2919","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2919","False"
+"account_common_2920","Deterioro de valor de los terrenos y bienes naturales","2920","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2920","False"
+"account_common_2921","Deterioro de valor de construcciones","2921","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2921","False"
+"account_common_2933","Deterioro de valor de participaciones en empresas del grupo","2933","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2933","False"
+"account_common_2934","Deterioro de valor de participaciones en empresas asociadas","2934","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2934","False"
+"account_common_2943","Deterioro de valor de valores representativos de deuda de empresas del grupo","2943","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2943","False"
+"account_common_2944","Deterioro de valor de valores representativos de deuda de empresas asociadas","2944","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2944","False"
+"account_common_2945","Deterioro de valor de valores representativos de deuda de otras partes vinculadas","2945","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2945","False"
+"account_common_2953","Deterioro de valor de créditos a empresas del grupo","2953","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2953","False"
+"account_common_2954","Deterioro de valor de créditos a empresas asociadas","2954","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2954","False"
+"account_common_2955","Deterioro de valor de créditos a otras partes vinculadas","2955","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_2955","False"
 "account_common_297","Deterioro de valor de valores representativos de deuda","297","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_297","False"
 "account_common_298","Deterioro de valor de créditos","298","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_298","False"
 "account_common_300","Mercaderías A","300","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_300","False"
@@ -172,105 +172,105 @@
 "account_common_394","Deterioro de valor de los productos semiterminados","394","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_394","False"
 "account_common_395","Deterioro de valor de los productos terminados","395","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_395","False"
 "account_common_396","Deterioro de valor de los subproductos, residuos y materiales recuperados","396","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_396","False"
-"account_common_4000","Proveedores (euros)","4000","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_400","True"
-"account_common_4004","Proveedores (moneda extranjera)","4004","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_400","True"
-"account_common_4009","Proveedores, facturas pendientes de recibir o de formalizar","4009","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_400","True"
+"account_common_4000","Proveedores (euros)","4000","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4000","True"
+"account_common_4004","Proveedores (moneda extranjera)","4004","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4004","True"
+"account_common_4009","Proveedores, facturas pendientes de recibir o de formalizar","4009","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4009","True"
 "account_common_401","Proveedores, efectos comerciales a pagar","401","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_401","True"
-"account_common_4030","Proveedores, empresas del grupo (euros)","4030","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_403","True"
-"account_common_4031","Efectos comerciales a pagar, empresas del grupo","4031","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_403","True"
-"account_common_4034","Proveedores, empresas del grupo (moneda extranjera)","4034","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_403","True"
-"account_common_4036","Envases y embalajes a devolver a proveedores, empresas del grupo","4036","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_403","True"
-"account_common_4039","Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar","4039","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_403","True"
+"account_common_4030","Proveedores, empresas del grupo (euros)","4030","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4030","True"
+"account_common_4031","Efectos comerciales a pagar, empresas del grupo","4031","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4031","True"
+"account_common_4034","Proveedores, empresas del grupo (moneda extranjera)","4034","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4034","True"
+"account_common_4036","Envases y embalajes a devolver a proveedores, empresas del grupo","4036","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4036","True"
+"account_common_4039","Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar","4039","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4039","True"
 "account_common_404","Proveedores, empresas asociadas","404","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_404","True"
 "account_common_405","Proveedores, otras partes vinculadas","405","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_405","True"
 "account_common_406","Envases y embalajes a devolver a proveedores","406","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_406","True"
 "account_common_407","Anticipos a proveedores","407","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_407","True"
-"account_common_4100","Acreedores por prestaciones de servicios (euros)","4100","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_410","True"
-"account_common_4104","Acreedores por prestaciones de servicios (moneda extranjera)","4104","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_410","True"
-"account_common_4109","Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar","4109","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_410","True"
+"account_common_4100","Acreedores por prestaciones de servicios (euros)","4100","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4100","True"
+"account_common_4104","Acreedores por prestaciones de servicios (moneda extranjera)","4104","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4104","True"
+"account_common_4109","Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar","4109","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_4109","True"
 "account_common_411","Acreedores, efectos comerciales a pagar","411","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_411","True"
 "account_common_419","Acreedores por operaciones en común","419","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_419","True"
-"account_common_4300","Clientes (euros)","4300","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_430","True"
-"account_common_4304","Clientes (moneda extranjera)","4304","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_430","True"
-"account_common_4309","Clientes, facturas pendientes de recibir o de formalizar","4309","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_430","True"
-"account_common_4310","Efectos comerciales en cartera","4310","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_431","True"
-"account_common_4311","Efectos comerciales descontados","4311","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_431","True"
-"account_common_4312","Efectos comerciales en gestión de cobro","4312","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_431","True"
-"account_common_4315","Efectos comerciales impagados","4315","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_431","True"
+"account_common_4300","Clientes (euros)","4300","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4300","True"
+"account_common_4304","Clientes (moneda extranjera)","4304","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4304","True"
+"account_common_4309","Clientes, facturas pendientes de recibir o de formalizar","4309","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4309","True"
+"account_common_4310","Efectos comerciales en cartera","4310","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4310","True"
+"account_common_4311","Efectos comerciales descontados","4311","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4311","True"
+"account_common_4312","Efectos comerciales en gestión de cobro","4312","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4312","True"
+"account_common_4315","Efectos comerciales impagados","4315","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4315","True"
 "account_common_432","Clientes, operaciones de factoring","432","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_432","True"
-"account_common_4330","Clientes empresas del grupo (euros)","4330","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_433","True"
-"account_common_4331","Efectos comerciales a cobrar, empresas del grupo","4331","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_433","True"
-"account_common_4332","Clientes empresas del grupo, operaciones de factoring","4332","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_433","True"
-"account_common_4334","Clientes empresas del grupo (moneda extranjera)","4334","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_433","True"
-"account_common_4336","Clientes empresas del grupo de dudoso cobro","4336","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_433","True"
-"account_common_4337","Envases y embalajes a devolver a clientes, empresas del grupo","4337","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_433","True"
-"account_common_4339","Clientes empresas del grupo, facturas pendientes de formalizar","4339","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_433","True"
+"account_common_4330","Clientes empresas del grupo (euros)","4330","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4330","True"
+"account_common_4331","Efectos comerciales a cobrar, empresas del grupo","4331","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4331","True"
+"account_common_4332","Clientes empresas del grupo, operaciones de factoring","4332","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4332","True"
+"account_common_4334","Clientes empresas del grupo (moneda extranjera)","4334","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4334","True"
+"account_common_4336","Clientes empresas del grupo de dudoso cobro","4336","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4336","True"
+"account_common_4337","Envases y embalajes a devolver a clientes, empresas del grupo","4337","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4337","True"
+"account_common_4339","Clientes empresas del grupo, facturas pendientes de formalizar","4339","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_4339","True"
 "account_common_434","Clientes, empresas asociadas","434","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_434","True"
 "account_common_435","Clientes, otras partes vinculadas","435","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_435","True"
 "account_common_436","Clientes de dudoso cobro","436","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_436","True"
 "account_common_437","Envases y embalajes a devolver por clientes","437","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_437","True"
 "account_common_438","Anticipos de clientes","438","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_438","True"
-"account_common_4400","Deudores (euros)","4400","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_440","False"
-"account_common_4404","Deudores (moneda extranjera)","4404","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_440","False"
-"account_common_4409","Deudores, facturas pendientes de formalizar","4409","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_440","False"
-"account_common_4410","Deudores, efectos comerciales en cartera","4410","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_441","False"
-"account_common_4411","Deudores, efectos comerciales descontados","4411","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_441","False"
-"account_common_4412","Deudores, efectos comerciales en gestión de cobro","4412","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_441","False"
-"account_common_4415","Deudores, efectos comerciales impagados","4415","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_441","False"
+"account_common_4400","Deudores (euros)","4400","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4400","False"
+"account_common_4404","Deudores (moneda extranjera)","4404","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4404","False"
+"account_common_4409","Deudores, facturas pendientes de formalizar","4409","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4409","False"
+"account_common_4410","Deudores, efectos comerciales en cartera","4410","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4410","False"
+"account_common_4411","Deudores, efectos comerciales descontados","4411","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4411","False"
+"account_common_4412","Deudores, efectos comerciales en gestión de cobro","4412","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4412","False"
+"account_common_4415","Deudores, efectos comerciales impagados","4415","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4415","False"
 "account_common_446","Deudores de dudoso cobro","446","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_446","True"
 "account_common_449","Deudores por operaciones en común","449","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_449","True"
 "account_common_460","Anticipos de remuneraciones","460","account.data_account_type_receivable","l10n_es.account_chart_template_common","l10n_es.account_group_460","True"
 "account_common_465","Remuneraciones pendientes de pago","465","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_465","True"
-"account_common_4700","Hacienda Pública, deudora por IVA","4700","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_470","True"
-"account_common_4708","Hacienda Pública, deudora por subvenciones concedidas","4708","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_470","True"
-"account_common_4709","Hacienda Pública, deudora por devolución de impuestos","4709","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_470","True"
+"account_common_4700","Hacienda Pública, deudora por IVA","4700","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4700","True"
+"account_common_4708","Hacienda Pública, deudora por subvenciones concedidas","4708","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4708","True"
+"account_common_4709","Hacienda Pública, deudora por devolución de impuestos","4709","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4709","True"
 "account_common_471","Organismos de la Seguridad Social, deudores","471","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_471","False"
 "account_common_472","Hacienda Pública. IVA soportado","472","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_472","True"
 "account_common_473","Hacienda Pública, retenciones y pagos a cuenta","473","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_473","True"
-"account_common_4740","Activos por diferencias temporarias deducibles","4740","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_474","False"
-"account_common_4742","Derechos por deducciones y bonificaciones pendientes de aplicar","4742","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_474","False"
-"account_common_4745","Crédito por pérdidas a compensar del ejercicio","4745","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_474","False"
-"account_common_4750","Hacienda Pública, acreedora por IVA","4750","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_475","True"
-"account_common_4751","Hacienda Pública, acreedora por retenciones practicadas","4751","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_475","True"
-"account_common_4752","Hacienda Pública, acreedora por impuesto sobre sociedades","4752","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_475","True"
-"account_common_4758","Hacienda Pública, acreedora por subvenciones a reintegrar","4758","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_475","True"
-"account_common_4759","Hacienda Pública, acreedora por otros conceptos","4759","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_475","False"
+"account_common_4740","Activos por diferencias temporarias deducibles","4740","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4740","False"
+"account_common_4742","Derechos por deducciones y bonificaciones pendientes de aplicar","4742","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4742","False"
+"account_common_4745","Crédito por pérdidas a compensar del ejercicio","4745","account.data_account_type_non_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_4745","False"
+"account_common_4750","Hacienda Pública, acreedora por IVA","4750","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4750","True"
+"account_common_4751","Hacienda Pública, acreedora por retenciones practicadas","4751","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4751","True"
+"account_common_4752","Hacienda Pública, acreedora por impuesto sobre sociedades","4752","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4752","True"
+"account_common_4758","Hacienda Pública, acreedora por subvenciones a reintegrar","4758","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4758","True"
+"account_common_4759","Hacienda Pública, acreedora por otros conceptos","4759","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4759","False"
 "account_common_476","Organismos de la Seguridad Social, acreedores","476","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_476","False"
 "account_common_477","Hacienda Pública. IVA repercutido","477","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_477","True"
 "account_common_479","Pasivos por diferencias temporarias imponibles","479","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_479","False"
 "account_common_480","Gastos anticipados","480","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_480","False"
 "account_common_485","Ingresos anticipados","485","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_485","False"
-"account_common_4933","Deterioro de valor de créditos por operaciones comerciales con empresas del grupo","4933","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_493","True"
-"account_common_4934","Deterioro de valor de créditos por operaciones comerciales con empresas asociadas","4934","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_493","True"
-"account_common_4935","Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas","4935","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_493","True"
-"account_common_4994","Provisión por contratos onerosos","4994","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_499","True"
-"account_common_4999","Provisión para otras operaciones comerciales","4999","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_499","True"
+"account_common_4933","Deterioro de valor de créditos por operaciones comerciales con empresas del grupo","4933","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4933","True"
+"account_common_4934","Deterioro de valor de créditos por operaciones comerciales con empresas asociadas","4934","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4934","True"
+"account_common_4935","Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas","4935","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4935","True"
+"account_common_4994","Provisión por contratos onerosos","4994","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4994","True"
+"account_common_4999","Provisión para otras operaciones comerciales","4999","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_4999","True"
 "account_common_500","Obligaciones y bonos a corto plazo","500","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_500","False"
 "account_common_502","Acciones o participaciones a corto plazo consideradas como pasivos financieros","502","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_502","False"
 "account_common_505","Deudas representadas en otros valores negociables a corto plazo","505","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_505","False"
 "account_common_506","Intereses a corto plazo de empréstitos y otras emisiones análogas","506","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_506","False"
 "account_common_507","Dividendos de acciones o participaciones consideradas como pasivos financieros","507","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_507","False"
-"account_common_5090","Obligaciones y bonos amortizados","5090","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_509","True"
-"account_common_5095","Otros valores negociables amortizados","5095","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_509","True"
-"account_common_5103","Deudas a corto plazo con entidades de crédito, empresas del grupo","5103","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_510","False"
-"account_common_5104","Deudas a corto plazo con entidades de crédito, empresas asociadas","5104","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_510","False"
-"account_common_5105","Deudas a corto plazo con otras entidades de crédito vinculadas","5105","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_510","False"
-"account_common_5113","Proveedores de inmovilizado a corto plazo, empresas del grupo","5113","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_511","False"
-"account_common_5114","Proveedores de inmovilizado a corto plazo, empresas asociadas","5114","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_511","False"
-"account_common_5115","Proveedores de inmovilizado a corto plazo, otras partes vinculadas","5115","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_511","False"
-"account_common_5123","Acreedores por arrendamiento financiero a corto plazo, empresas del grupo","5123","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_512","False"
-"account_common_5124","Acreedores por arrendamiento financiero a corto plazo, empresas asociadas","5124","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_512","False"
-"account_common_5125","Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas","5125","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_512","False"
-"account_common_5133","Otras deudas a corto plazo con empresas del grupo","5133","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_513","False"
-"account_common_5134","Otras deudas a corto plazo con empresas asociadas","5134","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_513","False"
-"account_common_5135","Otras deudas a corto plazo con otras partes vinculadas","5135","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_513","False"
-"account_common_5143","Intereses a corto plazo de deudas con empresas del grupo","5143","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_514","False"
-"account_common_5144","Intereses a corto plazo de deudas con empresas asociadas","5144","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_514","False"
-"account_common_5145","Intereses a corto plazo de deudas con otras partes vinculadas","5145","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_514","False"
-"account_common_5200","Préstamos a corto plazo de entidades de crédito","5200","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_520","True"
-"account_common_5201","Deudas a corto plazo por crédito dispuesto","5201","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_520","True"
-"account_common_5208","Deudas por efectos descontados","5208","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_520","True"
-"account_common_5209","Deudas por operaciones de “factoring”","5209","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_520","True"
+"account_common_5090","Obligaciones y bonos amortizados","5090","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5090","True"
+"account_common_5095","Otros valores negociables amortizados","5095","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5095","True"
+"account_common_5103","Deudas a corto plazo con entidades de crédito, empresas del grupo","5103","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5103","False"
+"account_common_5104","Deudas a corto plazo con entidades de crédito, empresas asociadas","5104","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5104","False"
+"account_common_5105","Deudas a corto plazo con otras entidades de crédito vinculadas","5105","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5105","False"
+"account_common_5113","Proveedores de inmovilizado a corto plazo, empresas del grupo","5113","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5113","False"
+"account_common_5114","Proveedores de inmovilizado a corto plazo, empresas asociadas","5114","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5114","False"
+"account_common_5115","Proveedores de inmovilizado a corto plazo, otras partes vinculadas","5115","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5115","False"
+"account_common_5123","Acreedores por arrendamiento financiero a corto plazo, empresas del grupo","5123","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5123","False"
+"account_common_5124","Acreedores por arrendamiento financiero a corto plazo, empresas asociadas","5124","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5124","False"
+"account_common_5125","Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas","5125","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5125","False"
+"account_common_5133","Otras deudas a corto plazo con empresas del grupo","5133","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5133","False"
+"account_common_5134","Otras deudas a corto plazo con empresas asociadas","5134","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5134","False"
+"account_common_5135","Otras deudas a corto plazo con otras partes vinculadas","5135","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5135","False"
+"account_common_5143","Intereses a corto plazo de deudas con empresas del grupo","5143","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5143","False"
+"account_common_5144","Intereses a corto plazo de deudas con empresas asociadas","5144","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5144","False"
+"account_common_5145","Intereses a corto plazo de deudas con otras partes vinculadas","5145","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5145","False"
+"account_common_5200","Préstamos a corto plazo de entidades de crédito","5200","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5200","True"
+"account_common_5201","Deudas a corto plazo por crédito dispuesto","5201","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5201","True"
+"account_common_5208","Deudas por efectos descontados","5208","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5208","True"
+"account_common_5209","Deudas por operaciones de “factoring”","5209","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5209","True"
 "account_common_521","Deudas a corto plazo","521","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_521","False"
 "account_common_522","Deudas a corto plazo transformables en subvenciones, donaciones y legados","522","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_522","False"
 "account_common_523","Proveedores de inmovilizado a corto plazo","523","account.data_account_type_payable","l10n_es.account_chart_template_common","l10n_es.account_group_523","True"
@@ -279,32 +279,32 @@
 "account_common_526","Dividendo activo a pagar","526","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_526","False"
 "account_common_527","Intereses a corto plazo de deudas con entidades de crédito","527","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_527","False"
 "account_common_528","Intereses a corto plazo de deudas","528","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_528","False"
-"account_common_5290","Provisión a corto plazo por retribuciones al personal","5290","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_529","True"
-"account_common_5291","Provisión a corto plazo para impuestos","5291","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_529","True"
-"account_common_5292","Provisión a corto plazo para otras responsabilidades","5292","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_529","True"
-"account_common_5293","Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado","5293","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_529","True"
-"account_common_5295","Provisión a corto plazo para actuaciones medioambientales","5295","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_529","True"
-"account_common_5303","Participaciones a corto plazo en empresas del grupo","5303","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_530","False"
-"account_common_5304","Participaciones a corto plazo en empresas asociadas","5304","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_530","False"
-"account_common_5305","Participaciones a corto plazo en otras partes vinculadas","5305","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_530","False"
-"account_common_5313","Valores representativos de deuda a corto plazo de empresas del grupo","5313","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_531","False"
-"account_common_5314","Valores representativos de deuda a corto plazo de empresas asociadas","5314","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_531","False"
-"account_common_5315","Valores representativos de deuda a corto plazo de otras partes vinculadas","5315","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_531","False"
-"account_common_5323","Créditos a corto plazo a empresas del grupo","5323","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_532","False"
-"account_common_5324","Créditos a corto plazo a empresas asociadas","5324","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_532","False"
-"account_common_5325","Créditos a corto plazo a otras partes vinculadas","5325","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_532","False"
-"account_common_5333","Intereses a corto plazo de valores representativos de deuda de empresas del grupo","5333","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_533","False"
-"account_common_5334","Intereses a corto plazo de valores representativos de deuda de empresas asociadas","5334","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_533","False"
-"account_common_5335","Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas","5335","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_533","False"
-"account_common_5343","Intereses a corto plazo de créditos a empresas del grupo","5343","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_534","False"
-"account_common_5344","Intereses a corto plazo de créditos a empresas asociadas","5344","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_534","False"
-"account_common_5345","Intereses a corto plazo de créditos a otras partes vinculadas","5345","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_534","False"
-"account_common_5353","Dividendo a cobrar de inversiones financieras en empresas del grupo","5353","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_535","False"
-"account_common_5354","Dividendo a cobrar de inversiones financieras en empresas asociadas","5354","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_535","False"
-"account_common_5355","Dividendo a cobrar de inversiones financieras en otras partes vinculadas","5355","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_535","False"
-"account_common_5393","Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo","5393","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_539","False"
-"account_common_5394","Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas","5394","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_539","False"
-"account_common_5395","Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas","5395","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_539","False"
+"account_common_5290","Provisión a corto plazo por retribuciones al personal","5290","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5290","True"
+"account_common_5291","Provisión a corto plazo para impuestos","5291","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5291","True"
+"account_common_5292","Provisión a corto plazo para otras responsabilidades","5292","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5292","True"
+"account_common_5293","Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado","5293","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5293","True"
+"account_common_5295","Provisión a corto plazo para actuaciones medioambientales","5295","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5295","True"
+"account_common_5303","Participaciones a corto plazo en empresas del grupo","5303","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5303","False"
+"account_common_5304","Participaciones a corto plazo en empresas asociadas","5304","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5304","False"
+"account_common_5305","Participaciones a corto plazo en otras partes vinculadas","5305","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5305","False"
+"account_common_5313","Valores representativos de deuda a corto plazo de empresas del grupo","5313","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5313","False"
+"account_common_5314","Valores representativos de deuda a corto plazo de empresas asociadas","5314","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5314","False"
+"account_common_5315","Valores representativos de deuda a corto plazo de otras partes vinculadas","5315","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5315","False"
+"account_common_5323","Créditos a corto plazo a empresas del grupo","5323","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5323","False"
+"account_common_5324","Créditos a corto plazo a empresas asociadas","5324","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5324","False"
+"account_common_5325","Créditos a corto plazo a otras partes vinculadas","5325","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5325","False"
+"account_common_5333","Intereses a corto plazo de valores representativos de deuda de empresas del grupo","5333","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5333","False"
+"account_common_5334","Intereses a corto plazo de valores representativos de deuda de empresas asociadas","5334","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5334","False"
+"account_common_5335","Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas","5335","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5335","False"
+"account_common_5343","Intereses a corto plazo de créditos a empresas del grupo","5343","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5343","False"
+"account_common_5344","Intereses a corto plazo de créditos a empresas asociadas","5344","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5344","False"
+"account_common_5345","Intereses a corto plazo de créditos a otras partes vinculadas","5345","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5345","False"
+"account_common_5353","Dividendo a cobrar de inversiones financieras en empresas del grupo","5353","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5353","False"
+"account_common_5354","Dividendo a cobrar de inversiones financieras en empresas asociadas","5354","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5354","False"
+"account_common_5355","Dividendo a cobrar de inversiones financieras en otras partes vinculadas","5355","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5355","False"
+"account_common_5393","Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo","5393","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5393","False"
+"account_common_5394","Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas","5394","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5394","False"
+"account_common_5395","Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas","5395","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5395","False"
 "account_common_540","Inversiones financieras a corto plazo en instrumentos de patrimonio","540","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_540","False"
 "account_common_541","Valores representativos de deuda a corto plazo","541","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_541","False"
 "account_common_542","Créditos a corto plazo","542","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_542","False"
@@ -316,20 +316,20 @@
 "account_common_548","Imposiciones a corto plazo","548","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_548","False"
 "account_common_549","Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo","549","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_549","False"
 "account_common_550","Titular de la explotación","550","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_550","False"
-"account_common_5523","Cuenta corriente con empresas del grupo","5523","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_552","False"
-"account_common_5524","Cuenta corriente con empresas asociadas","5524","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_552","False"
-"account_common_5525","Cuenta corriente con otras partes vinculadas","5525","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_552","False"
+"account_common_5523","Cuenta corriente con empresas del grupo","5523","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5523","False"
+"account_common_5524","Cuenta corriente con empresas asociadas","5524","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5524","False"
+"account_common_5525","Cuenta corriente con otras partes vinculadas","5525","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5525","False"
 "account_common_554","Cuenta corriente con uniones temporales de empresas y comunidades de bienes","554","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_554","False"
 "account_common_555","Partidas pendientes de aplicación","555","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_555","False"
-"account_common_5563","Desembolsos exigidos sobre participaciones, empresas del grupo","5563","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_556","False"
-"account_common_5564","Desembolsos exigidos sobre participaciones, empresas asociadas","5564","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_556","False"
-"account_common_5565","Desembolsos exigidos sobre participaciones, otras partes vinculadas","5565","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_556","False"
-"account_common_5566","Desembolsos exigidos sobre participaciones de otras empresas","5566","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_556","False"
+"account_common_5563","Desembolsos exigidos sobre participaciones, empresas del grupo","5563","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5563","False"
+"account_common_5564","Desembolsos exigidos sobre participaciones, empresas asociadas","5564","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5564","False"
+"account_common_5565","Desembolsos exigidos sobre participaciones, otras partes vinculadas","5565","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5565","False"
+"account_common_5566","Desembolsos exigidos sobre participaciones de otras empresas","5566","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5566","False"
 "account_common_557","Dividendo activo a cuenta","557","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_557","False"
-"account_common_5580","Socios por desembolsos exigidos sobre acciones o participaciones ordinarias","5580","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_558","False"
-"account_common_5585","Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros","5585","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_558","False"
-"account_common_5590","Activos por derivados financieros a corto plazo, cartera de negociación","5590","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_559","False"
-"account_common_5595","Pasivos por derivados financieros a corto plazo, cartera de negociación","5595","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_559","False"
+"account_common_5580","Socios por desembolsos exigidos sobre acciones o participaciones ordinarias","5580","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5580","False"
+"account_common_5585","Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros","5585","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5585","False"
+"account_common_5590","Activos por derivados financieros a corto plazo, cartera de negociación","5590","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5590","False"
+"account_common_5595","Pasivos por derivados financieros a corto plazo, cartera de negociación","5595","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_5595","False"
 "account_common_560","Fianzas recibidas a corto plazo","560","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_560","False"
 "account_common_561","Depósitos recibidos a corto plazo","561","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_561","False"
 "account_common_565","Fianzas constituidas a corto plazo","565","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_565","False"
@@ -343,29 +343,29 @@
 "account_common_574","Bancos e instituciones de crédito, cuentas de ahorro, euros","574","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_574","False"
 "account_common_575","Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera","575","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_575","False"
 "account_common_576","Inversiones a corto plazo de gran liquidez","576","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_576","False"
-"account_common_5933","Deterioro de valor de participaciones a corto plazo en empresas del grupo","5933","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_593","False"
-"account_common_5934","Deterioro de valor de participaciones a corto plazo en empresas asociadas","5934","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_593","False"
-"account_common_5943","Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo","5943","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_594","False"
-"account_common_5944","Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas","5944","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_594","False"
-"account_common_5945","Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas","5945","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_594","False"
-"account_common_5953","Deterioro de valor de créditos a corto plazo a empresas del grupo","5953","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_595","False"
-"account_common_5954","Deterioro de valor de créditos a corto plazo a empresas asociadas","5954","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_595","False"
-"account_common_5955","Deterioro de valor de créditos a corto plazo a otras partes vinculadas","5955","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_595","False"
+"account_common_5933","Deterioro de valor de participaciones a corto plazo en empresas del grupo","5933","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5933","False"
+"account_common_5934","Deterioro de valor de participaciones a corto plazo en empresas asociadas","5934","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5934","False"
+"account_common_5943","Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo","5943","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5943","False"
+"account_common_5944","Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas","5944","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5944","False"
+"account_common_5945","Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas","5945","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5945","False"
+"account_common_5953","Deterioro de valor de créditos a corto plazo a empresas del grupo","5953","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5953","False"
+"account_common_5954","Deterioro de valor de créditos a corto plazo a empresas asociadas","5954","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5954","False"
+"account_common_5955","Deterioro de valor de créditos a corto plazo a otras partes vinculadas","5955","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_5955","False"
 "account_common_597","Deterioro de valor de valores representativos de deuda a corto plazo","597","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_597","False"
 "account_common_598","Deterioro de valor de créditos a corto plazo","598","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_598","False"
 "account_common_600","Compras de mercaderías","600","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_600","False"
 "account_common_601","Compras de materias primas","601","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_601","False"
 "account_common_602","Compras de otros aprovisionamientos","602","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_602","False"
-"account_common_6060","Descuentos sobre compras por pronto pago de mercaderías","6060","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_606","False"
-"account_common_6061","Descuentos sobre compras por pronto pago de materias primas","6061","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_606","False"
-"account_common_6062","Descuentos sobre compras por pronto pago de otros aprovisionamientos","6062","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_606","False"
+"account_common_6060","Descuentos sobre compras por pronto pago de mercaderías","6060","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6060","False"
+"account_common_6061","Descuentos sobre compras por pronto pago de materias primas","6061","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6061","False"
+"account_common_6062","Descuentos sobre compras por pronto pago de otros aprovisionamientos","6062","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6062","False"
 "account_common_607","Trabajos realizados por otras empresas","607","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_607","False"
-"account_common_6080","Devoluciones de compras de mercaderías","6080","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_608","False"
-"account_common_6081","Devoluciones de compras de materias primas","6081","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_608","False"
-"account_common_6082","Devoluciones de compras de otros aprovisionamientos","6082","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_608","False"
-"account_common_6090","""Rappels"" por compras de mercaderías","6090","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_609","False"
-"account_common_6091","""Rappels"" por compras de materias primas","6091","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_609","False"
-"account_common_6092","""Rappels"" por compras de otros aprovisionamientos","6092","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_609","False"
+"account_common_6080","Devoluciones de compras de mercaderías","6080","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6080","False"
+"account_common_6081","Devoluciones de compras de materias primas","6081","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6081","False"
+"account_common_6082","Devoluciones de compras de otros aprovisionamientos","6082","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6082","False"
+"account_common_6090","""Rappels"" por compras de mercaderías","6090","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6090","False"
+"account_common_6091","""Rappels"" por compras de materias primas","6091","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6091","False"
+"account_common_6092","""Rappels"" por compras de otros aprovisionamientos","6092","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6092","False"
 "account_common_610","Variación de existencias de mercaderías","610","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_610","False"
 "account_common_611","Variación de existencias de materias primas","611","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_611","False"
 "account_common_612","Variación de existencias de otros aprovisionamientos","612","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_612","False"
@@ -379,69 +379,69 @@
 "account_common_627","Publicidad, propaganda y relaciones públicas","627","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_627","False"
 "account_common_628","Suministros","628","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_628","False"
 "account_common_629","Otros servicios","629","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_629","False"
-"account_common_6300","Impuesto corriente","6300","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_630","False"
-"account_common_6301","Impuesto diferido","6301","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_630","False"
+"account_common_6300","Impuesto corriente","6300","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6300","False"
+"account_common_6301","Impuesto diferido","6301","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6301","False"
 "account_common_631","Otros tributos","631","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_631","False"
 "account_common_633","Ajustes negativos en la imposición sobre beneficios","633","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_633","False"
-"account_common_6341","Ajustes negativos en IVA de activo corriente","6341","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_634","False"
-"account_common_6342","Ajustes negativos en IVA de inversiones","6342","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_634","False"
+"account_common_6341","Ajustes negativos en IVA de activo corriente","6341","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6341","False"
+"account_common_6342","Ajustes negativos en IVA de inversiones","6342","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6342","False"
 "account_common_636","Devolución de impuestos","636","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_636","False"
 "account_common_638","Ajustes positivos en la imposición sobre beneficios","638","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_638","False"
-"account_common_6391","Ajustes positivos en IVA de activo corriente","6391","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_639","False"
-"account_common_6392","Ajustes positivos en IVA de inversiones","6392","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_639","False"
+"account_common_6391","Ajustes positivos en IVA de activo corriente","6391","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6391","False"
+"account_common_6392","Ajustes positivos en IVA de inversiones","6392","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6392","False"
 "account_common_640","Sueldos y salarios","640","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_640","False"
 "account_common_641","Indemnizaciones","641","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_641","False"
 "account_common_642","Seguridad Social a cargo de la empresa","642","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_642","False"
 "account_common_649","Otros gastos sociales","649","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_649","False"
 "account_common_660","Gastos financieros por actualización de provisiones","660","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_660","False"
-"account_common_6610","Intereses de obligaciones y bonos, empresas del grupo","6610","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_661","False"
-"account_common_6611","Intereses de obligaciones y bonos, empresas asociadas","6611","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_661","False"
-"account_common_6612","Intereses de obligaciones y bonos, otras partes vinculadas","6612","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_661","False"
-"account_common_6613","Intereses de obligaciones y bonos, otras empresas","6613","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_661","False"
-"account_common_6615","Intereses de obligaciones y bonos a corto plazo, empresas del grupo","6615","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_661","False"
-"account_common_6616","Intereses de obligaciones y bonos a corto plazo, empresas asociadas","6616","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_661","False"
-"account_common_6617","Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas","6617","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_661","False"
-"account_common_6618","Intereses de obligaciones y bonos a corto plazo, otras empresas","6618","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_661","False"
-"account_common_6620","Intereses de deudas, empresas del grupo","6620","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_662","False"
-"account_common_6621","Intereses de deudas, empresas asociadas","6621","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_662","False"
-"account_common_6622","Intereses de deudas, otras partes vinculadas","6622","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_662","False"
-"account_common_6623","Intereses de deudas con entidades de crédito","6623","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_662","False"
-"account_common_6624","Intereses de deudas, otras empresas","6624","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_662","False"
-"account_common_6640","Dividendos de pasivos, empresas del grupo","6640","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_664","False"
-"account_common_6641","Dividendos de pasivos, empresas asociadas","6641","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_664","False"
-"account_common_6642","Dividendos de pasivos, otras partes vinculadas","6642","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_664","False"
-"account_common_6643","Dividendos de pasivos, otras empresas","6643","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_664","False"
-"account_common_6650","Intereses por descuento de efectos en entidades de crédito del grupo","6650","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_665","False"
-"account_common_6651","Intereses por descuento de efectos en entidades de crédito asociadas","6651","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_665","False"
-"account_common_6652","Intereses por descuento de efectos en entidades de crédito vinculadas","6652","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_665","False"
-"account_common_6653","Intereses por descuento de efectos en otras entidades de crédito","6653","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_665","False"
-"account_common_6654","Intereses por operaciones de ""factoring"" con entidades de crédito del grupo","6654","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_665","False"
-"account_common_6655","Intereses por operaciones de ""factoring"" con entidades de crédito asociadas","6655","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_665","False"
-"account_common_6656","Intereses por operaciones de ""factoring"" con entidades de crédito vinculadas","6656","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_665","False"
-"account_common_6657","Intereses por operaciones de ""factoring"" con otras entidades de crédito","6657","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_665","False"
-"account_common_6660","Pérdidas en valores representativos de deuda, empresas del grupo","6660","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_666","False"
-"account_common_6661","Pérdidas en valores representativos de deuda, empresas asociadas","6661","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_666","False"
-"account_common_6662","Pérdidas en valores representativos de deuda, otras partes vinculadas","6662","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_666","False"
-"account_common_6663","Pérdidas en valores representativos de deuda, otras empresas","6663","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_666","False"
-"account_common_6665","Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo","6665","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_666","False"
-"account_common_6666","Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas","6666","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_666","False"
-"account_common_6667","Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas","6667","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_666","False"
-"account_common_6668","Pérdidas en valores representativos de deuda a corto plazo, otras empresas","6668","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_666","False"
-"account_common_6670","Pérdidas de créditos, empresas del grupo","6670","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_667","False"
-"account_common_6671","Pérdidas de créditos, empresas asociadas","6671","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_667","False"
-"account_common_6672","Pérdidas de créditos, otras partes vinculadas","6672","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_667","False"
-"account_common_6673","Pérdidas de créditos, otras empresas","6673","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_667","False"
-"account_common_6675","Pérdidas de créditos a corto plazo, empresas del grupo","6675","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_667","False"
-"account_common_6676","Pérdidas de créditos a corto plazo, empresas asociadas","6676","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_667","False"
-"account_common_6677","Pérdidas de créditos a corto plazo, otras partes vinculadas","6677","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_667","False"
-"account_common_6678","Pérdidas de créditos a corto plazo, otras empresas","6678","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_667","False"
+"account_common_6610","Intereses de obligaciones y bonos, empresas del grupo","6610","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6610","False"
+"account_common_6611","Intereses de obligaciones y bonos, empresas asociadas","6611","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6611","False"
+"account_common_6612","Intereses de obligaciones y bonos, otras partes vinculadas","6612","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6612","False"
+"account_common_6613","Intereses de obligaciones y bonos, otras empresas","6613","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6613","False"
+"account_common_6615","Intereses de obligaciones y bonos a corto plazo, empresas del grupo","6615","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6615","False"
+"account_common_6616","Intereses de obligaciones y bonos a corto plazo, empresas asociadas","6616","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6616","False"
+"account_common_6617","Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas","6617","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6617","False"
+"account_common_6618","Intereses de obligaciones y bonos a corto plazo, otras empresas","6618","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6618","False"
+"account_common_6620","Intereses de deudas, empresas del grupo","6620","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6620","False"
+"account_common_6621","Intereses de deudas, empresas asociadas","6621","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6621","False"
+"account_common_6622","Intereses de deudas, otras partes vinculadas","6622","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6622","False"
+"account_common_6623","Intereses de deudas con entidades de crédito","6623","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6623","False"
+"account_common_6624","Intereses de deudas, otras empresas","6624","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6624","False"
+"account_common_6640","Dividendos de pasivos, empresas del grupo","6640","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6640","False"
+"account_common_6641","Dividendos de pasivos, empresas asociadas","6641","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6641","False"
+"account_common_6642","Dividendos de pasivos, otras partes vinculadas","6642","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6642","False"
+"account_common_6643","Dividendos de pasivos, otras empresas","6643","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6643","False"
+"account_common_6650","Intereses por descuento de efectos en entidades de crédito del grupo","6650","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6650","False"
+"account_common_6651","Intereses por descuento de efectos en entidades de crédito asociadas","6651","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6651","False"
+"account_common_6652","Intereses por descuento de efectos en entidades de crédito vinculadas","6652","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6652","False"
+"account_common_6653","Intereses por descuento de efectos en otras entidades de crédito","6653","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6653","False"
+"account_common_6654","Intereses por operaciones de ""factoring"" con entidades de crédito del grupo","6654","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6654","False"
+"account_common_6655","Intereses por operaciones de ""factoring"" con entidades de crédito asociadas","6655","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6655","False"
+"account_common_6656","Intereses por operaciones de ""factoring"" con entidades de crédito vinculadas","6656","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6656","False"
+"account_common_6657","Intereses por operaciones de ""factoring"" con otras entidades de crédito","6657","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6657","False"
+"account_common_6660","Pérdidas en valores representativos de deuda, empresas del grupo","6660","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6660","False"
+"account_common_6661","Pérdidas en valores representativos de deuda, empresas asociadas","6661","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6661","False"
+"account_common_6662","Pérdidas en valores representativos de deuda, otras partes vinculadas","6662","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6662","False"
+"account_common_6663","Pérdidas en valores representativos de deuda, otras empresas","6663","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6663","False"
+"account_common_6665","Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo","6665","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6665","False"
+"account_common_6666","Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas","6666","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6666","False"
+"account_common_6667","Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas","6667","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6667","False"
+"account_common_6668","Pérdidas en valores representativos de deuda a corto plazo, otras empresas","6668","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6668","False"
+"account_common_6670","Pérdidas de créditos, empresas del grupo","6670","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6670","False"
+"account_common_6671","Pérdidas de créditos, empresas asociadas","6671","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6671","False"
+"account_common_6672","Pérdidas de créditos, otras partes vinculadas","6672","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6672","False"
+"account_common_6673","Pérdidas de créditos, otras empresas","6673","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6673","False"
+"account_common_6675","Pérdidas de créditos a corto plazo, empresas del grupo","6675","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6675","False"
+"account_common_6676","Pérdidas de créditos a corto plazo, empresas asociadas","6676","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6676","False"
+"account_common_6677","Pérdidas de créditos a corto plazo, otras partes vinculadas","6677","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6677","False"
+"account_common_6678","Pérdidas de créditos a corto plazo, otras empresas","6678","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6678","False"
 "account_common_668","Diferencias negativas de cambio","668","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_668","False"
 "account_common_669","Otros gastos financieros","669","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_669","False"
 "account_common_670","Pérdidas procedentes del inmovilizado intangible","670","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_670","False"
 "account_common_672","Pérdidas procedentes de las inversiones inmobiliarias","672","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_672","False"
-"account_common_6733","Pérdidas procedentes de participaciones en, empresas del grupo","6733","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_673","False"
-"account_common_6734","Pérdidas procedentes de participaciones, empresas asociadas","6734","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_673","False"
-"account_common_6735","Pérdidas procedentes de participaciones, otras partes vinculadas","6735","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_673","False"
+"account_common_6733","Pérdidas procedentes de participaciones en, empresas del grupo","6733","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6733","False"
+"account_common_6734","Pérdidas procedentes de participaciones, empresas asociadas","6734","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6734","False"
+"account_common_6735","Pérdidas procedentes de participaciones, otras partes vinculadas","6735","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6735","False"
 "account_common_675","Pérdidas por operaciones con obligaciones propias","675","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_675","False"
 "account_common_678","Gastos excepcionales","678","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_678","False"
 "account_common_680","Amortización del inmovilizado intangible","680","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_680","False"
@@ -449,34 +449,34 @@
 "account_common_682","Amortización de las inversiones inmobiliarias","682","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_682","False"
 "account_common_690","Pérdidas por deterioro del inmovilizado intangible","690","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_690","False"
 "account_common_692","Pérdidas por deterioro de las inversiones inmobiliarias","692","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_692","False"
-"account_common_6930","Pérdidas por deterioro de productos terminados y en curso de fabricación","6930","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_693","False"
-"account_common_6931","Pérdidas por deterioro de mercaderías","6931","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_693","False"
-"account_common_6932","Pérdidas por deterioro de materias primas","6932","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_693","False"
-"account_common_6933","Pérdidas por deterioro de otros aprovisionamientos","6933","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_693","False"
-"account_common_6954","Dotación a la provisión por contratos onerosos","6954","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_695","False"
-"account_common_6959","Dotación a la provisión para otras operaciones comerciales","6959","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_695","False"
-"account_common_6960","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo","6960","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_696","False"
-"account_common_6961","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas","6961","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_696","False"
-"account_common_6962","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas","6962","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_696","False"
-"account_common_6963","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas","6963","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_696","False"
-"account_common_6965","Pérdidas por deterioro en valores representativos de deuda, empresas del grupo","6965","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_696","False"
-"account_common_6966","Pérdidas por deterioro en valores representativos de deuda, empresas asociadas","6966","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_696","False"
-"account_common_6967","Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas","6967","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_696","False"
-"account_common_6968","Pérdidas por deterioro en valores representativos de deuda, otras empresas","6968","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_696","False"
-"account_common_6970","Pérdidas por deterioro de créditos, empresas del grupo","6970","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_697","False"
-"account_common_6971","Pérdidas por deterioro de créditos, empresas asociadas","6971","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_697","False"
-"account_common_6972","Pérdidas por deterioro de créditos, otras partes vinculadas","6972","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_697","False"
-"account_common_6973","Pérdidas por deterioro de créditos, otras empresas","6973","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_697","False"
-"account_common_6980","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","6980","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_698","False"
-"account_common_6981","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","6981","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_698","False"
-"account_common_6985","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo","6985","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_698","False"
-"account_common_6986","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas","6986","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_698","False"
-"account_common_6987","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas","6987","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_698","False"
-"account_common_6988","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas","6988","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_698","False"
-"account_common_6990","Pérdidas por deterioro de créditos a corto plazo, empresas del grupo","6990","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_699","False"
-"account_common_6991","Pérdidas por deterioro de créditos a corto plazo, empresas asociadas","6991","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_699","False"
-"account_common_6992","Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas","6992","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_699","False"
-"account_common_6993","Pérdidas por deterioro de créditos a corto plazo, otras empresas","6993","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_699","False"
+"account_common_6930","Pérdidas por deterioro de productos terminados y en curso de fabricación","6930","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6930","False"
+"account_common_6931","Pérdidas por deterioro de mercaderías","6931","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6931","False"
+"account_common_6932","Pérdidas por deterioro de materias primas","6932","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6932","False"
+"account_common_6933","Pérdidas por deterioro de otros aprovisionamientos","6933","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6933","False"
+"account_common_6954","Dotación a la provisión por contratos onerosos","6954","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6954","False"
+"account_common_6959","Dotación a la provisión para otras operaciones comerciales","6959","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6959","False"
+"account_common_6960","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo","6960","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6960","False"
+"account_common_6961","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas","6961","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6961","False"
+"account_common_6962","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas","6962","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6962","False"
+"account_common_6963","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas","6963","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6963","False"
+"account_common_6965","Pérdidas por deterioro en valores representativos de deuda, empresas del grupo","6965","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6965","False"
+"account_common_6966","Pérdidas por deterioro en valores representativos de deuda, empresas asociadas","6966","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6966","False"
+"account_common_6967","Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas","6967","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6967","False"
+"account_common_6968","Pérdidas por deterioro en valores representativos de deuda, otras empresas","6968","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6968","False"
+"account_common_6970","Pérdidas por deterioro de créditos, empresas del grupo","6970","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6970","False"
+"account_common_6971","Pérdidas por deterioro de créditos, empresas asociadas","6971","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6971","False"
+"account_common_6972","Pérdidas por deterioro de créditos, otras partes vinculadas","6972","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6972","False"
+"account_common_6973","Pérdidas por deterioro de créditos, otras empresas","6973","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6973","False"
+"account_common_6980","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","6980","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6980","False"
+"account_common_6981","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","6981","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6981","False"
+"account_common_6985","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo","6985","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6985","False"
+"account_common_6986","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas","6986","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6986","False"
+"account_common_6987","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas","6987","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6987","False"
+"account_common_6988","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas","6988","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6988","False"
+"account_common_6990","Pérdidas por deterioro de créditos a corto plazo, empresas del grupo","6990","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6990","False"
+"account_common_6991","Pérdidas por deterioro de créditos a corto plazo, empresas asociadas","6991","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6991","False"
+"account_common_6992","Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas","6992","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6992","False"
+"account_common_6993","Pérdidas por deterioro de créditos a corto plazo, otras empresas","6993","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_6993","False"
 "account_common_7000","Ventas de mercaderías en España","7000","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_700","False"
 "account_common_7001","Ventas de mercaderías Intracomunitarias","7001","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_700","False"
 "account_common_7002","Ventas de mercaderías Exportación","7002","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_700","False"
@@ -495,20 +495,20 @@
 "account_common_7050","Prestaciones de servicios en España","7050","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_705","False"
 "account_common_7051","Prestaciones de servicios Intracomunitarias","7051","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_705","False"
 "account_common_7052","Prestaciones de servicios fuera de la UE","7052","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_705","False"
-"account_common_7060","Descuentos sobre ventas por pronto pago de mercaderías","7060","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_706","False"
-"account_common_7061","Descuentos sobre ventas por pronto pago de productos terminados","7061","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_706","False"
-"account_common_7062","Descuentos sobre ventas por pronto pago de productos semiterminados","7062","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_706","False"
-"account_common_7063","Descuentos sobre ventas por pronto pago de subproductos y residuos","7063","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_706","False"
-"account_common_7080","Devoluciones de ventas de mercaderías","7080","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_708","False"
-"account_common_7081","Devoluciones de ventas de productos terminados","7081","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_708","False"
-"account_common_7082","Devoluciones de ventas de productos semiterminados","7082","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_708","False"
-"account_common_7083","Devoluciones de ventas de subproductos y residuos","7083","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_708","False"
-"account_common_7084","Devoluciones de ventas de envases y embalajes","7084","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_708","False"
-"account_common_7090","""Rappels"" sobre ventas de mercaderías","7090","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_709","False"
-"account_common_7091","""Rappels"" sobre ventas de productos terminados","7091","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_709","False"
-"account_common_7092","""Rappels"" sobre ventas de productos semiterminados","7092","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_709","False"
-"account_common_7093","""Rappels"" sobre ventas de subproductos y residuos","7093","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_709","False"
-"account_common_7094","""Rappels"" sobre ventas de envases y embalajes","7094","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_709","False"
+"account_common_7060","Descuentos sobre ventas por pronto pago de mercaderías","7060","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7060","False"
+"account_common_7061","Descuentos sobre ventas por pronto pago de productos terminados","7061","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7061","False"
+"account_common_7062","Descuentos sobre ventas por pronto pago de productos semiterminados","7062","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7062","False"
+"account_common_7063","Descuentos sobre ventas por pronto pago de subproductos y residuos","7063","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7063","False"
+"account_common_7080","Devoluciones de ventas de mercaderías","7080","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7080","False"
+"account_common_7081","Devoluciones de ventas de productos terminados","7081","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7081","False"
+"account_common_7082","Devoluciones de ventas de productos semiterminados","7082","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7082","False"
+"account_common_7083","Devoluciones de ventas de subproductos y residuos","7083","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7083","False"
+"account_common_7084","Devoluciones de ventas de envases y embalajes","7084","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7084","False"
+"account_common_7090","""Rappels"" sobre ventas de mercaderías","7090","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7090","False"
+"account_common_7091","""Rappels"" sobre ventas de productos terminados","7091","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7091","False"
+"account_common_7092","""Rappels"" sobre ventas de productos semiterminados","7092","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7092","False"
+"account_common_7093","""Rappels"" sobre ventas de subproductos y residuos","7093","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7093","False"
+"account_common_7094","""Rappels"" sobre ventas de envases y embalajes","7094","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7094","False"
 "account_common_710","Variación de existencias de productos en curso","710","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_710","False"
 "account_common_711","Variación de existencias de productos semiterminados","711","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_711","False"
 "account_common_712","Variación de existencias de productos terminados","712","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_712","False"
@@ -520,75 +520,75 @@
 "account_common_740","Subvenciones, donaciones y legados a la explotación","740","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_740","False"
 "account_common_746","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio","746","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_746","False"
 "account_common_747","Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio","747","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_747","False"
-"account_common_7510","Pérdida transferido (gestor)","7510","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_751","False"
-"account_common_7511","Beneficio atribuido (partícipe o asociado no gestor)","7511","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_751","False"
+"account_common_7510","Pérdida transferido (gestor)","7510","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7510","False"
+"account_common_7511","Beneficio atribuido (partícipe o asociado no gestor)","7511","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7511","False"
 "account_common_752","Ingresos por arrendamientos","752","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_752","False"
 "account_common_753","Ingresos de propiedad industrial cedida en explotación","753","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_753","False"
 "account_common_754","Ingresos por comisiones","754","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_754","False"
 "account_common_755","Ingresos por servicios al personal","755","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_755","False"
 "account_common_759","Ingresos por servicios diversos","759","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_759","False"
-"account_common_7600","Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo","7600","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_760","False"
-"account_common_7601","Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas","7601","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_760","False"
-"account_common_7602","Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas","7602","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_760","False"
-"account_common_7603","Ingresos de participaciones en instrumentos de patrimonio, otras empresas","7603","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_760","False"
-"account_common_7610","Ingresos de valores representativos de deuda, empresas del grupo","7610","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_761","False"
-"account_common_7611","Ingresos de valores representativos de deuda, empresas asociadas","7611","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_761","False"
-"account_common_7612","Ingresos de valores representativos de deuda, otras partes vinculadas","7612","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_761","False"
-"account_common_7613","Ingresos de valores representativos de deuda, otras empresas","7613","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_761","False"
-"account_common_76200","Ingresos de créditos a largo plazo, empresas del grupo","76200","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_762","False"
-"account_common_76201","Ingresos de créditos a largo plazo, empresas asociadas","76201","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_762","False"
-"account_common_76202","Ingresos de créditos a largo plazo, otras partes vinculadas","76202","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_762","False"
-"account_common_76203","Ingresos de créditos a largo plazo, otras empresas","76203","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_762","False"
-"account_common_76210","Ingresos de créditos a corto plazo, empresas del grupo","76210","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_762","False"
-"account_common_76211","Ingresos de créditos a corto plazo, empresas asociadas","76211","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_762","False"
-"account_common_76212","Ingresos de créditos a corto plazo, otras partes vinculadas","76212","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_762","False"
-"account_common_76213","Ingresos de créditos a corto plazo, otras empresas","76213","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_762","False"
-"account_common_7660","Beneficios en valores representativos de deuda a largo plazo, empresas del grupo","7660","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_766","False"
-"account_common_7661","Beneficios en valores representativos de deuda a largo plazo, empresas asociadas","7661","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_766","False"
-"account_common_7662","Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas","7662","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_766","False"
-"account_common_7663","Beneficios en valores representativos de deuda a largo plazo, otras empresas","7663","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_766","False"
-"account_common_7665","Beneficios en valores representativos de deuda a corto plazo, empresas del grupo","7665","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_766","False"
-"account_common_7666","Beneficios en valores representativos de deuda a corto plazo, empresas asociadas","7666","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_766","False"
-"account_common_7667","Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas","7667","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_766","False"
-"account_common_7668","Beneficios en valores representativos de deuda a corto plazo, otras empresas","7668","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_766","False"
+"account_common_7600","Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo","7600","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7600","False"
+"account_common_7601","Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas","7601","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7601","False"
+"account_common_7602","Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas","7602","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7602","False"
+"account_common_7603","Ingresos de participaciones en instrumentos de patrimonio, otras empresas","7603","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7603","False"
+"account_common_7610","Ingresos de valores representativos de deuda, empresas del grupo","7610","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7610","False"
+"account_common_7611","Ingresos de valores representativos de deuda, empresas asociadas","7611","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7611","False"
+"account_common_7612","Ingresos de valores representativos de deuda, otras partes vinculadas","7612","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7612","False"
+"account_common_7613","Ingresos de valores representativos de deuda, otras empresas","7613","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7613","False"
+"account_common_76200","Ingresos de créditos a largo plazo, empresas del grupo","76200","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76200","False"
+"account_common_76201","Ingresos de créditos a largo plazo, empresas asociadas","76201","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76201","False"
+"account_common_76202","Ingresos de créditos a largo plazo, otras partes vinculadas","76202","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76202","False"
+"account_common_76203","Ingresos de créditos a largo plazo, otras empresas","76203","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76203","False"
+"account_common_76210","Ingresos de créditos a corto plazo, empresas del grupo","76210","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76210","False"
+"account_common_76211","Ingresos de créditos a corto plazo, empresas asociadas","76211","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76211","False"
+"account_common_76212","Ingresos de créditos a corto plazo, otras partes vinculadas","76212","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76212","False"
+"account_common_76213","Ingresos de créditos a corto plazo, otras empresas","76213","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_76213","False"
+"account_common_7660","Beneficios en valores representativos de deuda a largo plazo, empresas del grupo","7660","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7660","False"
+"account_common_7661","Beneficios en valores representativos de deuda a largo plazo, empresas asociadas","7661","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7661","False"
+"account_common_7662","Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas","7662","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7662","False"
+"account_common_7663","Beneficios en valores representativos de deuda a largo plazo, otras empresas","7663","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7663","False"
+"account_common_7665","Beneficios en valores representativos de deuda a corto plazo, empresas del grupo","7665","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7665","False"
+"account_common_7666","Beneficios en valores representativos de deuda a corto plazo, empresas asociadas","7666","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7666","False"
+"account_common_7667","Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas","7667","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7667","False"
+"account_common_7668","Beneficios en valores representativos de deuda a corto plazo, otras empresas","7668","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7668","False"
 "account_common_768","Diferencias positivas de cambio","768","account.data_account_type_other_income","l10n_es.account_chart_template_common","l10n_es.account_group_768","False"
 "account_common_769","Otros ingresos financieros","769","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_769","False"
 "account_common_770","Beneficios procedentes del inmovilizado intangible","770","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_770","False"
 "account_common_771","Beneficios procedentes del inmovilizado material","771","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_771","False"
 "account_common_772","Beneficios procedentes de las inversiones inmobiliarias","772","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_772","False"
-"account_common_7733","Beneficios procedentes de participaciones a largo plazo, empresas del grupo","7733","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_773","False"
-"account_common_7734","Beneficios procedentes de participaciones a largo plazo, empresas asociadas","7734","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_773","False"
-"account_common_7735","Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas","7735","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_773","False"
+"account_common_7733","Beneficios procedentes de participaciones a largo plazo, empresas del grupo","7733","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7733","False"
+"account_common_7734","Beneficios procedentes de participaciones a largo plazo, empresas asociadas","7734","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7734","False"
+"account_common_7735","Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas","7735","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7735","False"
 "account_common_775","Beneficos por operaciones con obligaciones propias","775","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_775","False"
 "account_common_778","Ingresos excepcionales","778","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_778","False"
 "account_common_790","Reversión del deterioro del inmovilizado intangible","790","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_790","False"
 "account_common_792","Reversión del deterioro de las inversiones inmobiliarias","792","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_792","False"
-"account_common_7930","Reversión del deterioro de productos terminados y en curso de fabricación","7930","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_793","False"
-"account_common_7931","Reversión del deterioro de mercaderías","7931","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_793","False"
-"account_common_7932","Reversión del deterioro de materias primas","7932","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_793","False"
-"account_common_7933","Reversión del deterioro de otros aprovisionamientos","7933","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_793","False"
-"account_common_7951","Exceso de provisión para impuestos","7951","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_795","False"
-"account_common_7952","Exceso de provisión para otras responsabilidades","7952","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_795","False"
-"account_common_79544","Exceso de provisión por contratos onerosos","79544","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_795","False"
-"account_common_79549","Exceso de provisión para otras operaciones comerciales","79549","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_795","False"
-"account_common_7955","Exceso de provisión para actuaciones medioambientales","7955","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_795","False"
-"account_common_7960","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo","7960","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_796","False"
-"account_common_7961","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas","7961","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_796","False"
-"account_common_7965","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo","7965","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_796","False"
-"account_common_7966","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas","7966","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_796","False"
-"account_common_7967","Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas","7967","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_796","False"
-"account_common_7968","Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas","7968","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_796","False"
-"account_common_7970","Reversión del deterioro de créditos a largo plazo, empresas del grupo","7970","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_797","False"
-"account_common_7971","Reversión del deterioro de créditos a largo plazo, empresas asociadas","7971","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_797","False"
-"account_common_7972","Reversión del deterioro de créditos a largo plazo, otras partes vinculadas","7972","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_797","False"
-"account_common_7973","Reversión del deterioro de créditos a largo plazo, otras empresas","7973","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_797","False"
-"account_common_7980","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","7980","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_798","False"
-"account_common_7981","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","7981","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_798","False"
-"account_common_7985","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo","7985","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_798","False"
-"account_common_7986","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas","7986","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_798","False"
-"account_common_7987","Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas","7987","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_798","False"
-"account_common_7988","Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas","7988","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_798","False"
-"account_common_7990","Reversión del deterioro de créditos a corto plazo, empresas del grupo","7990","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_799","False"
-"account_common_7991","Reversión del deterioro de créditos a corto plazo, empresas asociadas","7991","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_799","False"
-"account_common_7992","Reversión del deterioro de créditos a corto plazo, otras partes vinculadas","7992","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_799","False"
-"account_common_7993","Reversión del deterioro de créditos a corto plazo, otras empresas","7993","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_799","False"
+"account_common_7930","Reversión del deterioro de productos terminados y en curso de fabricación","7930","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7930","False"
+"account_common_7931","Reversión del deterioro de mercaderías","7931","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7931","False"
+"account_common_7932","Reversión del deterioro de materias primas","7932","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7932","False"
+"account_common_7933","Reversión del deterioro de otros aprovisionamientos","7933","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7933","False"
+"account_common_7951","Exceso de provisión para impuestos","7951","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7951","False"
+"account_common_7952","Exceso de provisión para otras responsabilidades","7952","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7952","False"
+"account_common_79544","Exceso de provisión por contratos onerosos","79544","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_79544","False"
+"account_common_79549","Exceso de provisión para otras operaciones comerciales","79549","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_79549","False"
+"account_common_7955","Exceso de provisión para actuaciones medioambientales","7955","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7955","False"
+"account_common_7960","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo","7960","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7960","False"
+"account_common_7961","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas","7961","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7961","False"
+"account_common_7965","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo","7965","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7965","False"
+"account_common_7966","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas","7966","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7966","False"
+"account_common_7967","Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas","7967","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7967","False"
+"account_common_7968","Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas","7968","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7968","False"
+"account_common_7970","Reversión del deterioro de créditos a largo plazo, empresas del grupo","7970","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7970","False"
+"account_common_7971","Reversión del deterioro de créditos a largo plazo, empresas asociadas","7971","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7971","False"
+"account_common_7972","Reversión del deterioro de créditos a largo plazo, otras partes vinculadas","7972","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7972","False"
+"account_common_7973","Reversión del deterioro de créditos a largo plazo, otras empresas","7973","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7973","False"
+"account_common_7980","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","7980","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7980","False"
+"account_common_7981","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","7981","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7981","False"
+"account_common_7985","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo","7985","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7985","False"
+"account_common_7986","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas","7986","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7986","False"
+"account_common_7987","Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas","7987","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7987","False"
+"account_common_7988","Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas","7988","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7988","False"
+"account_common_7990","Reversión del deterioro de créditos a corto plazo, empresas del grupo","7990","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7990","False"
+"account_common_7991","Reversión del deterioro de créditos a corto plazo, empresas asociadas","7991","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7991","False"
+"account_common_7992","Reversión del deterioro de créditos a corto plazo, otras partes vinculadas","7992","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7992","False"
+"account_common_7993","Reversión del deterioro de créditos a corto plazo, otras empresas","7993","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_7993","False"
diff --git a/addons/l10n_es/data/account.account.template-full.csv b/addons/l10n_es/data/account.account.template-full.csv
index 0bca4ddc6ab..3f03f6e4fbd 100644
--- a/addons/l10n_es/data/account.account.template-full.csv
+++ b/addons/l10n_es/data/account.account.template-full.csv
@@ -1,12 +1,12 @@
 "id","name","code","user_type_id/id","chart_template_id/id","group_id/id","reconcile"
 "account_full_100","Capital social","100","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_100","False"
-"account_full_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_103","False"
-"account_full_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_103","False"
-"account_full_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_104","False"
-"account_full_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_104","False"
-"account_full_1110","Patrimonio neto por emision de instrumentos financieros compuestos","1110","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_111","False"
-"account_full_1111","Resto de instrumentos de patrimonio neto","111100","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_111","False"
-"account_full_1143","Reserva por fondo de comercio","1143","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_114","False"
+"account_full_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1030","False"
+"account_full_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1034","False"
+"account_full_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1040","False"
+"account_full_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1044","False"
+"account_full_1110","Patrimonio neto por emision de instrumentos financieros compuestos","1110","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1110","False"
+"account_full_1111","Resto de instrumentos de patrimonio neto","111100","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1111","False"
+"account_full_1143","Reserva por fondo de comercio","1143","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1143","False"
 "account_full_115","Reservas por pérdidas y ganancias actuariales y otros ajustes","115","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_115","False"
 "account_full_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_120","False"
 "account_full_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_121","False"
@@ -14,40 +14,40 @@
 "account_full_130","Subvenciones oficiales de capital","130","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_130","False"
 "account_full_132","Otras subvenciones, donaciones y legados","132","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_132","False"
 "account_full_133","Ajustes por valoración en activos financieros disponibles para la venta","133","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_133","False"
-"account_full_1340","Cobertura de flujos de efectivo","1340","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_134","False"
-"account_full_1341","Cobertura de una inversión neta en un negocio en el extranjero","1341","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_134","False"
+"account_full_1340","Cobertura de flujos de efectivo","1340","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1340","False"
+"account_full_1341","Cobertura de una inversión neta en un negocio en el extranjero","1341","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_1341","False"
 "account_full_135","Diferencias de conversión","135","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_135","False"
 "account_full_136","Ajustes por valoración de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta","136","account.data_account_type_equity","l10n_es.account_chart_template_full","l10n_es.account_group_136","False"
 "account_full_140","Provisión por retribuciones del personal","140","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_140","True"
 "account_full_146","Provisión para reestructuraciones","146","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_146","True"
 "account_full_147","Provisión por transacciones con pagos basados en instrumentos de patrimonio","147","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_147","True"
-"account_full_1765","Pasivos por derivados financieros, carter de negociación","1765","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_176","True"
-"account_full_1768","Pasivos por derivados financieros, instrumentos de cobertura","1768","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_176","True"
+"account_full_1765","Pasivos por derivados financieros, carter de negociación","1765","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_1765","True"
+"account_full_1768","Pasivos por derivados financieros, instrumentos de cobertura","1768","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_1768","True"
 "account_full_178","Obligaciones y bonos convertibles","178","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_178","False"
 "account_full_189","Garantías financieras","189","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_189","False"
 "account_full_204","Fondo de comercio","204","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_204","False"
-"account_full_2403","Participaciones en empresas del grupo","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_240","False"
-"account_full_2404","Participaciones en empresas asociadas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_240","False"
-"account_full_2405","Participaciones en otras partes vinculadas","2405","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_240","False"
-"account_full_2493","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_249","False"
-"account_full_2494","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_249","False"
-"account_full_2495","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_249","False"
-"account_full_2550","Activos por derivados financieros, cartera de negociación","2550","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_255","False"
-"account_full_2553","Activos por derivados financieros, instrumentos de cobertura","2553","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_255","False"
+"account_full_2403","Participaciones en empresas del grupo","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2403","False"
+"account_full_2404","Participaciones en empresas asociadas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2404","False"
+"account_full_2405","Participaciones en otras partes vinculadas","2405","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2405","False"
+"account_full_2493","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2493","False"
+"account_full_2494","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2494","False"
+"account_full_2495","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2495","False"
+"account_full_2550","Activos por derivados financieros, cartera de negociación","2550","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2550","False"
+"account_full_2553","Activos por derivados financieros, instrumentos de cobertura","2553","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_2553","False"
 "account_full_257","Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal","257","account.data_account_type_fixed_assets","l10n_es.account_chart_template_full","l10n_es.account_group_257","False"
 "account_full_466","Remuneraciones mediante sistemas de aportación definida pendientes de pago","466","account.data_account_type_payable","l10n_es.account_chart_template_full","l10n_es.account_group_466","True"
 "account_full_490","Deterioro de valor de créditos por operaciones comerciales","490","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_490","False"
 "account_full_501","Obligaciones y bonos convertibles a corto plazo","501","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_501","False"
-"account_full_5091","Obligaciones y bonos convertibles amortizados","5091","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_509","True"
-"account_full_5296","Provisión a corto plazo para reestructuraciones de patrimonio","5296","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_529","True"
-"account_full_5297","Provisión a corto plazo por transacciones con pagos basados en instrumentos","5297","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_529","True"
+"account_full_5091","Obligaciones y bonos convertibles amortizados","5091","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5091","True"
+"account_full_5296","Provisión a corto plazo para reestructuraciones de patrimonio","5296","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5296","True"
+"account_full_5297","Provisión a corto plazo por transacciones con pagos basados en instrumentos","5297","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5297","True"
 "account_full_551","Cuenta corriente con socios y administradores","551","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_551","False"
-"account_full_5530","Socios de sociedad disuelta","5530","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_553","False"
-"account_full_5531","Socios, cuenta de fusión","5531","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_553","False"
-"account_full_5532","Socios de sociedad escindida","5532","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_553","False"
-"account_full_5533","Socios, cuenta de escisión","5533","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_553","False"
-"account_full_5593","Activos por derivados financieros a corto plazo, instrumentos de cobertura","5593","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_559","False"
-"account_full_5598","Pasivos por derivados financieros a corto plazo, instrumentos de cobertura","5598","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_559","False"
+"account_full_5530","Socios de sociedad disuelta","5530","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5530","False"
+"account_full_5531","Socios, cuenta de fusión","5531","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5531","False"
+"account_full_5532","Socios de sociedad escindida","5532","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5532","False"
+"account_full_5533","Socios, cuenta de escisión","5533","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5533","False"
+"account_full_5593","Activos por derivados financieros a corto plazo, instrumentos de cobertura","5593","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5593","False"
+"account_full_5598","Pasivos por derivados financieros a corto plazo, instrumentos de cobertura","5598","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_5598","False"
 "account_full_569","Garantías financieras a corto plazo","569","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_569","False"
 "account_full_580","Inmovilizado","580","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_580","False"
 "account_full_581","Inversiones con personas y entidades vinculadas","581","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_581","False"
@@ -59,38 +59,38 @@
 "account_full_587","Deudas con personas y entidades vinculadas","587","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_587","False"
 "account_full_588","Acreedores comerciales y otras cuentas a pagar","588","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_588","False"
 "account_full_589","Otros pasivos","589","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_589","False"
-"account_full_5990","Deterioro de valor de inmovilizado no corriente mantenido para la venta","5990","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_599","False"
-"account_full_5991","Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta","5991","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_599","False"
-"account_full_5992","Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta","5992","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_599","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","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_599","False"
-"account_full_5994","Deterioro de valor de otros activos mantenidos para la venta","5994","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_599","False"
+"account_full_5990","Deterioro de valor de inmovilizado no corriente mantenido para la venta","5990","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5990","False"
+"account_full_5991","Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta","5991","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5991","False"
+"account_full_5992","Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta","5992","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5992","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","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5993","False"
+"account_full_5994","Deterioro de valor de otros activos mantenidos para la venta","5994","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_5994","False"
 "account_full_643","Retribuciones mediante sistemas de aportación definida","643","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_643","False"
-"account_full_6440","Contribuciones anuales","6440","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_644","False"
-"account_full_6442","Otros costes","6442","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_644","False"
-"account_full_6450","Retribuciones al personal liquidados con instrumentos de patrimonio","6450","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_645","False"
-"account_full_6457","Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio","6457","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_645","False"
+"account_full_6440","Contribuciones anuales","6440","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6440","False"
+"account_full_6442","Otros costes","6442","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6442","False"
+"account_full_6450","Retribuciones al personal liquidados con instrumentos de patrimonio","6450","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6450","False"
+"account_full_6457","Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio","6457","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6457","False"
 "account_full_650","Pérdidas de créditos comerciales incobrables","650","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_650","False"
-"account_full_6510","Beneficio transferido (gestor)","6510","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_651","False"
-"account_full_6511","Pérdida soportada (partícipe o asociado no gestor)","6511","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_651","False"
+"account_full_6510","Beneficio transferido (gestor)","6510","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6510","False"
+"account_full_6511","Pérdida soportada (partícipe o asociado no gestor)","6511","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6511","False"
 "account_full_659","Otras pérdidas en gestión corriente","659","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_659","False"
-"account_full_6630","Pérdidas de cartera de negociación","6630","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_663","False"
-"account_full_6631","Pérdidas de designados por la empresa","6631","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_663","False"
-"account_full_6632","Pérdidas de disponibles para la venta","6632","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_663","False"
-"account_full_6633","Pérdidas de instrumentos de cobertura","6633","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_663","False"
+"account_full_6630","Pérdidas de cartera de negociación","6630","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6630","False"
+"account_full_6631","Pérdidas de designados por la empresa","6631","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6631","False"
+"account_full_6632","Pérdidas de disponibles para la venta","6632","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6632","False"
+"account_full_6633","Pérdidas de instrumentos de cobertura","6633","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_6633","False"
 "account_full_671","Pérdidas procedentes del inmovilizado material","671","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_671","False"
 "account_full_691","Pérdidas por deterioro del inmovilizado material","691","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_691","False"
 "account_full_694","Pérdidas por deterioro de créditos por operaciones comerciales","694","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_694","False"
-"account_full_7630","Beneficios de cartera de negociación","7630","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_763","False"
-"account_full_7631","Beneficios de designados por la empresa","7631","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_763","False"
-"account_full_7632","Beneficios de disponibles para la venta","7632","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_763","False"
-"account_full_7633","Beneficios de instrumentos de cobertura","7633","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_763","False"
+"account_full_7630","Beneficios de cartera de negociación","7630","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7630","False"
+"account_full_7631","Beneficios de designados por la empresa","7631","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7631","False"
+"account_full_7632","Beneficios de disponibles para la venta","7632","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7632","False"
+"account_full_7633","Beneficios de instrumentos de cobertura","7633","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7633","False"
 "account_full_767","Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo","767","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_767","False"
 "account_full_774","Diferencia negativa en combinaciones de negocios","774","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_774","False"
 "account_full_791","Reversión del deterioro del inmovilizado material","791","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_791","False"
 "account_full_794","Reversión del deterioro de créditos por operaciones comerciales","794","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_794","False"
-"account_full_7950","Exceso de provisión por retribuciones al personal","7950","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_795","False"
-"account_full_7956","Exceso de provisión para reestructuraciones","7956","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_795","False"
-"account_full_7957","Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio","7957","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_795","False"
+"account_full_7950","Exceso de provisión por retribuciones al personal","7950","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7950","False"
+"account_full_7956","Exceso de provisión para reestructuraciones","7956","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7956","False"
+"account_full_7957","Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio","7957","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_7957","False"
 "account_full_800","Pérdidas en activos financieros disponibles para la venta","800","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_800","False"
 "account_full_802","Transferencia de beneficios en activos financieros disponibles para la venta","802","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_802","False"
 "account_full_810","Pérdidas por coberturas de flujos de efectivo","810","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_810","False"
@@ -99,8 +99,8 @@
 "account_full_813","Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero","813","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_813","False"
 "account_full_820","Diferencias de conversión negativas","820","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_820","False"
 "account_full_821","Transferencia de diferencias de conversión positivas","821","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_821","False"
-"account_full_8300","Impuesto corriente","8300","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_830","False"
-"account_full_8301","Impuesto diferido","8301","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_830","False"
+"account_full_8300","Impuesto corriente","8300","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_8300","False"
+"account_full_8301","Impuesto diferido","8301","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_8301","False"
 "account_full_833","Ajustes negativos en la imposición sobre beneficios","833","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_833","False"
 "account_full_834","Ingresos fiscales por diferencias permanentes","834","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_834","False"
 "account_full_835","Ingresos fiscales por deducciones y bonificaciones","835","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_835","False"
diff --git a/addons/l10n_es/data/account.account.template-pymes.csv b/addons/l10n_es/data/account.account.template-pymes.csv
index e39307331f2..503067c1b28 100644
--- a/addons/l10n_es/data/account.account.template-pymes.csv
+++ b/addons/l10n_es/data/account.account.template-pymes.csv
@@ -1,20 +1,20 @@
 "id","name","code","user_type_id/id","chart_template_id/id","group_id/id"
 "account_pymes_100","Capital social","100","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_100"
-"account_pymes_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_103"
-"account_pymes_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_103"
-"account_pymes_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_104"
-"account_pymes_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_104"
+"account_pymes_1030","Socios por desembolsos no exigidos, capital social","1030","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_1030"
+"account_pymes_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_1034"
+"account_pymes_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_1040"
+"account_pymes_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_1044"
 "account_pymes_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_120"
 "account_pymes_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_121"
 "account_pymes_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_pymes","l10n_es.account_group_129"
 "account_pymes_130","Subvenciones oficiales de capital","130","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_130"
 "account_pymes_132","Otras subvenciones, donaciones y legados","132","account.data_account_type_equity","l10n_es.account_chart_template_pymes","l10n_es.account_group_132"
-"account_pymes_2403","Participaciones en empresas del grupo","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_240"
-"account_pymes_2404","Participaciones en empresas asociadas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_240"
-"account_pymes_2405","Participaciones en otras partes vinculadas","2405","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_240"
-"account_pymes_2493","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_249"
-"account_pymes_2494","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_249"
-"account_pymes_2495","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_249"
+"account_pymes_2403","Participaciones en empresas del grupo","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2403"
+"account_pymes_2404","Participaciones en empresas asociadas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2404"
+"account_pymes_2405","Participaciones en otras partes vinculadas","2405","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2405"
+"account_pymes_2493","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2493"
+"account_pymes_2494","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2494"
+"account_pymes_2495","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_2495"
 "account_pymes_255","Activos por derivados financieros","255","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_255"
 "account_pymes_2935","Deterioro de valor de participaciones a largo plazo en otras partes vinculadas","2935","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_293"
 "account_pymes_296","Deterioro de  valor de participaciones en el patrimonio neto a largo plazo","296","account.data_account_type_fixed_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_296"
@@ -23,8 +23,8 @@
 "account_pymes_5935","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","5935","account.data_account_type_current_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_593"
 "account_pymes_596","Deterioro de valor de participaciones a corto plazo","596","account.data_account_type_current_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_596"
 "account_pymes_650","Pérdidas de créditos comerciales incobrables","650","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_650"
-"account_pymes_6510","Beneficio transferido (gestor)","6510","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_651"
-"account_pymes_6511","Pérdida soportada (partícipe o asociado no gestor)","6511","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_651"
+"account_pymes_6510","Beneficio transferido (gestor)","6510","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_6510"
+"account_pymes_6511","Pérdida soportada (partícipe o asociado no gestor)","6511","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_6511"
 "account_pymes_659","Otras pérdidas en gestión corriente","659","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_659"
 "account_pymes_663","Pérdidas por valoración de instrumentos financieros por su valor razonable","663","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_663"
 "account_pymes_671","Pérdidas procedentes del inmovilizado material","671","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_671"
@@ -34,4 +34,4 @@
 "account_pymes_791","Reversión del deterioro del inmovilizado material","791","account.data_account_type_revenue","l10n_es.account_chart_template_pymes","l10n_es.account_group_791"
 "account_pymes_794","Reversión del deterioro de créditos por operaciones comerciales","794","account.data_account_type_revenue","l10n_es.account_chart_template_pymes","l10n_es.account_group_794"
 "account_pymes_7962","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","7962","account.data_account_type_revenue","l10n_es.account_chart_template_pymes","l10n_es.account_group_796"
-"account_pymes_7963","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","7963","account.data_account_type_revenue","l10n_es.account_chart_template_pymes","l10n_es.account_group_796"
\ No newline at end of file
+"account_pymes_7963","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","7963","account.data_account_type_revenue","l10n_es.account_chart_template_pymes","l10n_es.account_group_796"
diff --git a/addons/l10n_es/data/account_group.xml b/addons/l10n_es/data/account_group.xml
index 4d457aeba6e..5e146d1891e 100644
--- a/addons/l10n_es/data/account_group.xml
+++ b/addons/l10n_es/data/account_group.xml
@@ -110,6 +110,11 @@
         <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
         <field name="parent_id" ref="l10n_es.account_group_114"/>
     </record>
+    <record id="account_group_1141" model="account.group">
+        <field name="code_prefix">1141</field>
+        <field name="name">Reservas estatutarias</field>
+        <field name="parent_id" ref="l10n_es.account_group_114"/>
+    </record>
     <record id="account_group_1142" model="account.group">
         <field name="code_prefix">1142</field>
         <field name="name">Reserva por capital amortizado</field>
@@ -450,6 +455,11 @@
         <field name="name">Pasivos por derivados financieros a largo plazo</field>
         <field name="parent_id" ref="l10n_es.account_group_17"/>
     </record>
+    <record id="account_group_1760" model="account.group">
+        <field name="code_prefix">1760</field>
+        <field name="name">Pasivos por derivados financieros</field>
+        <field name="parent_id" ref="l10n_es.account_group_176"/>
+    </record>
     <record id="account_group_1765" model="account.group">
         <field name="code_prefix">1765</field>
         <field name="name">Pasivos por derivados financieros a largo plazo, cartera de negociación</field>
@@ -1757,6 +1767,11 @@
         <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
         <field name="parent_id" ref="l10n_es.account_group_475"/>
     </record>
+    <record id="account_group_4759" model="account.group">
+        <field name="code_prefix">4759</field>
+        <field name="name">Hacienda Pública, acreedora por otros conceptos</field>
+        <field name="parent_id" ref="l10n_es.account_group_475"/>
+    </record>
     <record id="account_group_476" model="account.group">
         <field name="code_prefix">476</field>
         <field name="name">Organismos de la Seguridad Social, acreedores</field>
@@ -3200,6 +3215,16 @@
         <field name="name">Intereses por operaciones de «factoring» con entidades de crédito del grupo</field>
         <field name="parent_id" ref="l10n_es.account_group_665"/>
     </record>
+    <record id="account_group_6655" model="account.group">
+        <field name="code_prefix">6655</field>
+        <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
+        <field name="parent_id" ref="l10n_es.account_group_665"/>
+    </record>
+    <record id="account_group_6656" model="account.group">
+        <field name="code_prefix">6656</field>
+        <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
+        <field name="parent_id" ref="l10n_es.account_group_665"/>
+    </record>
     <record id="account_group_6657" model="account.group">
         <field name="code_prefix">6657</field>
         <field name="name">Intereses por operaciones de «factoring» con otras entidades de crédito</field>
diff --git a/addons/l10n_jp/__manifest__.py b/addons/l10n_jp/__manifest__.py
index 97165c350e8..4dba2f0e0ec 100644
--- a/addons/l10n_jp/__manifest__.py
+++ b/addons/l10n_jp/__manifest__.py
@@ -5,7 +5,7 @@
 
 {
     'name': 'Japan - Accounting',
-    'version': '2.0',
+    'version': '2.1',
     'category': 'Localization',
     'description': """
 
diff --git a/addons/l10n_jp/data/account.account.template.csv b/addons/l10n_jp/data/account.account.template.csv
index f7046bf9915..928ec3b4996 100644
--- a/addons/l10n_jp/data/account.account.template.csv
+++ b/addons/l10n_jp/data/account.account.template.csv
@@ -19,22 +19,24 @@ A11802,A11802,前渡金,account.data_account_type_current_assets,,FALSE,,l10n_jp
 A11804,A11804,前払費用,account.data_account_type_current_assets,,FALSE,,l10n_jp1
 A11805,A11805,立替金,account.data_account_type_current_assets,,FALSE,,l10n_jp1
 A11806,A11806,仮払金,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A11807,A11807,仮払消費税,account.data_account_type_current_assets,,FALSE,,l10n_jp1
+A11807,A11807,敷金・保証金,account.data_account_type_current_assets,,FALSE,,l10n_jp1
+A11809,A11809,仮払消費税,account.data_account_type_current_assets,,FALSE,,l10n_jp1
 A11901,A11901,貸倒引当金,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12111,A12111,建物及び構築物,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12112,A12112,建物及び構築物減償累計額,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12121,A12121,機械及び装置,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12122,A12122,機械及び装置物減償累計額,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12131,A12131,工具、機器及び備品,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12132,A12132,工具、機器及び備品減償累計額,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12141,A12141,土地,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A1221,A1221,ソフトウェア,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A1222,A1222,ソフトウェア仮勘定,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A1223,A1223,その他無形固定資産,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12301,A12301,投資有価証券,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12302,A12302,関係会社株式,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12303,A12303,長期貸付金,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A13001,A13001,創立費,account.data_account_type_current_assets,,FALSE,,l10n_jp1
+A12111,A12111,建物及び構築物,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12112,A12112,建物及び構築物減償累計額,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12121,A12121,機械及び装置,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12122,A12122,機械及び装置物減償累計額,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12131,A12131,工具、機器及び備品,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12132,A12132,工具、機器及び備品減償累計額,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12141,A12141,土地,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A1221,A1221,ソフトウェア,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A1222,A1222,ソフトウェア仮勘定,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A1223,A1223,その他無形固定資産,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A12301,A12301,投資有価証券,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A12302,A12302,関係会社株式,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A12303,A12303,長期貸付金,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A12304,A12304,長期前払費用,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A13001,A13001,創立費,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
 A21211,A21211,買掛金,account.data_account_type_payable,,TRUE,,l10n_jp1
 A21212,A21212,買掛金(USD),account.data_account_type_payable,,TRUE,base.USD,l10n_jp1
 A21215,A21215,支払手形,account.data_account_type_payable,,TRUE,,l10n_jp1
@@ -51,7 +53,7 @@ A21802,A21802,前受金,account.data_account_type_current_liabilities,,FALSE,,l1
 A21803,A21803,預り金,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
 A21804,A21804,仮受金,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
 A21806,A21806,賞与引当金,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
-A21807,A21807,仮受消費税,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
+A21809,A21809,仮受消費税,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
 A22001,A22001,社債,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
 A22002,A22002,長期借入金,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
 A22005,A22005,退職給付引当金,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
@@ -103,8 +105,9 @@ B61602,B61602,投資有価証券評価益(外益),account.data_account_type_othe
 B61801,B61801,雑収入,account.data_account_type_other_income,,FALSE,,l10n_jp1
 B62101,B62101,支払利息,account.data_account_type_expenses,,FALSE,,l10n_jp1
 B62201,B62201,創立費償却,account.data_account_type_expenses,,FALSE,,l10n_jp1
+B62202,B62202,減価償却費,account.data_account_type_expenses,,FALSE,,l10n_jp1
 B62401,B62401,未実現為替差損,account.data_account_type_expenses,,FALSE,,l10n_jp1
-B62402,B62402,実現為替差損,account.data_account_type_expenses,,FALSE,,l10n_jp1
+B62501,B62501,実現為替差損,account.data_account_type_expenses,,FALSE,,l10n_jp1
 B62601,B62601,投資有価証券売却損(外損),account.data_account_type_expenses,,FALSE,,l10n_jp1
 B62602,B62602,投資有価証券評価損(外損),account.data_account_type_expenses,,FALSE,,l10n_jp1
 B62801,B62801,雑費用,account.data_account_type_expenses,,FALSE,,l10n_jp1
diff --git a/addons/l10n_jp/data/account_chart_template_data.xml b/addons/l10n_jp/data/account_chart_template_data.xml
index b5e73af7a02..228423838b0 100644
--- a/addons/l10n_jp/data/account_chart_template_data.xml
+++ b/addons/l10n_jp/data/account_chart_template_data.xml
@@ -9,6 +9,6 @@
         <field name="property_account_expense_categ_id" ref="A21219"/>
         <field name="property_account_income_categ_id" ref="B41001"/>
         <field name="income_currency_exchange_account_id" ref="B61501"/>
-        <field name="expense_currency_exchange_account_id" ref="B62601"/>
+        <field name="expense_currency_exchange_account_id" ref="B62501"/>
     </record>
 </odoo>
diff --git a/addons/mail/static/src/js/thread_widget.js b/addons/mail/static/src/js/thread_widget.js
index 269024b25bc..63799b63078 100644
--- a/addons/mail/static/src/js/thread_widget.js
+++ b/addons/mail/static/src/js/thread_widget.js
@@ -10,14 +10,15 @@ var Widget = require('web.Widget');
 
 var QWeb = core.qweb;
 var _t = core._t;
+var _lt = core._lt;
 
 var ORDER = {
     ASC: 1, // visually, ascending order of message IDs (from top to bottom)
     DESC: -1, // visually, descending order of message IDs (from top to bottom)
 };
 
-var READ_MORE = _t("read more");
-var READ_LESS = _t("read less");
+var READ_MORE = _lt("read more");
+var READ_LESS = _lt("read less");
 
 /**
  * This is a generic widget to render a thread.
diff --git a/addons/purchase/models/account_invoice.py b/addons/purchase/models/account_invoice.py
index 4ac0a3a4156..eaa71775476 100644
--- a/addons/purchase/models/account_invoice.py
+++ b/addons/purchase/models/account_invoice.py
@@ -124,7 +124,6 @@ class AccountInvoice(models.Model):
         purchase_ids = self.invoice_line_ids.mapped('purchase_id')
         if purchase_ids:
             self.origin = ', '.join(purchase_ids.mapped('name'))
-            self.reference = ', '.join(purchase_ids.filtered('partner_ref').mapped('partner_ref')) or self.reference
 
     @api.onchange('partner_id', 'company_id')
     def _onchange_partner_id(self):
diff --git a/addons/purchase/models/purchase.py b/addons/purchase/models/purchase.py
index bca2c8afc84..de25d8b29fc 100644
--- a/addons/purchase/models/purchase.py
+++ b/addons/purchase/models/purchase.py
@@ -413,6 +413,8 @@ class PurchaseOrder(models.Model):
             # Do not set an invoice_id if we want to create a new bill.
             if not create_bill:
                 result['res_id'] = self.invoice_ids.id or False
+        result['context']['default_origin'] = self.name
+        result['context']['default_reference'] = self.partner_ref
         return result
 
     @api.multi
diff --git a/addons/purchase/report/purchase_order_templates.xml b/addons/purchase/report/purchase_order_templates.xml
index 4418b15b0a6..17162f934f9 100644
--- a/addons/purchase/report/purchase_order_templates.xml
+++ b/addons/purchase/report/purchase_order_templates.xml
@@ -2,7 +2,7 @@
 <odoo>
 <template id="report_purchaseorder_document">
     <t t-call="web.external_layout">
-        <t t-set="o" t-value="o.with_context({'lang':o.partner_id.lang})"/>
+        <t t-set="o" t-value="o.with_context(lang=o.partner_id.lang)"/>
         <t t-set="address">
             <div t-field="o.partner_id"
             t-options='{"widget": "contact", "fields": ["address", "name", "phone"], "no_marker": True, "phone_icons": True}'/>
diff --git a/addons/purchase/report/purchase_quotation_templates.xml b/addons/purchase/report/purchase_quotation_templates.xml
index e63e1a88198..eec1465e0ca 100644
--- a/addons/purchase/report/purchase_quotation_templates.xml
+++ b/addons/purchase/report/purchase_quotation_templates.xml
@@ -2,7 +2,7 @@
 <odoo>
 <template id="report_purchasequotation_document">
     <t t-call="web.external_layout">
-        <t t-set="o" t-value="o.with_context({'lang':o.partner_id.lang})"/>
+        <t t-set="o" t-value="o.with_context(lang=o.partner_id.lang)"/>
         <t t-set="address">
             <div t-field="o.partner_id"
             t-options='{"widget": "contact", "fields": ["address", "name", "phone"], "no_marker": True, "phone_icons": True}'/>
diff --git a/addons/repair/report/repair_templates_repair_order.xml b/addons/repair/report/repair_templates_repair_order.xml
index 1090b957ea2..0703fca3b55 100644
--- a/addons/repair/report/repair_templates_repair_order.xml
+++ b/addons/repair/report/repair_templates_repair_order.xml
@@ -4,7 +4,7 @@
 <template id="report_repairorder">
         <t t-set="o" t-value="doc"/>
             <t t-call="web.external_layout">
-                <t t-set="o" t-value="o.with_context({'lang': o.partner_id.lang})" />
+                <t t-set="o" t-value="o.with_context(lang=o.partner_id.lang)" />
                 <t t-set="information_block">
                     <strong t-if="o.address_id == o.partner_invoice_id">Invoice and shipping address:</strong>
                     <div t-if="o.partner_invoice_id">
diff --git a/addons/sale/report/sale_report_templates.xml b/addons/sale/report/sale_report_templates.xml
index 60757646486..b438cbd3db2 100644
--- a/addons/sale/report/sale_report_templates.xml
+++ b/addons/sale/report/sale_report_templates.xml
@@ -2,7 +2,7 @@
 <odoo>
 <template id="report_saleorder_document">
     <t t-call="web.external_layout">
-        <t t-set="doc" t-value="doc.with_context({'lang':doc.partner_id.lang})" />
+        <t t-set="doc" t-value="doc.with_context(lang=doc.partner_id.lang)" />
         <t t-set="address">
             <div t-field="doc.partner_id"
                 t-options='{"widget": "contact", "fields": ["address", "name"], "no_marker": True}' />
diff --git a/addons/sale/wizard/sale_make_invoice_advance.py b/addons/sale/wizard/sale_make_invoice_advance.py
index f004f48e079..ee85807201d 100644
--- a/addons/sale/wizard/sale_make_invoice_advance.py
+++ b/addons/sale/wizard/sale_make_invoice_advance.py
@@ -67,7 +67,7 @@ class SaleAdvancePaymentInv(models.TransientModel):
 
         account_id = False
         if self.product_id.id:
-            account_id = self.product_id.property_account_income_id.id or self.product_id.categ_id.property_account_income_categ_id.id
+            account_id = order.fiscal_position_id.map_account(self.product_id.property_account_income_id or self.product_id.categ_id.property_account_income_categ_id).id
         if not account_id:
             inc_acc = ir_property_obj.get('property_account_income_categ_id', 'product.category')
             account_id = order.fiscal_position_id.map_account(inc_acc).id if inc_acc else False
diff --git a/addons/stock/models/stock_move.py b/addons/stock/models/stock_move.py
index 64f9e170e9d..5d4427c729e 100644
--- a/addons/stock/models/stock_move.py
+++ b/addons/stock/models/stock_move.py
@@ -1009,10 +1009,12 @@ class StockMove(models.Model):
     def _action_cancel(self):
         if any(move.state == 'done' for move in self):
             raise UserError(_('You cannot cancel a stock move that has been set to \'Done\'.'))
-        for move in self:
-            if move.state == 'cancel':
-                continue
-            move._do_unreserve()
+        moves_to_cancel = self.filtered(lambda m: m.state != 'cancel')
+        # self cannot contain moves that are either cancelled or done, therefore we can safely
+        # unlink all associated move_line_ids
+        moves_to_cancel._do_unreserve()
+
+        for move in moves_to_cancel:
             siblings_states = (move.move_dest_ids.mapped('move_orig_ids') - move).mapped('state')
             if move.propagate:
                 # only cancel the next move if all my siblings are also cancelled
diff --git a/addons/stock/report/report_deliveryslip.xml b/addons/stock/report/report_deliveryslip.xml
index a6958d6d14d..500e8901899 100644
--- a/addons/stock/report/report_deliveryslip.xml
+++ b/addons/stock/report/report_deliveryslip.xml
@@ -4,7 +4,7 @@
     <template id="report_delivery_document">
         <t t-call="web.html_container">
             <t t-call="web.external_layout">
-                <t t-set="o" t-value="o.with_context({'lang':o.partner_id.lang})" />
+                <t t-set="o" t-value="o.with_context(lang=o.partner_id.lang)" />
                 <t t-set="partner" t-value="o.partner_id or (o.move_lines and o.move_lines[0].partner_id) or False"/>
                 <t t-if="partner" name="partner_header">
                     <t t-set="address">
diff --git a/addons/stock/report/report_stockpicking_operations.xml b/addons/stock/report/report_stockpicking_operations.xml
index 09715938ca3..290186686c3 100644
--- a/addons/stock/report/report_stockpicking_operations.xml
+++ b/addons/stock/report/report_stockpicking_operations.xml
@@ -146,7 +146,7 @@
                                 </thead>
                                 <tbody>
                                     <tr t-foreach="o.package_level_ids.sorted(key=lambda p: p.package_id.name)" t-as="package">
-                                        <t t-set="package" t-value="package.with_context({'picking_id':o.id})" />
+                                        <t t-set="package" t-value="package.with_context(picking_id=o.id)" />
                                         <td><span t-field="package.package_id.name"/></td>
                                         <td><img t-att-src="'/report/barcode/?type=%s&amp;value=%s&amp;width=%s&amp;height=%s' % ('Code128', package.package_id.name, 600, 100)" style="width:300px    ;height:50px" alt="Barcode"/></td>
                                         <td><span t-field="package.location_id"/></td>
diff --git a/addons/stock_account/models/stock.py b/addons/stock_account/models/stock.py
index 421a9ccef61..dc8d8b66346 100644
--- a/addons/stock_account/models/stock.py
+++ b/addons/stock_account/models/stock.py
@@ -383,7 +383,7 @@ class StockMove(models.Model):
         tmpl_dict = defaultdict(lambda: 0.0)
         # adapt standard price on incomming moves if the product cost_method is 'average'
         std_price_update = {}
-        for move in self.filtered(lambda move: move.location_id.usage in ('supplier', 'production') and move.product_id.cost_method == 'average'):
+        for move in self.filtered(lambda move: move._is_in() and move.product_id.cost_method == 'average'):
             product_tot_qty_available = move.product_id.qty_available + tmpl_dict[move.product_id.id]
             rounding = move.product_id.uom_id.rounding
 
diff --git a/addons/stock_account/tests/test_stockvaluation.py b/addons/stock_account/tests/test_stockvaluation.py
index 701d97e8dd1..9d26c639649 100644
--- a/addons/stock_account/tests/test_stockvaluation.py
+++ b/addons/stock_account/tests/test_stockvaluation.py
@@ -2661,6 +2661,57 @@ class TestStockValuation(TransactionCase):
 
         self.assertAlmostEqual(self.product1.standard_price, 14.0)
 
+    def test_average_perpetual_8(self):
+        """ Receive 1@10, then dropship 1@20, finally return the dropship. Dropship should not
+            impact the price.
+        """
+        self.product1.product_tmpl_id.cost_method = 'average'
+
+        move1 = self.env['stock.move'].create({
+            'name': 'IN 1@10',
+            'location_id': self.supplier_location.id,
+            'location_dest_id': self.stock_location.id,
+            'product_id': self.product1.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 1,
+            'price_unit': 10,
+        })
+        move1._action_confirm()
+        move1.quantity_done = 1
+        move1._action_done()
+
+        self.assertAlmostEqual(self.product1.standard_price, 10)
+
+        move2 = self.env['stock.move'].create({
+            'name': 'IN 1@20',
+            'location_id': self.supplier_location.id,
+            'location_dest_id': self.customer_location.id,
+            'product_id': self.product1.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 1,
+            'price_unit': 20,
+        })
+        move2._action_confirm()
+        move2.quantity_done = 1
+        move2._action_done()
+
+        self.assertAlmostEqual(self.product1.standard_price, 10.0)
+
+        move3 = self.env['stock.move'].create({
+            'name': 'IN 1@20',
+            'location_id': self.customer_location.id,
+            'location_dest_id': self.supplier_location.id,
+            'product_id': self.product1.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 1,
+            'price_unit': 20,
+        })
+        move3._action_confirm()
+        move3.quantity_done = 1
+        move3._action_done()
+
+        self.assertAlmostEqual(self.product1.standard_price, 10.0)
+
     def test_average_negative_1(self):
         """ Test edit in the past. Receive 10, send 20, edit the second move to only send 10.
         """
diff --git a/addons/web/static/src/js/views/basic/basic_model.js b/addons/web/static/src/js/views/basic/basic_model.js
index b21c4b55eff..cb48e09fe98 100644
--- a/addons/web/static/src/js/views/basic/basic_model.js
+++ b/addons/web/static/src/js/views/basic/basic_model.js
@@ -3492,6 +3492,7 @@ var BasicModel = AbstractModel.extend({
         var res_id, value;
         var res_ids = params.res_ids || [];
         var data = params.data || (type === 'record' ? {} : []);
+        var context = params.context;
         if (type === 'record') {
             res_id = params.res_id || (params.data && params.data.id);
             if (res_id) {
@@ -3499,6 +3500,9 @@ var BasicModel = AbstractModel.extend({
             } else {
                 res_id = _.uniqueId('virtual_');
             }
+            // it doesn't make sense for a record datapoint to have those keys
+            // besides, it will mess up x2m and actions down the line
+            context = _.omit(context, ['orderedBy', 'group_by']);
         } else {
             var isValueArray = params.value instanceof Array;
             res_id = isValueArray ? params.value[0] : undefined;
@@ -3516,7 +3520,7 @@ var BasicModel = AbstractModel.extend({
             _domains: {},
             _rawChanges: {},
             aggregateValues: params.aggregateValues || {},
-            context: params.context,
+            context: context,
             count: params.count || res_ids.length,
             data: data,
             domain: params.domain || [],
diff --git a/addons/web/static/src/js/views/field_manager_mixin.js b/addons/web/static/src/js/views/field_manager_mixin.js
index bc61e92a89a..ab441b4f75a 100644
--- a/addons/web/static/src/js/views/field_manager_mixin.js
+++ b/addons/web/static/src/js/views/field_manager_mixin.js
@@ -52,6 +52,8 @@ var FieldManagerMixin = {
                 if (event.data.force_save) {
                     return self.model.save(dataPointID).then(function () {
                         return self._confirmSave(dataPointID);
+                    }).fail(function () {
+                        return self._rejectSave(dataPointID);
                     });
                 } else if (options.notifyChange !== false) {
                     return self._confirmChange(dataPointID, result, event);
@@ -84,6 +86,19 @@ var FieldManagerMixin = {
     _confirmSave: function (id) {
         return $.when();
     },
+    /**
+     * This method will be called whenever a save has been triggered by a change
+     * and has failed. For example, when a statusbar button is clicked in a
+     * readonly form view.
+     *
+     * @abstract
+     * @private
+     * @param {string} id The basicModel ID for the saved record
+     * @returns {Deferred}
+     */
+    _rejectSave: function (id) {
+        return $.when();
+    },
 
     //--------------------------------------------------------------------------
     // Handlers
diff --git a/addons/web/static/src/js/views/form/form_controller.js b/addons/web/static/src/js/views/form/form_controller.js
index 45b68ce6bea..434e2095a8e 100644
--- a/addons/web/static/src/js/views/form/form_controller.js
+++ b/addons/web/static/src/js/views/form/form_controller.js
@@ -367,6 +367,19 @@ var FormController = BasicController.extend({
         state.id = env.currentId;
         this._super(state);
     },
+    /**
+     * Overrides to reload the form when saving failed in readonly (e.g. after
+     * a change on a widget like priority or statusbar).
+     *
+     * @override
+     * @private
+     */
+    _rejectSave: function () {
+        if (this.mode === 'readonly') {
+            return this.reload();
+        }
+        return this._super.apply(this, arguments);
+    },
     /**
      * Calls unfreezeOrder when changing the mode.
      * Also, when there is a change of mode, the tracking of last activated
diff --git a/addons/web/static/src/scss/form_view.scss b/addons/web/static/src/scss/form_view.scss
index 812e6cbd6cc..99430bd0eed 100644
--- a/addons/web/static/src/scss/form_view.scss
+++ b/addons/web/static/src/scss/form_view.scss
@@ -570,6 +570,9 @@
     &.o_form_readonly .o_field_widget .o_list_view .o_row_handle {
         display: none;  // Hide the handler in non-edit mode
     }
+    .o_field_widget.o_readonly_modifier .o_list_view .o_row_handle {
+        display: none;  // Hide the handler on readonly fields
+    }
 
     // Attachments
     .oe_attachment {
diff --git a/addons/web/static/tests/fields/relational_fields_tests.js b/addons/web/static/tests/fields/relational_fields_tests.js
index 640e02701c2..bae181fa7a6 100644
--- a/addons/web/static/tests/fields/relational_fields_tests.js
+++ b/addons/web/static/tests/fields/relational_fields_tests.js
@@ -3596,6 +3596,43 @@ QUnit.module('relational_fields', {
         form.destroy();
     });
 
+    QUnit.test('embedded readonly one2many with handle widget', function (assert) {
+        assert.expect(4);
+
+        this.data.partner.records[0].turtles = [1, 2, 3];
+
+        var form = createView({
+            View: FormView,
+            model: 'partner',
+            data: this.data,
+            arch:'<form string="Partners">' +
+                    '<sheet>' +
+                        '<field name="turtles" readonly="1">' +
+                            '<tree editable="top">' +
+                                '<field name="turtle_int" widget="handle"/>' +
+                                '<field name="turtle_foo"/>' +
+                            '</tree>' +
+                        '</field>' +
+                    '</sheet>' +
+                 '</form>',
+            res_id: 1,
+        });
+
+        assert.strictEqual(form.$('.o_row_handle').length, 3,
+            "there should be 3 handles (one for each row)");
+        assert.strictEqual(form.$('.o_row_handle:visible').length, 0,
+            "the handles should be hidden in readonly mode");
+
+        form.$buttons.find('.o_form_button_edit').click();
+
+        assert.strictEqual(form.$('.o_row_handle').length, 3,
+            "the handles should still be there");
+        assert.strictEqual(form.$('.o_row_handle:visible').length, 0,
+            "the handles should still be hidden (on readonly fields)");
+
+        form.destroy();
+    });
+
     QUnit.test('onchange for embedded one2many in a one2many with a second page', function (assert) {
         assert.expect(1);
 
diff --git a/addons/web/static/tests/views/form_tests.js b/addons/web/static/tests/views/form_tests.js
index ebb579edd00..bd3b775aa16 100644
--- a/addons/web/static/tests/views/form_tests.js
+++ b/addons/web/static/tests/views/form_tests.js
@@ -6215,6 +6215,66 @@ QUnit.module('Views', {
         form.destroy();
     });
 
+    QUnit.test('form view is not broken if save failed in readonly mode on field changed', function (assert) {
+        assert.expect(10);
+
+        var failFlag = false;
+
+        var form = createView({
+            View: FormView,
+            model: 'partner',
+            data: this.data,
+            arch: '<form>' +
+                    '<header><field name="trululu" widget="statusbar" clickable="True"/></header>' +
+                '</form>',
+            res_id: 1,
+            mockRPC: function (route, args) {
+                if (args.method === 'write') {
+                    assert.step('write');
+                    if (failFlag) {
+                        return $.Deferred().reject();
+                    }
+                } else if (args.method === 'read') {
+                    assert.step('read');
+                }
+                return this._super.apply(this, arguments);
+            },
+        });
+
+        var $selectedState = form.$('.o_statusbar_status button[data-value="4"]');
+        assert.ok($selectedState.hasClass('btn-primary') && $selectedState.hasClass('disabled'),
+            "selected status should be btn-primary and disabled");
+
+        failFlag = true;
+        var $clickableState = form.$('.o_statusbar_status button[data-value="1"]');
+        $clickableState.click();
+
+        var $lastActiveState = form.$('.o_statusbar_status button[data-value="4"]');
+        $selectedState = form.$('.o_statusbar_status button.btn-primary');
+        assert.strictEqual($selectedState[0], $lastActiveState[0],
+            "selected status is AAA record after save fail");
+
+        failFlag = false;
+        $clickableState = form.$('.o_statusbar_status button[data-value="1"]');
+        $clickableState.click();
+
+        var $lastClickedState = form.$('.o_statusbar_status button[data-value="1"]');
+        $selectedState = form.$('.o_statusbar_status button.btn-primary');
+        assert.strictEqual($selectedState[0], $lastClickedState[0],
+            "last clicked status should be active");
+
+        assert.verifySteps([
+            'read',
+            'write', // fails
+            'read', // must reload when saving fails
+            'write', // works
+            'read', // must reload when saving works
+            'read', // fixme: this read should not be necessary
+        ]);
+
+        form.destroy();
+    });
+
     QUnit.test('support password attribute', function (assert) {
         assert.expect(3);
 
@@ -7005,6 +7065,50 @@ QUnit.module('Views', {
         form.destroy();
     });
 
+    QUnit.test('Form view from ordered, grouped list view correct context', function (assert) {
+        assert.expect(10);
+        this.data.partner.records[0].timmy = [12];
+
+        var form = createView({
+            View: FormView,
+            model: 'partner',
+            data: this.data,
+            arch: '<form>' +
+                    '<field name="foo"/>' +
+                    '<field name="timmy"/>' +
+                '</form>',
+            archs: {
+                'partner_type,false,list':
+                    '<list>' +
+                        '<field name="name"/>' +
+                    '</list>',
+            },
+            viewOptions: {
+                // Simulates coming from a list view with a groupby and filter
+                context: {
+                    orderedBy: [{name: 'foo', asc:true}],
+                    group_by: ['foo'],
+                }
+            },
+            res_id: 1,
+            mockRPC: function (route, args) {
+                assert.step(args.model + ":" + args.method);
+                if (args.method === 'read') {
+                    assert.ok(args.kwargs.context, 'context is present');
+                    assert.notOk('orderedBy' in args.kwargs.context,
+                        'orderedBy not in context');
+                    assert.notOk('group_by' in args.kwargs.context,
+                        'group_by not in context');
+                }
+                return this._super.apply(this, arguments);
+            }
+        });
+
+        assert.verifySteps(['partner_type:load_views', 'partner:read', 'partner_type:read']);
+
+        form.destroy();
+    });
+
     QUnit.test('edition in form view on a "noCache" model', function (assert) {
         assert.expect(4);
 
diff --git a/addons/website_sale/models/sale_order.py b/addons/website_sale/models/sale_order.py
index 4af60574419..1e564cb33d2 100644
--- a/addons/website_sale/models/sale_order.py
+++ b/addons/website_sale/models/sale_order.py
@@ -62,7 +62,7 @@ class SaleOrder(models.Model):
         # is_abandoned domain possibilities
         if (operator not in expression.NEGATIVE_TERM_OPERATORS and value) or (operator in expression.NEGATIVE_TERM_OPERATORS and not value):
             return abandoned_domain
-        return expression.distribute_not(abandoned_domain)  # negative domain
+        return expression.distribute_not(['!'] + abandoned_domain)  # negative domain
 
     @api.multi
     def _cart_find_product_line(self, product_id=None, line_id=None, **kwargs):
diff --git a/addons/website_sale/models/website.py b/addons/website_sale/models/website.py
index 5b1538d4b35..cd0ff3ccfec 100644
--- a/addons/website_sale/models/website.py
+++ b/addons/website_sale/models/website.py
@@ -227,7 +227,7 @@ class Website(models.Model):
             # TODO cache partner_id session
             pricelist = self.env['product.pricelist'].browse(pricelist_id).sudo()
             so_data = self._prepare_sale_order_values(partner, pricelist)
-            sale_order = self.env['sale.order'].sudo().create(so_data)
+            sale_order = self.env['sale.order'].with_context(force_company=request.website.company_id.id).sudo().create(so_data)
 
             # set fiscal position
             if request.website.partner_id.id != partner.id:
diff --git a/addons/website_sale_comparison/controllers/main.py b/addons/website_sale_comparison/controllers/main.py
index 9b833777b7b..f6cb6cfc0fe 100644
--- a/addons/website_sale_comparison/controllers/main.py
+++ b/addons/website_sale_comparison/controllers/main.py
@@ -23,7 +23,7 @@ class WebsiteSaleProductComparison(WebsiteSale):
             for var in product.product_tmpl_id._get_valid_product_template_attribute_lines():
                 cat_name = var.attribute_id.category_id.name or _('Uncategorized')
                 att_name = var.attribute_id.name
-                if not product.attribute_value_ids: # create_variant = False
+                if not var.attribute_id.create_variant:
                     continue
                 res.setdefault(cat_name, OrderedDict()).setdefault(att_name, [' - '] * len(products))
                 val = product.attribute_value_ids.filtered(lambda x: x.attribute_id == var.attribute_id)
diff --git a/doc/cla/individual/j-zaballa.md b/doc/cla/individual/j-zaballa.md
new file mode 100644
index 00000000000..ee6ac9018bc
--- /dev/null
+++ b/doc/cla/individual/j-zaballa.md
@@ -0,0 +1,11 @@
+Spain, 2018-11-05
+
+I hereby agree to the terms of the Odoo Individual Contributor License
+Agreement v1.0.
+
+I declare that I am authorized and able to make this agreement and sign this
+declaration.
+
+Signed,
+
+Jon Zaballa jonzaballa@digital5.es https://github.com/j-zaballa
\ No newline at end of file