diff --git a/addons/l10n_es/__manifest__.py b/addons/l10n_es/__manifest__.py
index 917856ef3e0..1c621269f02 100644
--- a/addons/l10n_es/__manifest__.py
+++ b/addons/l10n_es/__manifest__.py
@@ -38,10 +38,10 @@ Spanish charts of accounts (PGCE 2008).
     "data" : [
         'data/account_group.xml',
         'data/account_chart_template_data.xml',
-        'data/account_account_template_common_data.xml',
-        'data/account_account_template_pymes_data.xml',
-        'data/account_account_template_assoc_data.xml',
-        'data/account_account_template_full_data.xml',
+        'data/account.account.template-common.csv',
+        'data/account.account.template-pymes.csv',
+        'data/account.account.template-assoc.csv',
+        'data/account.account.template-full.csv',
         'data/account_chart_template_account_account_link.xml',
         'data/account_data.xml',
         'data/account_tax_data.xml',
diff --git a/addons/l10n_es/data/account.account.template-assoc.csv b/addons/l10n_es/data/account.account.template-assoc.csv
new file mode 100644
index 00000000000..e4eaffbc6ab
--- /dev/null
+++ b/addons/l10n_es/data/account.account.template-assoc.csv
@@ -0,0 +1,80 @@
+"id","name","code","user_type_id/id","chart_template_id/id","group_id/id","reconcile"
+"account_assoc_100","Dotación fundacional","100","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_100","False"
+"account_assoc_1030","Fundadores, parte no desembolsada en fundaciones","1030","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_103","False"
+"account_assoc_1034","Asociados, parte no desembolsada en asociaciones","1034","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_103","False"
+"account_assoc_1040","Fundadores, por aportaciones no dinerarias pendientes, en fundaciones","1040","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_104","False"
+"account_assoc_1044","Asociados, por aportaciones no dinerarias pendientes, en asociaciones","1044","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_104","False"
+"account_assoc_120","Remanente","120","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_120","False"
+"account_assoc_121","Resultados negativos de ejercicios anteriores","121","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_121","False"
+"account_assoc_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_assoc","l10n_es.account_group_129","False"
+"account_assoc_1300","Subvenciones del Estado","1300","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_130","False"
+"account_assoc_1301","Subvenciones de otras Administraciones Públicas","1301","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_130","False"
+"account_assoc_1320","Otras subvenciones","1320","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_132","False"
+"account_assoc_1321","Otras donaciones y legados","1321","account.data_account_type_equity","l10n_es.account_chart_template_assoc","l10n_es.account_group_132","False"
+"account_assoc_207","Derechos sobre activos cedidos en uso","207","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_207","False"
+"account_assoc_2400","Monumentos","2400","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_240","False"
+"account_assoc_2401","Jardines históricos","2401","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_240","False"
+"account_assoc_2402","Conjuntos históricos","2402","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_240","False"
+"account_assoc_2403","Sitios históricos","2403","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_240","False"
+"account_assoc_2404","Zonas arqueológicas","2404","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_240","False"
+"account_assoc_2490","Anticipos sobre bienes inmuebles del Patrimonio Histórico","2490","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_249","False"
+"account_assoc_2491","Anticipos sobre archivos del Patrimonio Histórico","2491","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_249","False"
+"account_assoc_2492","Anticipos sobre bibliotecas del Patrimonio Histórico","2492","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_249","False"
+"account_assoc_2493","Anticipos sobre museos del Patrimonio Histórico","2493","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_249","False"
+"account_assoc_2494","Anticipos sobre bienes muebles del Patrimonio Histórico","2494","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_249","False"
+"account_assoc_2807","Amortización acumulada de derechos sobre activos cedidos en uso","2807","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_280","False"
+"account_assoc_2830","Cesiones de uso del inmovilizado intangible","2830","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_283","False"
+"account_assoc_2831","Cesiones de uso del inmovilizado material","2831","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_283","False"
+"account_assoc_2907","Deterioro del valor sobre activos cedidos en uso","2907","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_290","False"
+"account_assoc_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_assoc","l10n_es.account_group_293","False"
+"account_assoc_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_assoc","l10n_es.account_group_296","False"
+"account_assoc_2990","Deterioro de valor de bienes del Patrimonio Histórico","2990","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_299","False"
+"account_assoc_2991","Deterioro de valor de archivos","2991","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_299","False"
+"account_assoc_2992","Deterioro de valor de bibliotecas","2992","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_299","False"
+"account_assoc_2993","Deterioro de valor de Museos","2993","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_299","False"
+"account_assoc_2994","Deterioro de valor de bienes muebles","2994","account.data_account_type_fixed_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_299","False"
+"account_assoc_412","Beneficiarios, acreedores","412","account.data_account_type_payable","l10n_es.account_chart_template_assoc","l10n_es.account_group_412","True"
+"account_assoc_447","Usuarios, deudores","447","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_447","True"
+"account_assoc_4480","Patrocinadores","4480","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_448","True"
+"account_assoc_4482","Afiliados","4482","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_448","True"
+"account_assoc_4489","Otros deudores","4489","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_448","True"
+"account_assoc_464","Entregas para gastos a justificar","464","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_464","True"
+"account_assoc_4707","Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)","4707","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_470","True"
+"account_assoc_4757","Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)","4757","account.data_account_type_receivable","l10n_es.account_chart_template_assoc","l10n_es.account_group_475","True"
+"account_assoc_490","Deterioro de valor de créditos por operaciones de la actividad","490","account.data_account_type_current_liabilities","l10n_es.account_chart_template_assoc","l10n_es.account_group_490","False"
+"account_assoc_551","Cuenta corriente con patronos y otros","551","account.data_account_type_current_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_551","False"
+"account_assoc_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_assoc","l10n_es.account_group_593","False"
+"account_assoc_596","Deterioro de valor de participaciones a corto plazo","596","account.data_account_type_current_assets","l10n_es.account_chart_template_assoc","l10n_es.account_group_596","False"
+"account_assoc_6501","Ayudas monetarias individuales","6501","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_650","False"
+"account_assoc_6502","Ayudas monetarias a entidades","6502","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_650","False"
+"account_assoc_6503","Ayudas monetarias realizadas a través de otras entidades o centros","6503","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_650","False"
+"account_assoc_6504","Ayudas monetarias de cooperación internacional","6504","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_650","False"
+"account_assoc_6510","Beneficio transferido (gestor)","6510","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_651","False"
+"account_assoc_6511","Ayudas no monetarias individuales","6511","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_651","False"
+"account_assoc_6512","Ayudas no monetarias a entidades","6512","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_651","False"
+"account_assoc_6513","Ayudas no monetarias realizadas a través de otras entidades o centros","6513","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_651","False"
+"account_assoc_6514","Ayudas no monetarias de cooperación internacional","6514","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_651","False"
+"account_assoc_653","Compensación de gastos por prestaciones de colaboración","653","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_653","False"
+"account_assoc_654","Reembolsos de gastos al órgano de gobierno","654","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_654","False"
+"account_assoc_655","Pérdidas de créditos derivados de la actividad incobrables","655","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_655","False"
+"account_assoc_6560","Beneficio transferido (gestor)","6560","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_656","False"
+"account_assoc_6561","Pérdida soportada(partícipe o asociado no gestor)","6561","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_656","False"
+"account_assoc_658","Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad ","658","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_658","False"
+"account_assoc_663","Pérdidas por valoración de instrumentos financieros por su valor razonable","663","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_663","False"
+"account_assoc_6710","Pérdidas procedentes del inmovilizado material","6710","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_671","False"
+"account_assoc_6711","Pérdidas procedentes de bienes del Patrimonio Histórico","6711","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_671","False"
+"account_assoc_6910","Pérdidas por deterioro del inmovilizado material","6910","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_691","False"
+"account_assoc_6911","Pérdidas por deterioro de bienes del Patrimonio Histórico","6911","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_691","False"
+"account_assoc_694","Pérdidas por deterioro de créditos por operaciones de la actividad","694","account.data_account_type_expenses","l10n_es.account_chart_template_assoc","l10n_es.account_group_694","False"
+"account_assoc_720","Cuotas de asociados y afiliados","720","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_720","False"
+"account_assoc_721","Cuotas de usuarios","721","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_721","False"
+"account_assoc_722","Promociones de captación de recursos","722","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_722","False"
+"account_assoc_7230","Patrocinio","7230","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_723","False"
+"account_assoc_7231","Patrocinio publicitario","7231","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_723","False"
+"account_assoc_7233","Colaboraciones empresariales","7233","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_723","False"
+"account_assoc_728","Ingresos por reintegro de ayudas y asignaciones","728","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_728","False"
+"account_assoc_763","Beneficios por valoración de instrumentos financieros por su valor razonable","763","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_763","False"
+"account_assoc_791","Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico","791","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_791","False"
+"account_assoc_794","Reversión del deterioro de créditos por operaciones de la actividad","794","account.data_account_type_revenue","l10n_es.account_chart_template_assoc","l10n_es.account_group_794","False"
+"account_assoc_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_assoc","l10n_es.account_group_796","False"
+"account_assoc_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_assoc","l10n_es.account_group_796","False"
diff --git a/addons/l10n_es/data/account.account.template-common.csv b/addons/l10n_es/data/account.account.template-common.csv
new file mode 100644
index 00000000000..8537a3f264e
--- /dev/null
+++ b/addons/l10n_es/data/account.account.template-common.csv
@@ -0,0 +1,594 @@
+"id","name","code","user_type_id/id","chart_template_id/id","group_id/id","reconcile"
+"account_common_101","Fondo social","101","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_101","False"
+"account_common_102","Capital","102","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_102","False"
+"account_common_108","Acciones o participaciones propias en situaciones especiales","108","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_108","False"
+"account_common_109","Acciones o participaciones propias para reducción de capital","109","account.data_account_type_equity","l10n_es.account_chart_template_common","l10n_es.account_group_109","False"
+"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_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_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_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_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"
+"account_common_181","Anticipos recibidos por ventas o prestaciones de servicios","181","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_181","False"
+"account_common_185","Depósitos recibidos","185","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_185","False"
+"account_common_190","Acciones o participaciones emitidas","190","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_190","False"
+"account_common_192","Suscriptores de acciones","192","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_192","False"
+"account_common_194","Capital emitido pendiente de inscripción","194","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_194","False"
+"account_common_195","Acciones o participaciones emitidas consideradas como pasivos financieros","195","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_195","False"
+"account_common_197","Suscriptores de acciones consideradas como pasivos financieros","197","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_197","False"
+"account_common_199","Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción","199","account.data_account_type_non_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_199","False"
+"account_common_200","Investigación","200","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_200","False"
+"account_common_201","Desarrollo","201","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_201","False"
+"account_common_202","Concesiones administrativas","202","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_202","False"
+"account_common_203","Propiedad industrial","203","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_203","False"
+"account_common_205","Derechos de traspaso","205","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_205","False"
+"account_common_206","Aplicaciones informáticas","206","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_206","False"
+"account_common_209","Anticipos para inmovilizaciones intangibles","209","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_209","False"
+"account_common_210","Terrenos y bienes naturales","210","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_210","False"
+"account_common_211","Construcciones","211","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_211","False"
+"account_common_212","Instalaciones técnicas","212","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_212","False"
+"account_common_213","Maquinaria","213","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_213","False"
+"account_common_214","Utillaje","214","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_214","False"
+"account_common_215","Otras instalaciones","215","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_215","False"
+"account_common_216","Mobiliario","216","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_216","False"
+"account_common_217","Equipos para proceso de información","217","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_217","False"
+"account_common_218","Elementos de transporte","218","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_218","False"
+"account_common_219","Otro inmovilizado material","219","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_219","False"
+"account_common_220","Inversiones en terrenos y bienes naturales","220","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_220","False"
+"account_common_221","Inversiones en construcciones","221","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_221","False"
+"account_common_230","Adaptación de terrenos y bienes naturales","230","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_230","False"
+"account_common_231","Construcciones en curso","231","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_231","False"
+"account_common_232","Instalaciones técnicas en montaje","232","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_232","False"
+"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_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"
+"account_common_253","Créditos por enajenación de inmovilizado","253","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_253","False"
+"account_common_254","Créditos al personal","254","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_254","False"
+"account_common_258","Imposiciones","258","account.data_account_type_fixed_assets","l10n_es.account_chart_template_common","l10n_es.account_group_258","False"
+"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_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_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"
+"account_common_301","Mercaderías B","301","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_301","False"
+"account_common_310","Materias primas A","310","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_310","False"
+"account_common_311","Materias primas B","311","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_311","False"
+"account_common_320","Elementos y conjuntos incorporables","320","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_320","False"
+"account_common_321","Combustibles","321","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_321","False"
+"account_common_322","Repuestos","322","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_322","False"
+"account_common_325","Materiales diversos","325","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_325","False"
+"account_common_326","Embalajes","326","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_326","False"
+"account_common_327","Envases","327","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_327","False"
+"account_common_328","Material de oficina","328","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_328","False"
+"account_common_330","Productos en curso A","330","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_330","False"
+"account_common_331","Productos en curso B","331","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_331","False"
+"account_common_340","Productos semiterminados A","340","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_340","False"
+"account_common_341","Productos semiterminados B","341","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_341","False"
+"account_common_350","Productos terminados A","350","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_350","False"
+"account_common_351","Productos terminados B","351","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_351","False"
+"account_common_360","Subproductos A","360","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_360","False"
+"account_common_361","Subproductos B","361","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_361","False"
+"account_common_365","Residuos A","365","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_365","False"
+"account_common_366","Residuos B","366","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_366","False"
+"account_common_368","Materiales recuperados A","368","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_368","False"
+"account_common_369","Materiales recuperados B","369","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_369","False"
+"account_common_390","Deterioro de valor de las mercaderías","390","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_390","False"
+"account_common_391","Deterioro de valor de las materias primas","391","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_391","False"
+"account_common_392","Deterioro de valor de otros aprovisionamientos","392","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_392","False"
+"account_common_393","Deterioro de valor de los productos en curso","393","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_393","False"
+"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_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_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_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_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_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_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_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_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_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_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"
+"account_common_524","Acreedores por arrendamiento financiero a corto plazo","524","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_524","False"
+"account_common_525","Efectos a pagar a corto plazo","525","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_525","False"
+"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_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"
+"account_common_543","Créditos a corto plazo por enajenación de inmovilizado","543","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_543","False"
+"account_common_544","Créditos a corto plazo al personal","544","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_544","False"
+"account_common_545","Dividendo a cobrar","545","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_545","False"
+"account_common_546","Intereses a corto plazo de valores representativos de deudas","546","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_546","False"
+"account_common_547","Intereses a corto plazo de créditos","547","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_547","False"
+"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_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_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_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"
+"account_common_566","Depósitos constituidos a corto plazo","566","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_566","False"
+"account_common_567","Intereses pagados por anticipado","567","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_567","False"
+"account_common_568","Intereses cobrados por anticipado","568","account.data_account_type_current_liabilities","l10n_es.account_chart_template_common","l10n_es.account_group_568","False"
+"account_common_570","Caja, euros","570","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_570","False"
+"account_common_571","Caja, moneda extranjera","571","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_571","False"
+"pgc_572_child","Bancos e instituciones de crédito c/c vista, euros","572","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_572","False"
+"account_common_573","Bancos e instituciones de crédito c/c vista, moneda extranjera","573","account.data_account_type_current_assets","l10n_es.account_chart_template_common","l10n_es.account_group_573","False"
+"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_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_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_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"
+"account_common_620","Gastos en investigación y desarrollo del ejercicio","620","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_620","False"
+"account_common_621","Arrendamientos y cánones","621","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_621","False"
+"account_common_622","Reparaciones y conservación","622","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_622","False"
+"account_common_623","Servicios de profesionales independientes","623","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_623","False"
+"account_common_624","Transportes","624","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_624","False"
+"account_common_625","Primas de seguros","625","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_625","False"
+"account_common_626","Servicios bancarios y similares","626","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_626","False"
+"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_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_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_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_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_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"
+"account_common_681","Amortización del inmovilizado material","681","account.data_account_type_expenses","l10n_es.account_chart_template_common","l10n_es.account_group_681","False"
+"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_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"
+"account_common_7010","Ventas de productos terminados en España","7010","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_701","False"
+"account_common_7011","Ventas de productos terminados Intracomunitarias","7011","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_701","False"
+"account_common_7012","Ventas de productos terminados Exportación","7012","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_701","False"
+"account_common_7020","Ventas de productos semiterminados en España","7020","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_702","False"
+"account_common_7021","Ventas de productos semiterminados Intracomunitarias","7021","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_702","False"
+"account_common_7022","Ventas de productos semiterminados Exportación","7022","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_702","False"
+"account_common_7030","Ventas de subproductos y residuos en España","7030","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_703","False"
+"account_common_7031","Ventas de subproductos y residuos Intracomunitarias","7031","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_703","False"
+"account_common_7032","Ventas de subproductos y residuos Exportación","7032","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_703","False"
+"account_common_7040","Ventas de envases y embalajes en España","7040","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_704","False"
+"account_common_7041","Ventas de envases y embalajes Intracomunitarias","7041","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_704","False"
+"account_common_7042","Ventas de envases y embalajes Exportación","7042","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_704","False"
+"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_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"
+"account_common_713","Variación de existencias de subproductos, residuos y materiales recuperados","713","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_713","False"
+"account_common_730","Trabajos realizados para el inmovilizado intangible","730","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_730","False"
+"account_common_731","Trabajos realizados para el inmovilizado material","731","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_731","False"
+"account_common_732","Trabajos realizados en inversiones inmobiliarias","732","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_732","False"
+"account_common_733","Trabajos realizados para el inmovilizado material en curso","733","account.data_account_type_revenue","l10n_es.account_chart_template_common","l10n_es.account_group_733","False"
+"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_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_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_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"
diff --git a/addons/l10n_es/data/account.account.template-full.csv b/addons/l10n_es/data/account.account.template-full.csv
new file mode 100644
index 00000000000..0bca4ddc6ab
--- /dev/null
+++ b/addons/l10n_es/data/account.account.template-full.csv
@@ -0,0 +1,137 @@
+"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_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"
+"account_full_129","Resultado del ejercicio","129","account.data_unaffected_earnings","l10n_es.account_chart_template_full","l10n_es.account_group_129","False"
+"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_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_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_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_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_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"
+"account_full_582","Inversiones financieras","582","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_582","False"
+"account_full_583","Existencias, deudores comerciales y otras cuentas a cobrar","583","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_583","False"
+"account_full_584","Otros activos","584","account.data_account_type_current_assets","l10n_es.account_chart_template_full","l10n_es.account_group_584","False"
+"account_full_585","Provisiones","585","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_585","False"
+"account_full_586","Deudas con características especiales","586","account.data_account_type_current_liabilities","l10n_es.account_chart_template_full","l10n_es.account_group_586","False"
+"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_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_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_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_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_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_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"
+"account_full_811","Pérdidas por coberturas de inversiones netas en un negocio en el extranjero","811","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_811","False"
+"account_full_812","Transferencia de beneficios por coberturas de flujos de efectivo","812","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_812","False"
+"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_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"
+"account_full_836","Transferencia de diferencias permanentes","836","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_836","False"
+"account_full_837","Transferencia de deducciones y bonificaciones","837","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_837","False"
+"account_full_838","Ajustes positivos en la imposición sobre beneficios","838","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_838","False"
+"account_full_840","Transferencia de subvenciones oficiales de capital","840","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_840","False"
+"account_full_841","Transferencia de donaciones y legados de capital","841","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_841","False"
+"account_full_842","Transferencia de otras subvenciones, donaciones y legados","842","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_842","False"
+"account_full_850","Pérdidas actuariales","850","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_850","False"
+"account_full_851","Ajustes negativos en activos por retribuciones a largo plazo de prestación definida","851","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_851","False"
+"account_full_860","Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","860","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_860","False"
+"account_full_862","Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","862","account.data_account_type_expenses","l10n_es.account_chart_template_full","l10n_es.account_group_862","False"
+"account_full_891","Deterioro de participaciones en el patrimonio, empresas del grupo","891","account.data_account_type_depreciation","l10n_es.account_chart_template_full","l10n_es.account_group_891","False"
+"account_full_892","Deterioro de participaciones en el patrimonio, empresas asociadas","892","account.data_account_type_depreciation","l10n_es.account_chart_template_full","l10n_es.account_group_892","False"
+"account_full_900","Beneficios en activos financieros disponibles para la venta","900","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_900","False"
+"account_full_902","Transferencia de pérdidas en activos financieros disponibles para la venta","902","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_902","False"
+"account_full_910","Beneficios por coberturas de flujos de efectivo","910","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_910","False"
+"account_full_911","Beneficios por coberturas de inversiones netas en un negocio en el extranjero","911","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_911","False"
+"account_full_912","Transferencia de pérdidas por coberturas de flujos de efectivo","912","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_912","False"
+"account_full_913","Transferencia de pérdidas por coberturas de inversiones netas en un negocio en el extranjero","913","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_913","False"
+"account_full_920","Diferencias de conversión positivas","920","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_920","False"
+"account_full_921","Transferencia de diferencias de conversión negativas","921","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_921","False"
+"account_full_940","Ingresos de subvenciones oficiales de capital","940","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_940","False"
+"account_full_941","Ingresos de donaciones y legados de capital","941","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_941","False"
+"account_full_942","Ingresos de otras subvenciones, donaciones y legados","942","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_942","False"
+"account_full_950","Ganancias actuariales","950","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_950","False"
+"account_full_951","Ajustes positivos en activos por retribuciones a largo plazo de prestación definida","951","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_951","False"
+"account_full_960","Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","960","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_960","False"
+"account_full_962","Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta","962","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_962","False"
+"account_full_991","Recuperación de ajustes valorativos negativos previos, empresas del grupo","991","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_991","False"
+"account_full_992","Recuperación de ajustes valorativos negativos previos, empresas asociadas","992","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_992","False"
+"account_full_993","Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo","993","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_993","False"
+"account_full_994","Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas","994","account.data_account_type_revenue","l10n_es.account_chart_template_full","l10n_es.account_group_994","False"
diff --git a/addons/l10n_es/data/account.account.template-pymes.csv b/addons/l10n_es/data/account.account.template-pymes.csv
new file mode 100644
index 00000000000..e39307331f2
--- /dev/null
+++ b/addons/l10n_es/data/account.account.template-pymes.csv
@@ -0,0 +1,37 @@
+"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_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_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"
+"pgc_pyme_490","Deterioro de valor de créditos por operaciones comerciales","490","account.data_account_type_current_liabilities","l10n_es.account_chart_template_pymes","l10n_es.account_group_490"
+"pgc_pyme_551","Cuenta corriente con socios y administradores","551","account.data_account_type_current_assets","l10n_es.account_chart_template_pymes","l10n_es.account_group_551"
+"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_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"
+"account_pymes_691","Pérdidas por deterioro del inmovilizado material","691","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_691"
+"account_pymes_694","Pérdidas por deterioro de créditos por operaciones comerciales","694","account.data_account_type_expenses","l10n_es.account_chart_template_pymes","l10n_es.account_group_694"
+"account_pymes_763","Beneficios por valoración de instrumentos financieros por su valor razonable","763","account.data_account_type_revenue","l10n_es.account_chart_template_pymes","l10n_es.account_group_763"
+"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
diff --git a/addons/l10n_es/data/account_account_template_assoc_data.xml b/addons/l10n_es/data/account_account_template_assoc_data.xml
deleted file mode 100644
index 6efb136cf5d..00000000000
--- a/addons/l10n_es/data/account_account_template_assoc_data.xml
+++ /dev/null
@@ -1,639 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<odoo>
-    <data>
-
-    <record id="account_assoc_100" model="account.account.template">
-        <field name="code">100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Dotación fundacional</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_100" />
-    </record>
-    <record id="account_assoc_1030" model="account.account.template">
-        <field name="code">1030</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Fundadores, parte no desembolsada en fundaciones</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_103" />
-    </record>
-    <record id="account_assoc_1034" model="account.account.template">
-        <field name="code">1034</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Asociados, parte no desembolsada en asociaciones</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_103" />
-    </record>
-    <record id="account_assoc_1040" model="account.account.template">
-        <field name="code">1040</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Fundadores, por aportaciones no dinerarias pendientes, en fundaciones</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_104" />
-    </record>
-    <record id="account_assoc_1044" model="account.account.template">
-        <field name="code">1044</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Asociados, por aportaciones no dinerarias pendientes, en asociaciones</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_104" />
-    </record>
-    <record id="account_assoc_120" model="account.account.template">
-        <field name="code">120</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Remanente</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_120" />
-    </record>
-    <record id="account_assoc_121" model="account.account.template">
-        <field name="code">121</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Resultados negativos de ejercicios anteriores</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_121" />
-    </record>
-    <record id="account_assoc_129" model="account.account.template">
-        <field name="code">129</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Resultado del ejercicio</field>
-        <field name="user_type_id" ref="account.data_unaffected_earnings"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_129" />
-    </record>
-    <record id="account_assoc_1300" model="account.account.template">
-        <field name="code">1300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Subvenciones del Estado</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_130" />
-    </record>
-    <record id="account_assoc_1301" model="account.account.template">
-        <field name="code">1301</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Subvenciones de otras Administraciones Públicas</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_130" />
-    </record>
-    <record id="account_assoc_1320" model="account.account.template">
-        <field name="code">1320</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Otras subvenciones</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_132" />
-    </record>
-    <record id="account_assoc_1321" model="account.account.template">
-        <field name="code">1321</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Otras donaciones y legados</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_132" />
-    </record>
-    <record id="account_assoc_207" model="account.account.template">
-        <field name="code">207</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Derechos sobre activos cedidos en uso</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_207" />
-    </record>
-    <record id="account_assoc_2400" model="account.account.template">
-        <field name="code">2400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Monumentos</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
-    </record>
-    <record id="account_assoc_2401" model="account.account.template">
-        <field name="code">2401</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Jardines históricos</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
-    </record>
-    <record id="account_assoc_2402" model="account.account.template">
-        <field name="code">2402</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Conjuntos históricos</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
-    </record>
-    <record id="account_assoc_2403" model="account.account.template">
-        <field name="code">2403</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Sitios históricos</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
-    </record>
-    <record id="account_assoc_2404" model="account.account.template">
-        <field name="code">2404</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Zonas arqueológicas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
-    </record>
-    <record id="account_assoc_2490" model="account.account.template">
-        <field name="code">2490</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Anticipos sobre bienes inmuebles del Patrimonio Histórico</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
-    </record>
-    <record id="account_assoc_2491" model="account.account.template">
-        <field name="code">2491</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Anticipos sobre archivos del Patrimonio Histórico</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
-    </record>
-    <record id="account_assoc_2492" model="account.account.template">
-        <field name="code">2492</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Anticipos sobre bibliotecas del Patrimonio Histórico</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
-    </record>
-    <record id="account_assoc_2493" model="account.account.template">
-        <field name="code">2493</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Anticipos sobre museos del Patrimonio Histórico</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
-    </record>
-    <record id="account_assoc_2494" model="account.account.template">
-        <field name="code">2494</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Anticipos sobre bienes muebles del Patrimonio Histórico</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
-    </record>
-    <record id="account_assoc_2807" model="account.account.template">
-        <field name="code">2807</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Amortización acumulada de derechos sobre activos cedidos en uso</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_280" />
-    </record>
-    <record id="account_assoc_2830" model="account.account.template">
-        <field name="code">2830</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Cesiones de uso del inmovilizado intangible</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_283" />
-    </record>
-    <record id="account_assoc_2831" model="account.account.template">
-        <field name="code">2831</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Cesiones de uso del inmovilizado material</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_283" />
-    </record>
-    <record id="account_assoc_2907" model="account.account.template">
-        <field name="code">2907</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro del valor sobre activos cedidos en uso</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_290" />
-    </record>
-    <record id="account_assoc_2935" model="account.account.template">
-        <field name="code">2935</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_293" />
-    </record>
-    <record id="account_assoc_296" model="account.account.template">
-        <field name="code">296</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_296" />
-    </record>
-    <record id="account_assoc_2990" model="account.account.template">
-        <field name="code">2990</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de bienes del Patrimonio Histórico</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_299" />
-    </record>
-    <record id="account_assoc_2991" model="account.account.template">
-        <field name="code">2991</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de archivos</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_299" />
-    </record>
-    <record id="account_assoc_2992" model="account.account.template">
-        <field name="code">2992</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de bibliotecas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_299" />
-    </record>
-    <record id="account_assoc_2993" model="account.account.template">
-        <field name="code">2993</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de Museos</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_299" />
-    </record>
-    <record id="account_assoc_2994" model="account.account.template">
-        <field name="code">2994</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de bienes muebles</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_299" />
-    </record>
-    <record id="account_assoc_412" model="account.account.template">
-        <field name="code">412</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Beneficiarios, acreedores</field>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_412" />
-    </record>
-    <record id="account_assoc_447" model="account.account.template">
-        <field name="code">447</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Usuarios, deudores</field>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_447" />
-    </record>
-    <record id="account_assoc_4480" model="account.account.template">
-        <field name="code">4480</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Patrocinadores</field>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_448" />
-    </record>
-    <record id="account_assoc_4482" model="account.account.template">
-        <field name="code">4482</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Afiliados</field>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_448" />
-    </record>
-    <record id="account_assoc_4489" model="account.account.template">
-        <field name="code">4489</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Otros deudores</field>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_448" />
-    </record>
-    <record id="account_assoc_464" model="account.account.template">
-        <field name="code">464</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Entregas para gastos a justificar</field>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_464" />
-    </record>
-    <record id="account_assoc_4707" model="account.account.template">
-        <field name="code">4707</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)</field>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_470" />
-    </record>
-    <record id="account_assoc_4757" model="account.account.template">
-        <field name="code">4757</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)</field>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_475" />
-    </record>
-    <record id="account_assoc_490" model="account.account.template">
-        <field name="code">490</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de créditos por operaciones de la actividad</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_490" />
-    </record>
-    <record id="account_assoc_551" model="account.account.template">
-        <field name="code">551</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Cuenta corriente con patronos y otros</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_551" />
-    </record>
-    <record id="account_assoc_5935" model="account.account.template">
-        <field name="code">5935</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_593" />
-    </record>
-    <record id="account_assoc_596" model="account.account.template">
-        <field name="code">596</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de participaciones a corto plazo</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_596" />
-    </record>
-    <record id="account_assoc_6501" model="account.account.template">
-        <field name="code">6501</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ayudas monetarias individuales</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_650" />
-    </record>
-    <record id="account_assoc_6502" model="account.account.template">
-        <field name="code">6502</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ayudas monetarias a entidades</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_650" />
-    </record>
-    <record id="account_assoc_6503" model="account.account.template">
-        <field name="code">6503</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ayudas monetarias realizadas a través de otras entidades o centros</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_650" />
-    </record>
-    <record id="account_assoc_6504" model="account.account.template">
-        <field name="code">6504</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ayudas monetarias de cooperación internacional</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_650" />
-    </record>
-    <record id="account_assoc_6510" model="account.account.template">
-        <field name="code">6510</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficio transferido (gestor)</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
-    </record>
-    <record id="account_assoc_6511" model="account.account.template">
-        <field name="code">6511</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ayudas no monetarias individuales</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
-    </record>
-    <record id="account_assoc_6512" model="account.account.template">
-        <field name="code">6512</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ayudas no monetarias a entidades</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
-    </record>
-    <record id="account_assoc_6513" model="account.account.template">
-        <field name="code">6513</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ayudas no monetarias realizadas a través de otras entidades o centros</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
-    </record>
-    <record id="account_assoc_6514" model="account.account.template">
-        <field name="code">6514</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ayudas no monetarias de cooperación internacional</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
-    </record>
-    <record id="account_assoc_653" model="account.account.template">
-        <field name="code">653</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Compensación de gastos por prestaciones de colaboración</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_653" />
-    </record>
-    <record id="account_assoc_654" model="account.account.template">
-        <field name="code">654</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reembolsos de gastos al órgano de gobierno</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_654" />
-    </record>
-    <record id="account_assoc_655" model="account.account.template">
-        <field name="code">655</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas de créditos derivados de la actividad incobrables</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_655" />
-    </record>
-    <record id="account_assoc_6560" model="account.account.template">
-        <field name="code">6560</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficio transferido (gestor)</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_656" />
-    </record>
-    <record id="account_assoc_6561" model="account.account.template">
-        <field name="code">6561</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdida soportada(partícipe o asociado no gestor)</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_656" />
-    </record>
-    <record id="account_assoc_658" model="account.account.template">
-        <field name="code">658</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad </field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_658" />
-    </record>
-    <record id="account_assoc_663" model="account.account.template">
-        <field name="code">663</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas por valoración de instrumentos financieros por su valor razonable</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_663" />
-    </record>
-    <record id="account_assoc_6710" model="account.account.template">
-        <field name="code">6710</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas procedentes del inmovilizado material</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_671" />
-    </record>
-    <record id="account_assoc_6711" model="account.account.template">
-        <field name="code">6711</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas procedentes de bienes del Patrimonio Histórico</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_671" />
-    </record>
-    <record id="account_assoc_6910" model="account.account.template">
-        <field name="code">6910</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas por deterioro del inmovilizado material</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_691" />
-    </record>
-    <record id="account_assoc_6911" model="account.account.template">
-        <field name="code">6911</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas por deterioro de bienes del Patrimonio Histórico</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_691" />
-    </record>
-    <record id="account_assoc_694" model="account.account.template">
-        <field name="code">694</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas por deterioro de créditos por operaciones de la actividad</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_694" />
-    </record>
-    <record id="account_assoc_720" model="account.account.template">
-        <field name="code">720</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Cuotas de asociados y afiliados</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_720" />
-    </record>
-    <record id="account_assoc_721" model="account.account.template">
-        <field name="code">721</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Cuotas de usuarios</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_721" />
-    </record>
-    <record id="account_assoc_722" model="account.account.template">
-        <field name="code">722</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Promociones de captación de recursos</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_722" />
-    </record>
-    <record id="account_assoc_7230" model="account.account.template">
-        <field name="code">7230</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Patrocinio</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_723" />
-    </record>
-    <record id="account_assoc_7231" model="account.account.template">
-        <field name="code">7231</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Patrocinio publicitario</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_723" />
-    </record>
-    <record id="account_assoc_7233" model="account.account.template">
-        <field name="code">7233</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Colaboraciones empresariales</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_723" />
-    </record>
-    <record id="account_assoc_728" model="account.account.template">
-        <field name="code">728</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ingresos por reintegro de ayudas y asignaciones</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_728" />
-    </record>
-    <record id="account_assoc_763" model="account.account.template">
-        <field name="code">763</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficios por valoración de instrumentos financieros por su valor razonable</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_763" />
-    </record>
-    <record id="account_assoc_791" model="account.account.template">
-        <field name="code">791</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_791" />
-    </record>
-    <record id="account_assoc_794" model="account.account.template">
-        <field name="code">794</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reversión del deterioro de créditos por operaciones de la actividad</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_794" />
-    </record>
-    <record id="account_assoc_7962" model="account.account.template">
-        <field name="code">7962</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_796" />
-    </record>
-    <record id="account_assoc_7963" model="account.account.template">
-        <field name="code">7963</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_assoc"/>
-        <field name="group_id" ref="l10n_es.account_group_796" />
-    </record>
-
-    </data>
-</odoo>
diff --git a/addons/l10n_es/data/account_account_template_common_data.xml b/addons/l10n_es/data/account_account_template_common_data.xml
deleted file mode 100644
index d7e538bc8b6..00000000000
--- a/addons/l10n_es/data/account_account_template_common_data.xml
+++ /dev/null
@@ -1,4749 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<odoo>
-    <data>
-        <record id="account_common_101" model="account.account.template">
-            <field name="code">101</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Fondo social</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_101" />
-        </record>
-        <record id="account_common_102" model="account.account.template">
-            <field name="code">102</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Capital</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_102" />
-        </record>
-        <record id="account_common_108" model="account.account.template">
-            <field name="code">108</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_108" />
-        </record>
-        <record id="account_common_109" model="account.account.template">
-            <field name="code">109</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acciones o participaciones propias para reducción de capital</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_109" />
-        </record>
-        <record id="account_common_110" model="account.account.template">
-            <field name="code">110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Prima de emisión o asunción</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_110" />
-        </record>
-        <record id="account_common_112" model="account.account.template">
-            <field name="code">112</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reserva legal</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_112" />
-        </record>
-        <record id="account_common_113" model="account.account.template">
-            <field name="code">113</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reservas voluntarias</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_113" />
-        </record>
-        <record id="account_common_1140" model="account.account.template">
-            <field name="code">1140</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_114" />
-        </record>
-        <record id="account_common_1141" model="account.account.template">
-            <field name="code">1141</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reservas estatutarias</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_114" />
-        </record>
-        <record id="account_common_1142" model="account.account.template">
-            <field name="code">1142</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reserva por capital amortizado</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_114" />
-        </record>
-        <record id="account_common_1144" model="account.account.template">
-            <field name="code">1144</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_114" />
-        </record>
-        <record id="account_common_118" model="account.account.template">
-            <field name="code">118</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Aportaciones de socios o propietarios</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_118" />
-        </record>
-        <record id="account_common_119" model="account.account.template">
-            <field name="code">119</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Diferencias por ajuste del capital a euros</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_119" />
-        </record>
-        <record id="account_common_131" model="account.account.template">
-            <field name="code">131</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Donaciones y legados de capital</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_131" />
-        </record>
-        <record id="account_common_1370" model="account.account.template">
-            <field name="code">1370</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_137" />
-        </record>
-        <record id="account_common_1371" model="account.account.template">
-            <field name="code">1371</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_137" />
-        </record>
-        <record id="account_common_141" model="account.account.template">
-            <field name="code">141</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Provisión para impuestos</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_141" />
-        </record>
-        <record id="account_common_142" model="account.account.template">
-            <field name="code">142</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Provisión para otras responsabilidades</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_142" />
-        </record>
-        <record id="account_common_143" model="account.account.template">
-            <field name="code">143</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_143" />
-        </record>
-        <record id="account_common_145" model="account.account.template">
-            <field name="code">145</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Provisión para actuaciones medioambientales</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_145" />
-        </record>
-        <record id="account_common_150" model="account.account.template">
-            <field name="code">150</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_150" />
-        </record>
-        <record id="account_common_1533" model="account.account.template">
-            <field name="code">1533</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_153" />
-        </record>
-        <record id="account_common_1534" model="account.account.template">
-            <field name="code">1534</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_153" />
-        </record>
-        <record id="account_common_1535" model="account.account.template">
-            <field name="code">1535</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_153" />
-        </record>
-        <record id="account_common_1536" model="account.account.template">
-            <field name="code">1536</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otros desembolsos no exigidos</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_153" />
-        </record>
-        <record id="account_common_1543" model="account.account.template">
-            <field name="code">1543</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_154" />
-        </record>
-        <record id="account_common_1544" model="account.account.template">
-            <field name="code">1544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_154" />
-        </record>
-        <record id="account_common_1545" model="account.account.template">
-            <field name="code">1545</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_154" />
-        </record>
-        <record id="account_common_1546" model="account.account.template">
-            <field name="code">1546</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otras aportaciones no dinerarias pendientes</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_154" />
-        </record>
-        <record id="account_common_1603" model="account.account.template">
-            <field name="code">1603</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_160" />
-        </record>
-        <record id="account_common_1604" model="account.account.template">
-            <field name="code">1604</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_160" />
-        </record>
-        <record id="account_common_1605" model="account.account.template">
-            <field name="code">1605</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_160" />
-        </record>
-        <record id="account_common_1613" model="account.account.template">
-            <field name="code">1613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_161" />
-        </record>
-        <record id="account_common_1614" model="account.account.template">
-            <field name="code">1614</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_161" />
-        </record>
-        <record id="account_common_1615" model="account.account.template">
-            <field name="code">1615</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_161" />
-        </record>
-        <record id="account_common_1623" model="account.account.template">
-            <field name="code">1623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_162" />
-        </record>
-        <record id="account_common_1624" model="account.account.template">
-            <field name="code">1624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_162" />
-        </record>
-        <record id="account_common_1625" model="account.account.template">
-            <field name="code">1625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_162" />
-        </record>
-        <record id="account_common_1633" model="account.account.template">
-            <field name="code">1633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otras deudas, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_163" />
-        </record>
-        <record id="account_common_1634" model="account.account.template">
-            <field name="code">1634</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otras deudas, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_163" />
-        </record>
-        <record id="account_common_1635" model="account.account.template">
-            <field name="code">1635</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otras deudas, con otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_163" />
-        </record>
-        <record id="account_common_170" model="account.account.template">
-            <field name="code">170</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas con entidades de crédito</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_170" />
-        </record>
-        <record id="account_common_171" model="account.account.template">
-            <field name="code">171</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_171" />
-        </record>
-        <record id="account_common_172" model="account.account.template">
-            <field name="code">172</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_172" />
-        </record>
-        <record id="account_common_173" model="account.account.template">
-            <field name="code">173</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Proveedores de inmovilizado</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_173" />
-        </record>
-        <record id="account_common_174" model="account.account.template">
-            <field name="code">174</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acreedores por arrendamiento financiero</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_174" />
-        </record>
-        <record id="account_common_175" model="account.account.template">
-            <field name="code">175</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Efectos a pagar</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_175" />
-        </record>
-        <record id="account_common_176" model="account.account.template">
-            <field name="code">176</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pasivos por derivados financieros</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_176" />
-        </record>
-        <record id="account_common_177" model="account.account.template">
-            <field name="code">177</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Obligaciones y bonos</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_177" />
-        </record>
-        <record id="account_common_179" model="account.account.template">
-            <field name="code">179</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas representadas en otros valores negociables</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_179" />
-        </record>
-        <record id="account_common_180" model="account.account.template">
-            <field name="code">180</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Fianzas recibidas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_180" />
-        </record>
-        <record id="account_common_181" model="account.account.template">
-            <field name="code">181</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_181" />
-        </record>
-        <record id="account_common_185" model="account.account.template">
-            <field name="code">185</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Depósitos recibidos</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_185" />
-        </record>
-        <record id="account_common_190" model="account.account.template">
-            <field name="code">190</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acciones o participaciones emitidas</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_190" />
-        </record>
-        <record id="account_common_192" model="account.account.template">
-            <field name="code">192</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Suscriptores de acciones</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_192" />
-        </record>
-        <record id="account_common_194" model="account.account.template">
-            <field name="code">194</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Capital emitido pendiente de inscripción</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_194" />
-        </record>
-        <record id="account_common_195" model="account.account.template">
-            <field name="code">195</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_195" />
-        </record>
-        <record id="account_common_197" model="account.account.template">
-            <field name="code">197</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_197" />
-        </record>
-        <record id="account_common_199" model="account.account.template">
-            <field name="code">199</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_199" />
-        </record>
-        <record id="account_common_200" model="account.account.template">
-            <field name="code">200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Investigación</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_200" />
-        </record>
-        <record id="account_common_201" model="account.account.template">
-            <field name="code">201</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desarrollo</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_201" />
-        </record>
-        <record id="account_common_202" model="account.account.template">
-            <field name="code">202</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Concesiones administrativas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_202" />
-        </record>
-        <record id="account_common_203" model="account.account.template">
-            <field name="code">203</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Propiedad industrial</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_203" />
-        </record>
-        <record id="account_common_205" model="account.account.template">
-            <field name="code">205</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Derechos de traspaso</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_205" />
-        </record>
-        <record id="account_common_206" model="account.account.template">
-            <field name="code">206</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Aplicaciones informáticas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_206" />
-        </record>
-        <record id="account_common_209" model="account.account.template">
-            <field name="code">209</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Anticipos para inmovilizaciones intangibles</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_209" />
-        </record>
-        <record id="account_common_210" model="account.account.template">
-            <field name="code">210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Terrenos y bienes naturales</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_210" />
-        </record>
-        <record id="account_common_211" model="account.account.template">
-            <field name="code">211</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Construcciones</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_211" />
-        </record>
-        <record id="account_common_212" model="account.account.template">
-            <field name="code">212</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Instalaciones técnicas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_212" />
-        </record>
-        <record id="account_common_213" model="account.account.template">
-            <field name="code">213</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Maquinaria</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_213" />
-        </record>
-        <record id="account_common_214" model="account.account.template">
-            <field name="code">214</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Utillaje</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_214" />
-        </record>
-        <record id="account_common_215" model="account.account.template">
-            <field name="code">215</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otras instalaciones</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_215" />
-        </record>
-        <record id="account_common_216" model="account.account.template">
-            <field name="code">216</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Mobiliario</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_216" />
-        </record>
-        <record id="account_common_217" model="account.account.template">
-            <field name="code">217</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Equipos para proceso de información</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_217" />
-        </record>
-        <record id="account_common_218" model="account.account.template">
-            <field name="code">218</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Elementos de transporte</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_218" />
-        </record>
-        <record id="account_common_219" model="account.account.template">
-            <field name="code">219</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otro inmovilizado material</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_219" />
-        </record>
-        <record id="account_common_220" model="account.account.template">
-            <field name="code">220</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Inversiones en terrenos y bienes naturales</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_220" />
-        </record>
-        <record id="account_common_221" model="account.account.template">
-            <field name="code">221</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Inversiones en construcciones</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_221" />
-        </record>
-        <record id="account_common_230" model="account.account.template">
-            <field name="code">230</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Adaptación de terrenos y bienes naturales</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_230" />
-        </record>
-        <record id="account_common_231" model="account.account.template">
-            <field name="code">231</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Construcciones en curso</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_231" />
-        </record>
-        <record id="account_common_232" model="account.account.template">
-            <field name="code">232</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Instalaciones técnicas en montaje</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_232" />
-        </record>
-        <record id="account_common_233" model="account.account.template">
-            <field name="code">233</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Maquinaria en montaje</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_233" />
-        </record>
-        <record id="account_common_237" model="account.account.template">
-            <field name="code">237</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Equipos para procesos de información en montaje</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_237" />
-        </record>
-        <record id="account_common_239" model="account.account.template">
-            <field name="code">239</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Anticipos para inmovilizaciones materiales</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_239" />
-        </record>
-        <record id="account_common_2413" model="account.account.template">
-            <field name="code">2413</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_241" />
-        </record>
-        <record id="account_common_2414" model="account.account.template">
-            <field name="code">2414</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_241" />
-        </record>
-        <record id="account_common_2415" model="account.account.template">
-            <field name="code">2415</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_241" />
-        </record>
-        <record id="account_common_2423" model="account.account.template">
-            <field name="code">2423</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos a empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_242" />
-        </record>
-        <record id="account_common_2424" model="account.account.template">
-            <field name="code">2424</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos a empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_242" />
-        </record>
-        <record id="account_common_2425" model="account.account.template">
-            <field name="code">2425</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos a otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_242" />
-        </record>
-        <record id="account_common_250" model="account.account.template">
-            <field name="code">250</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_250" />
-        </record>
-        <record id="account_common_251" model="account.account.template">
-            <field name="code">251</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Valores representativos de deuda</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_251" />
-        </record>
-        <record id="account_common_252" model="account.account.template">
-            <field name="code">252</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_252" />
-        </record>
-        <record id="account_common_253" model="account.account.template">
-            <field name="code">253</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos por enajenación de inmovilizado</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_253" />
-        </record>
-        <record id="account_common_254" model="account.account.template">
-            <field name="code">254</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos al personal</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_254" />
-        </record>
-        <record id="account_common_258" model="account.account.template">
-            <field name="code">258</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Imposiciones</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_258" />
-        </record>
-        <record id="account_common_259" model="account.account.template">
-            <field name="code">259</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_259" />
-        </record>
-        <record id="account_common_260" model="account.account.template">
-            <field name="code">260</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Fianzas constituidas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_260" />
-        </record>
-        <record id="account_common_265" model="account.account.template">
-            <field name="code">265</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Depósitos constituidos</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_265" />
-        </record>
-        <record id="account_common_2800" model="account.account.template">
-            <field name="code">2800</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de investigación</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
-        </record>
-        <record id="account_common_2801" model="account.account.template">
-            <field name="code">2801</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de desarrollo</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
-        </record>
-        <record id="account_common_2802" model="account.account.template">
-            <field name="code">2802</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de concesiones administrativas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
-        </record>
-        <record id="account_common_2803" model="account.account.template">
-            <field name="code">2803</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de propiedad industrial</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
-        </record>
-        <record id="account_common_2805" model="account.account.template">
-            <field name="code">2805</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de derechos de traspaso</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
-        </record>
-        <record id="account_common_2806" model="account.account.template">
-            <field name="code">2806</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_280" />
-        </record>
-        <record id="account_common_2811" model="account.account.template">
-            <field name="code">2811</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de construcciones</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
-        </record>
-        <record id="account_common_2812" model="account.account.template">
-            <field name="code">2812</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de instalaciones técnicas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
-        </record>
-        <record id="account_common_2813" model="account.account.template">
-            <field name="code">2813</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de maquinaria</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
-        </record>
-        <record id="account_common_2814" model="account.account.template">
-            <field name="code">2814</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de utillaje</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
-        </record>
-        <record id="account_common_2815" model="account.account.template">
-            <field name="code">2815</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de otras instalaciones</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
-        </record>
-        <record id="account_common_2816" model="account.account.template">
-            <field name="code">2816</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de mobiliario</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
-        </record>
-        <record id="account_common_2817" model="account.account.template">
-            <field name="code">2817</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de equipos para proceso de información</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
-        </record>
-        <record id="account_common_2818" model="account.account.template">
-            <field name="code">2818</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de elementos de transporte</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
-        </record>
-        <record id="account_common_2819" model="account.account.template">
-            <field name="code">2819</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de otro inmovilizado material</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_281" />
-        </record>
-        <record id="account_common_282" model="account.account.template">
-            <field name="code">282</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_282" />
-        </record>
-        <record id="account_common_2900" model="account.account.template">
-            <field name="code">2900</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro del valor de investigación</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
-        </record>
-        <record id="account_common_2901" model="account.account.template">
-            <field name="code">2901</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro del valor de desarrollo</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
-        </record>
-        <record id="account_common_2902" model="account.account.template">
-            <field name="code">2902</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro del valor de concesiones administrativas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
-        </record>
-        <record id="account_common_2903" model="account.account.template">
-            <field name="code">2903</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro del valor de propiedad industrial</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
-        </record>
-        <record id="account_common_2905" model="account.account.template">
-            <field name="code">2905</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro del valor de derechos de traspaso</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
-        </record>
-        <record id="account_common_2906" model="account.account.template">
-            <field name="code">2906</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_290" />
-        </record>
-        <record id="account_common_2910" model="account.account.template">
-            <field name="code">2910</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
-        </record>
-        <record id="account_common_2911" model="account.account.template">
-            <field name="code">2911</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
-        </record>
-        <record id="account_common_2912" model="account.account.template">
-            <field name="code">2912</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de instalaciones técnicas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
-        </record>
-        <record id="account_common_2913" model="account.account.template">
-            <field name="code">2913</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de maquinaria</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
-        </record>
-        <record id="account_common_2914" model="account.account.template">
-            <field name="code">2914</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de utillaje</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
-        </record>
-        <record id="account_common_2915" model="account.account.template">
-            <field name="code">2915</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de otras instalaciones</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
-        </record>
-        <record id="account_common_2916" model="account.account.template">
-            <field name="code">2916</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de mobiliario</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
-        </record>
-        <record id="account_common_2917" model="account.account.template">
-            <field name="code">2917</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de equipos para proceso de información</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
-        </record>
-        <record id="account_common_2918" model="account.account.template">
-            <field name="code">2918</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de elementos de transporte</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
-        </record>
-        <record id="account_common_2919" model="account.account.template">
-            <field name="code">2919</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de otro inmovilizado material</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_291" />
-        </record>
-        <record id="account_common_2920" model="account.account.template">
-            <field name="code">2920</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_292" />
-        </record>
-        <record id="account_common_2921" model="account.account.template">
-            <field name="code">2921</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de construcciones</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_292" />
-        </record>
-        <record id="account_common_2933" model="account.account.template">
-            <field name="code">2933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_293" />
-        </record>
-        <record id="account_common_2934" model="account.account.template">
-            <field name="code">2934</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_293" />
-        </record>
-        <record id="account_common_2943" model="account.account.template">
-            <field name="code">2943</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_294" />
-        </record>
-        <record id="account_common_2944" model="account.account.template">
-            <field name="code">2944</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_294" />
-        </record>
-        <record id="account_common_2945" model="account.account.template">
-            <field name="code">2945</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_294" />
-        </record>
-        <record id="account_common_2953" model="account.account.template">
-            <field name="code">2953</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_295" />
-        </record>
-        <record id="account_common_2954" model="account.account.template">
-            <field name="code">2954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_295" />
-        </record>
-        <record id="account_common_2955" model="account.account.template">
-            <field name="code">2955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_295" />
-        </record>
-        <record id="account_common_297" model="account.account.template">
-            <field name="code">297</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de valores representativos de deuda</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_297" />
-        </record>
-        <record id="account_common_298" model="account.account.template">
-            <field name="code">298</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de créditos</field>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_298" />
-        </record>
-        <record id="account_common_300" model="account.account.template">
-            <field name="code">300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Mercaderías A</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_300" />
-        </record>
-        <record id="account_common_301" model="account.account.template">
-            <field name="code">301</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Mercaderías B</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_301" />
-        </record>
-        <record id="account_common_310" model="account.account.template">
-            <field name="code">310</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Materias primas A</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_310" />
-        </record>
-        <record id="account_common_311" model="account.account.template">
-            <field name="code">311</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Materias primas B</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_311" />
-        </record>
-        <record id="account_common_320" model="account.account.template">
-            <field name="code">320</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Elementos y conjuntos incorporables</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_320" />
-        </record>
-        <record id="account_common_321" model="account.account.template">
-            <field name="code">321</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Combustibles</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_321" />
-        </record>
-        <record id="account_common_322" model="account.account.template">
-            <field name="code">322</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Repuestos</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_322" />
-        </record>
-        <record id="account_common_325" model="account.account.template">
-            <field name="code">325</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Materiales diversos</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_325" />
-        </record>
-        <record id="account_common_326" model="account.account.template">
-            <field name="code">326</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Embalajes</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_326" />
-        </record>
-        <record id="account_common_327" model="account.account.template">
-            <field name="code">327</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Envases</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_327" />
-        </record>
-        <record id="account_common_328" model="account.account.template">
-            <field name="code">328</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Material de oficina</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_328" />
-        </record>
-        <record id="account_common_330" model="account.account.template">
-            <field name="code">330</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Productos en curso A</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_330" />
-        </record>
-        <record id="account_common_331" model="account.account.template">
-            <field name="code">331</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Productos en curso B</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_331" />
-        </record>
-        <record id="account_common_340" model="account.account.template">
-            <field name="code">340</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Productos semiterminados A</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_340" />
-        </record>
-        <record id="account_common_341" model="account.account.template">
-            <field name="code">341</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Productos semiterminados B</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_341" />
-        </record>
-        <record id="account_common_350" model="account.account.template">
-            <field name="code">350</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Productos terminados A</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_350" />
-        </record>
-        <record id="account_common_351" model="account.account.template">
-            <field name="code">351</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Productos terminados B</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_351" />
-        </record>
-        <record id="account_common_360" model="account.account.template">
-            <field name="code">360</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Subproductos A</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_360" />
-        </record>
-        <record id="account_common_361" model="account.account.template">
-            <field name="code">361</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Subproductos B</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_361" />
-        </record>
-        <record id="account_common_365" model="account.account.template">
-            <field name="code">365</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Residuos A</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_365" />
-        </record>
-        <record id="account_common_366" model="account.account.template">
-            <field name="code">366</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Residuos B</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_366" />
-        </record>
-        <record id="account_common_368" model="account.account.template">
-            <field name="code">368</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Materiales recuperados A</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_368" />
-        </record>
-        <record id="account_common_369" model="account.account.template">
-            <field name="code">369</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Materiales recuperados B</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_369" />
-        </record>
-        <record id="account_common_390" model="account.account.template">
-            <field name="code">390</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de las mercaderías</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_390" />
-        </record>
-        <record id="account_common_391" model="account.account.template">
-            <field name="code">391</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de las materias primas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_391" />
-        </record>
-        <record id="account_common_392" model="account.account.template">
-            <field name="code">392</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_392" />
-        </record>
-        <record id="account_common_393" model="account.account.template">
-            <field name="code">393</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de los productos en curso</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_393" />
-        </record>
-        <record id="account_common_394" model="account.account.template">
-            <field name="code">394</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de los productos semiterminados</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_394" />
-        </record>
-        <record id="account_common_395" model="account.account.template">
-            <field name="code">395</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de los productos terminados</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_395" />
-        </record>
-        <record id="account_common_396" model="account.account.template">
-            <field name="code">396</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_396" />
-        </record>
-        <record id="account_common_4000" model="account.account.template">
-            <field name="code">4000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Proveedores (euros)</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_400" />
-        </record>
-        <record id="account_common_4004" model="account.account.template">
-            <field name="code">4004</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Proveedores (moneda extranjera)</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_400" />
-        </record>
-        <record id="account_common_4009" model="account.account.template">
-            <field name="code">4009</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_400" />
-        </record>
-        <record id="account_common_401" model="account.account.template">
-            <field name="code">401</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Proveedores, efectos comerciales a pagar</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_401" />
-        </record>
-        <record id="account_common_4030" model="account.account.template">
-            <field name="code">4030</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Proveedores, empresas del grupo (euros)</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_403" />
-        </record>
-        <record id="account_common_4031" model="account.account.template">
-            <field name="code">4031</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_403" />
-        </record>
-        <record id="account_common_4034" model="account.account.template">
-            <field name="code">4034</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_403" />
-        </record>
-        <record id="account_common_4036" model="account.account.template">
-            <field name="code">4036</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_403" />
-        </record>
-        <record id="account_common_4039" model="account.account.template">
-            <field name="code">4039</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_403" />
-        </record>
-        <record id="account_common_404" model="account.account.template">
-            <field name="code">404</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Proveedores, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_404" />
-        </record>
-        <record id="account_common_405" model="account.account.template">
-            <field name="code">405</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Proveedores, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_405" />
-        </record>
-        <record id="account_common_406" model="account.account.template">
-            <field name="code">406</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Envases y embalajes a devolver a proveedores</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_406" />
-        </record>
-        <record id="account_common_407" model="account.account.template">
-            <field name="code">407</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Anticipos a proveedores</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_407" />
-        </record>
-        <record id="account_common_4100" model="account.account.template">
-            <field name="code">4100</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Acreedores por prestaciones de servicios (euros)</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_410" />
-        </record>
-        <record id="account_common_4104" model="account.account.template">
-            <field name="code">4104</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_410" />
-        </record>
-        <record id="account_common_4109" model="account.account.template">
-            <field name="code">4109</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_410" />
-        </record>
-        <record id="account_common_411" model="account.account.template">
-            <field name="code">411</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Acreedores, efectos comerciales a pagar</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_411" />
-        </record>
-        <record id="account_common_419" model="account.account.template">
-            <field name="code">419</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Acreedores por operaciones en común</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_419" />
-        </record>
-        <record id="account_common_4300" model="account.account.template">
-            <field name="code">4300</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes (euros)</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_430" />
-        </record>
-        <record id="account_common_4304" model="account.account.template">
-            <field name="code">4304</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes (moneda extranjera)</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_430" />
-        </record>
-        <record id="account_common_4309" model="account.account.template">
-            <field name="code">4309</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_430" />
-        </record>
-        <record id="account_common_4310" model="account.account.template">
-            <field name="code">4310</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Efectos comerciales en cartera</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_431" />
-        </record>
-        <record id="account_common_4311" model="account.account.template">
-            <field name="code">4311</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Efectos comerciales descontados</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_431" />
-        </record>
-        <record id="account_common_4312" model="account.account.template">
-            <field name="code">4312</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Efectos comerciales en gestión de cobro</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_431" />
-        </record>
-        <record id="account_common_4315" model="account.account.template">
-            <field name="code">4315</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Efectos comerciales impagados</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_431" />
-        </record>
-        <record id="account_common_432" model="account.account.template">
-            <field name="code">432</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes, operaciones de factoring</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_432" />
-        </record>
-        <record id="account_common_4330" model="account.account.template">
-            <field name="code">4330</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes empresas del grupo (euros)</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
-        </record>
-        <record id="account_common_4331" model="account.account.template">
-            <field name="code">4331</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
-        </record>
-        <record id="account_common_4332" model="account.account.template">
-            <field name="code">4332</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
-        </record>
-        <record id="account_common_4334" model="account.account.template">
-            <field name="code">4334</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
-        </record>
-        <record id="account_common_4336" model="account.account.template">
-            <field name="code">4336</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes empresas del grupo de dudoso cobro</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
-        </record>
-        <record id="account_common_4337" model="account.account.template">
-            <field name="code">4337</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
-        </record>
-        <record id="account_common_4339" model="account.account.template">
-            <field name="code">4339</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_433" />
-        </record>
-        <record id="account_common_434" model="account.account.template">
-            <field name="code">434</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_434" />
-        </record>
-        <record id="account_common_435" model="account.account.template">
-            <field name="code">435</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_435" />
-        </record>
-        <record id="account_common_436" model="account.account.template">
-            <field name="code">436</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Clientes de dudoso cobro</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_436" />
-        </record>
-        <record id="account_common_437" model="account.account.template">
-            <field name="code">437</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Envases y embalajes a devolver por clientes</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_437" />
-        </record>
-        <record id="account_common_438" model="account.account.template">
-            <field name="code">438</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Anticipos de clientes</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_438" />
-        </record>
-        <record id="account_common_4400" model="account.account.template">
-            <field name="code">4400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudores (euros)</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_440" />
-        </record>
-        <record id="account_common_4404" model="account.account.template">
-            <field name="code">4404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudores (moneda extranjera)</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_440" />
-        </record>
-        <record id="account_common_4409" model="account.account.template">
-            <field name="code">4409</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudores, facturas pendientes de formalizar</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_440" />
-        </record>
-        <record id="account_common_4410" model="account.account.template">
-            <field name="code">4410</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudores, efectos comerciales en cartera</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_441" />
-        </record>
-        <record id="account_common_4411" model="account.account.template">
-            <field name="code">4411</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudores, efectos comerciales descontados</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_441" />
-        </record>
-        <record id="account_common_4412" model="account.account.template">
-            <field name="code">4412</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_441" />
-        </record>
-        <record id="account_common_4415" model="account.account.template">
-            <field name="code">4415</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudores, efectos comerciales impagados</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_441" />
-        </record>
-        <record id="account_common_446" model="account.account.template">
-            <field name="code">446</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Deudores de dudoso cobro</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_446" />
-        </record>
-        <record id="account_common_449" model="account.account.template">
-            <field name="code">449</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Deudores por operaciones en común</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_449" />
-        </record>
-        <record id="account_common_460" model="account.account.template">
-            <field name="code">460</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Anticipos de remuneraciones</field>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_460" />
-        </record>
-        <record id="account_common_465" model="account.account.template">
-            <field name="code">465</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Remuneraciones pendientes de pago</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_465" />
-        </record>
-        <record id="account_common_4700" model="account.account.template">
-            <field name="code">4700</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Hacienda Pública, deudora por IVA</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_470" />
-        </record>
-        <record id="account_common_4708" model="account.account.template">
-            <field name="code">4708</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_470" />
-        </record>
-        <record id="account_common_4709" model="account.account.template">
-            <field name="code">4709</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_470" />
-        </record>
-        <record id="account_common_471" model="account.account.template">
-            <field name="code">471</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Organismos de la Seguridad Social, deudores</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_471" />
-        </record>
-        <record id="account_common_472" model="account.account.template">
-            <field name="code">472</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Hacienda Pública. IVA soportado</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_472" />
-        </record>
-        <record id="account_common_473" model="account.account.template">
-            <field name="code">473</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Hacienda Pública, retenciones y pagos a cuenta</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_473" />
-        </record>
-        <record id="account_common_4740" model="account.account.template">
-            <field name="code">4740</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Activos por diferencias temporarias deducibles</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_474" />
-        </record>
-        <record id="account_common_4742" model="account.account.template">
-            <field name="code">4742</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_474" />
-        </record>
-        <record id="account_common_4745" model="account.account.template">
-            <field name="code">4745</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_474" />
-        </record>
-        <record id="account_common_4750" model="account.account.template">
-            <field name="code">4750</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Hacienda Pública, acreedora por IVA</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_475" />
-        </record>
-        <record id="account_common_4751" model="account.account.template">
-            <field name="code">4751</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_475" />
-        </record>
-        <record id="account_common_4752" model="account.account.template">
-            <field name="code">4752</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_475" />
-        </record>
-        <record id="account_common_4758" model="account.account.template">
-            <field name="code">4758</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_475" />
-        </record>
-        <record id="account_common_4759" model="account.account.template">
-            <field name="code">4759</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Hacienda P&#250;blica, acreedora por otros conceptos</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_475" />
-        </record>
-        <record id="account_common_476" model="account.account.template">
-            <field name="code">476</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Organismos de la Seguridad Social, acreedores</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_476" />
-        </record>
-        <record id="account_common_477" model="account.account.template">
-            <field name="code">477</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Hacienda Pública. IVA repercutido</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_477" />
-        </record>
-        <record id="account_common_479" model="account.account.template">
-            <field name="code">479</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pasivos por diferencias temporarias imponibles</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_479" />
-        </record>
-        <record id="account_common_480" model="account.account.template">
-            <field name="code">480</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Gastos anticipados</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_480" />
-        </record>
-        <record id="account_common_485" model="account.account.template">
-            <field name="code">485</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos anticipados</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_485" />
-        </record>
-        <record id="account_common_4933" model="account.account.template">
-            <field name="code">4933</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_493" />
-        </record>
-        <record id="account_common_4934" model="account.account.template">
-            <field name="code">4934</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_493" />
-        </record>
-        <record id="account_common_4935" model="account.account.template">
-            <field name="code">4935</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_493" />
-        </record>
-        <record id="account_common_4994" model="account.account.template">
-            <field name="code">4994</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Provisión por contratos onerosos</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_499" />
-        </record>
-        <record id="account_common_4999" model="account.account.template">
-            <field name="code">4999</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Provisión para otras operaciones comerciales</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_499" />
-        </record>
-        <record id="account_common_500" model="account.account.template">
-            <field name="code">500</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Obligaciones y bonos a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_500" />
-        </record>
-        <record id="account_common_502" model="account.account.template">
-            <field name="code">502</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_502" />
-        </record>
-        <record id="account_common_505" model="account.account.template">
-            <field name="code">505</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_505" />
-        </record>
-        <record id="account_common_506" model="account.account.template">
-            <field name="code">506</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_506" />
-        </record>
-        <record id="account_common_507" model="account.account.template">
-            <field name="code">507</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_507" />
-        </record>
-        <record id="account_common_5090" model="account.account.template">
-            <field name="code">5090</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Obligaciones y bonos amortizados</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_509" />
-        </record>
-        <record id="account_common_5095" model="account.account.template">
-            <field name="code">5095</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Otros valores negociables amortizados</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_509" />
-        </record>
-        <record id="account_common_5103" model="account.account.template">
-            <field name="code">5103</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_510" />
-        </record>
-        <record id="account_common_5104" model="account.account.template">
-            <field name="code">5104</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_510" />
-        </record>
-        <record id="account_common_5105" model="account.account.template">
-            <field name="code">5105</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_510" />
-        </record>
-        <record id="account_common_5113" model="account.account.template">
-            <field name="code">5113</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_511" />
-        </record>
-        <record id="account_common_5114" model="account.account.template">
-            <field name="code">5114</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_511" />
-        </record>
-        <record id="account_common_5115" model="account.account.template">
-            <field name="code">5115</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_511" />
-        </record>
-        <record id="account_common_5123" model="account.account.template">
-            <field name="code">5123</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_512" />
-        </record>
-        <record id="account_common_5124" model="account.account.template">
-            <field name="code">5124</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_512" />
-        </record>
-        <record id="account_common_5125" model="account.account.template">
-            <field name="code">5125</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_512" />
-        </record>
-        <record id="account_common_5133" model="account.account.template">
-            <field name="code">5133</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_513" />
-        </record>
-        <record id="account_common_5134" model="account.account.template">
-            <field name="code">5134</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_513" />
-        </record>
-        <record id="account_common_5135" model="account.account.template">
-            <field name="code">5135</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_513" />
-        </record>
-        <record id="account_common_5143" model="account.account.template">
-            <field name="code">5143</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_514" />
-        </record>
-        <record id="account_common_5144" model="account.account.template">
-            <field name="code">5144</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_514" />
-        </record>
-        <record id="account_common_5145" model="account.account.template">
-            <field name="code">5145</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_514" />
-        </record>
-        <record id="account_common_5200" model="account.account.template">
-            <field name="code">5200</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Préstamos a corto plazo de entidades de crédito</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_520" />
-        </record>
-        <record id="account_common_5201" model="account.account.template">
-            <field name="code">5201</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Deudas a corto plazo por crédito dispuesto</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_520" />
-        </record>
-        <record id="account_common_5208" model="account.account.template">
-            <field name="code">5208</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Deudas por efectos descontados</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_520" />
-        </record>
-        <record id="account_common_5209" model="account.account.template">
-            <field name="code">5209</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Deudas por operaciones de “factoring”</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_520" />
-        </record>
-        <record id="account_common_521" model="account.account.template">
-            <field name="code">521</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_521" />
-        </record>
-        <record id="account_common_522" model="account.account.template">
-            <field name="code">522</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_522" />
-        </record>
-        <record id="account_common_523" model="account.account.template">
-            <field name="code">523</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Proveedores de inmovilizado a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_523" />
-        </record>
-        <record id="account_common_524" model="account.account.template">
-            <field name="code">524</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_524" />
-        </record>
-        <record id="account_common_525" model="account.account.template">
-            <field name="code">525</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Efectos a pagar a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_525" />
-        </record>
-        <record id="account_common_526" model="account.account.template">
-            <field name="code">526</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dividendo activo a pagar</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_526" />
-        </record>
-        <record id="account_common_527" model="account.account.template">
-            <field name="code">527</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_527" />
-        </record>
-        <record id="account_common_528" model="account.account.template">
-            <field name="code">528</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de deudas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_528" />
-        </record>
-        <record id="account_common_5290" model="account.account.template">
-            <field name="code">5290</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Provisión a corto plazo por retribuciones al personal</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_529" />
-        </record>
-        <record id="account_common_5291" model="account.account.template">
-            <field name="code">5291</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Provisión a corto plazo para impuestos</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_529" />
-        </record>
-        <record id="account_common_5292" model="account.account.template">
-            <field name="code">5292</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Provisión a corto plazo para otras responsabilidades</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_529" />
-        </record>
-        <record id="account_common_5293" model="account.account.template">
-            <field name="code">5293</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_529" />
-        </record>
-        <record id="account_common_5295" model="account.account.template">
-            <field name="code">5295</field>
-            <field name="reconcile" eval="True"/>
-            <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_529" />
-        </record>
-        <record id="account_common_5303" model="account.account.template">
-            <field name="code">5303</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_530" />
-        </record>
-        <record id="account_common_5304" model="account.account.template">
-            <field name="code">5304</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_530" />
-        </record>
-        <record id="account_common_5305" model="account.account.template">
-            <field name="code">5305</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_530" />
-        </record>
-        <record id="account_common_5313" model="account.account.template">
-            <field name="code">5313</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_531" />
-        </record>
-        <record id="account_common_5314" model="account.account.template">
-            <field name="code">5314</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_531" />
-        </record>
-        <record id="account_common_5315" model="account.account.template">
-            <field name="code">5315</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_531" />
-        </record>
-        <record id="account_common_5323" model="account.account.template">
-            <field name="code">5323</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_532" />
-        </record>
-        <record id="account_common_5324" model="account.account.template">
-            <field name="code">5324</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_532" />
-        </record>
-        <record id="account_common_5325" model="account.account.template">
-            <field name="code">5325</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_532" />
-        </record>
-        <record id="account_common_5333" model="account.account.template">
-            <field name="code">5333</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_533" />
-        </record>
-        <record id="account_common_5334" model="account.account.template">
-            <field name="code">5334</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_533" />
-        </record>
-        <record id="account_common_5335" model="account.account.template">
-            <field name="code">5335</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_533" />
-        </record>
-        <record id="account_common_5343" model="account.account.template">
-            <field name="code">5343</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_534" />
-        </record>
-        <record id="account_common_5344" model="account.account.template">
-            <field name="code">5344</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_534" />
-        </record>
-        <record id="account_common_5345" model="account.account.template">
-            <field name="code">5345</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_534" />
-        </record>
-        <record id="account_common_5353" model="account.account.template">
-            <field name="code">5353</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_535" />
-        </record>
-        <record id="account_common_5354" model="account.account.template">
-            <field name="code">5354</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_535" />
-        </record>
-        <record id="account_common_5355" model="account.account.template">
-            <field name="code">5355</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_535" />
-        </record>
-        <record id="account_common_5393" model="account.account.template">
-            <field name="code">5393</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_539" />
-        </record>
-        <record id="account_common_5394" model="account.account.template">
-            <field name="code">5394</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_539" />
-        </record>
-        <record id="account_common_5395" model="account.account.template">
-            <field name="code">5395</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_539" />
-        </record>
-        <record id="account_common_540" model="account.account.template">
-            <field name="code">540</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_540" />
-        </record>
-        <record id="account_common_541" model="account.account.template">
-            <field name="code">541</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Valores representativos de deuda a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_541" />
-        </record>
-        <record id="account_common_542" model="account.account.template">
-            <field name="code">542</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_542" />
-        </record>
-        <record id="account_common_543" model="account.account.template">
-            <field name="code">543</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_543" />
-        </record>
-        <record id="account_common_544" model="account.account.template">
-            <field name="code">544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Créditos a corto plazo al personal</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_544" />
-        </record>
-        <record id="account_common_545" model="account.account.template">
-            <field name="code">545</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dividendo a cobrar</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_545" />
-        </record>
-        <record id="account_common_546" model="account.account.template">
-            <field name="code">546</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_546" />
-        </record>
-        <record id="account_common_547" model="account.account.template">
-            <field name="code">547</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses a corto plazo de créditos</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_547" />
-        </record>
-        <record id="account_common_548" model="account.account.template">
-            <field name="code">548</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Imposiciones a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_548" />
-        </record>
-        <record id="account_common_549" model="account.account.template">
-            <field name="code">549</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_549" />
-        </record>
-        <record id="account_common_550" model="account.account.template">
-            <field name="code">550</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Titular de la explotación</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_550" />
-        </record>
-        <record id="account_common_5523" model="account.account.template">
-            <field name="code">5523</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Cuenta corriente con empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_552" />
-        </record>
-        <record id="account_common_5524" model="account.account.template">
-            <field name="code">5524</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Cuenta corriente con empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_552" />
-        </record>
-        <record id="account_common_5525" model="account.account.template">
-            <field name="code">5525</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Cuenta corriente con otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_552" />
-        </record>
-        <record id="account_common_554" model="account.account.template">
-            <field name="code">554</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_554" />
-        </record>
-        <record id="account_common_555" model="account.account.template">
-            <field name="code">555</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Partidas pendientes de aplicación</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_555" />
-        </record>
-        <record id="account_common_5563" model="account.account.template">
-            <field name="code">5563</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_556" />
-        </record>
-        <record id="account_common_5564" model="account.account.template">
-            <field name="code">5564</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_556" />
-        </record>
-        <record id="account_common_5565" model="account.account.template">
-            <field name="code">5565</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_556" />
-        </record>
-        <record id="account_common_5566" model="account.account.template">
-            <field name="code">5566</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_556" />
-        </record>
-        <record id="account_common_557" model="account.account.template">
-            <field name="code">557</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dividendo activo a cuenta</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_557" />
-        </record>
-        <record id="account_common_5580" model="account.account.template">
-            <field name="code">5580</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_558" />
-        </record>
-        <record id="account_common_5585" model="account.account.template">
-            <field name="code">5585</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_558" />
-        </record>
-        <record id="account_common_5590" model="account.account.template">
-            <field name="code">5590</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Activos por derivados financieros a corto plazo, cartera de negociación</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_559" />
-        </record>
-        <record id="account_common_5595" model="account.account.template">
-            <field name="code">5595</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pasivos por derivados financieros a corto plazo, cartera de negociación</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_559" />
-        </record>
-        <record id="account_common_560" model="account.account.template">
-            <field name="code">560</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Fianzas recibidas a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_560" />
-        </record>
-        <record id="account_common_561" model="account.account.template">
-            <field name="code">561</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Depósitos recibidos a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_561" />
-        </record>
-        <record id="account_common_565" model="account.account.template">
-            <field name="code">565</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Fianzas constituidas a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_565" />
-        </record>
-        <record id="account_common_566" model="account.account.template">
-            <field name="code">566</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Depósitos constituidos a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_566" />
-        </record>
-        <record id="account_common_567" model="account.account.template">
-            <field name="code">567</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses pagados por anticipado</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_567" />
-        </record>
-        <record id="account_common_568" model="account.account.template">
-            <field name="code">568</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses cobrados por anticipado</field>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_568" />
-        </record>
-        <record id="account_common_570" model="account.account.template">
-            <field name="code">570</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Caja, euros</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_570" />
-        </record>
-        <record id="account_common_571" model="account.account.template">
-            <field name="code">571</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Caja, moneda extranjera</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_571" />
-        </record>
-        <record id="pgc_572_child" model="account.account.template">
-            <field name="code">572</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Bancos e instituciones de cr&#233;dito c/c vista, euros</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_572" />
-        </record>
-        <record id="account_common_573" model="account.account.template">
-            <field name="code">573</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_573" />
-        </record>
-        <record id="account_common_574" model="account.account.template">
-            <field name="code">574</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_574" />
-        </record>
-        <record id="account_common_575" model="account.account.template">
-            <field name="code">575</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_575" />
-        </record>
-        <record id="account_common_576" model="account.account.template">
-            <field name="code">576</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Inversiones a corto plazo de gran liquidez</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_576" />
-        </record>
-        <record id="account_common_5933" model="account.account.template">
-            <field name="code">5933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_593" />
-        </record>
-        <record id="account_common_5934" model="account.account.template">
-            <field name="code">5934</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_593" />
-        </record>
-        <record id="account_common_5943" model="account.account.template">
-            <field name="code">5943</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_594" />
-        </record>
-        <record id="account_common_5944" model="account.account.template">
-            <field name="code">5944</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_594" />
-        </record>
-        <record id="account_common_5945" model="account.account.template">
-            <field name="code">5945</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_594" />
-        </record>
-        <record id="account_common_5953" model="account.account.template">
-            <field name="code">5953</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_595" />
-        </record>
-        <record id="account_common_5954" model="account.account.template">
-            <field name="code">5954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_595" />
-        </record>
-        <record id="account_common_5955" model="account.account.template">
-            <field name="code">5955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_595" />
-        </record>
-        <record id="account_common_597" model="account.account.template">
-            <field name="code">597</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_597" />
-        </record>
-        <record id="account_common_598" model="account.account.template">
-            <field name="code">598</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Deterioro de valor de créditos a corto plazo</field>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_598" />
-        </record>
-        <record id="account_common_600" model="account.account.template">
-            <field name="code">600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Compras de mercaderías</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_600" />
-        </record>
-        <record id="account_common_601" model="account.account.template">
-            <field name="code">601</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Compras de materias primas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_601" />
-        </record>
-        <record id="account_common_602" model="account.account.template">
-            <field name="code">602</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Compras de otros aprovisionamientos</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_602" />
-        </record>
-        <record id="account_common_6060" model="account.account.template">
-            <field name="code">6060</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Descuentos sobre compras por pronto pago de mercaderías</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_606" />
-        </record>
-        <record id="account_common_6061" model="account.account.template">
-            <field name="code">6061</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_606" />
-        </record>
-        <record id="account_common_6062" model="account.account.template">
-            <field name="code">6062</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_606" />
-        </record>
-        <record id="account_common_607" model="account.account.template">
-            <field name="code">607</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Trabajos realizados por otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_607" />
-        </record>
-        <record id="account_common_6080" model="account.account.template">
-            <field name="code">6080</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Devoluciones de compras de mercaderías</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_608" />
-        </record>
-        <record id="account_common_6081" model="account.account.template">
-            <field name="code">6081</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Devoluciones de compras de materias primas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_608" />
-        </record>
-        <record id="account_common_6082" model="account.account.template">
-            <field name="code">6082</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_608" />
-        </record>
-        <record id="account_common_6090" model="account.account.template">
-            <field name="code">6090</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">"Rappels" por compras de mercaderías</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_609" />
-        </record>
-        <record id="account_common_6091" model="account.account.template">
-            <field name="code">6091</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">"Rappels" por compras de materias primas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_609" />
-        </record>
-        <record id="account_common_6092" model="account.account.template">
-            <field name="code">6092</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_609" />
-        </record>
-        <record id="account_common_610" model="account.account.template">
-            <field name="code">610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Variación de existencias de mercaderías</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_610" />
-        </record>
-        <record id="account_common_611" model="account.account.template">
-            <field name="code">611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Variación de existencias de materias primas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_611" />
-        </record>
-        <record id="account_common_612" model="account.account.template">
-            <field name="code">612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Variación de existencias de otros aprovisionamientos</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_612" />
-        </record>
-        <record id="account_common_620" model="account.account.template">
-            <field name="code">620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_620" />
-        </record>
-        <record id="account_common_621" model="account.account.template">
-            <field name="code">621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Arrendamientos y cánones</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_621" />
-        </record>
-        <record id="account_common_622" model="account.account.template">
-            <field name="code">622</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reparaciones y conservación</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_622" />
-        </record>
-        <record id="account_common_623" model="account.account.template">
-            <field name="code">623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Servicios de profesionales independientes</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_623" />
-        </record>
-        <record id="account_common_624" model="account.account.template">
-            <field name="code">624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Transportes</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_624" />
-        </record>
-        <record id="account_common_625" model="account.account.template">
-            <field name="code">625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Primas de seguros</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_625" />
-        </record>
-        <record id="account_common_626" model="account.account.template">
-            <field name="code">626</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Servicios bancarios y similares</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_626" />
-        </record>
-        <record id="account_common_627" model="account.account.template">
-            <field name="code">627</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Publicidad, propaganda y relaciones públicas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_627" />
-        </record>
-        <record id="account_common_628" model="account.account.template">
-            <field name="code">628</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Suministros</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_628" />
-        </record>
-        <record id="account_common_629" model="account.account.template">
-            <field name="code">629</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otros servicios</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_629" />
-        </record>
-        <record id="account_common_6300" model="account.account.template">
-            <field name="code">6300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Impuesto corriente</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_630" />
-        </record>
-        <record id="account_common_6301" model="account.account.template">
-            <field name="code">6301</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Impuesto diferido</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_630" />
-        </record>
-        <record id="account_common_631" model="account.account.template">
-            <field name="code">631</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otros tributos</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_631" />
-        </record>
-        <record id="account_common_633" model="account.account.template">
-            <field name="code">633</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_633" />
-        </record>
-        <record id="account_common_6341" model="account.account.template">
-            <field name="code">6341</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ajustes negativos en IVA de activo corriente</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_634" />
-        </record>
-        <record id="account_common_6342" model="account.account.template">
-            <field name="code">6342</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ajustes negativos en IVA de inversiones</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_634" />
-        </record>
-        <record id="account_common_636" model="account.account.template">
-            <field name="code">636</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Devolución de impuestos</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_636" />
-        </record>
-        <record id="account_common_638" model="account.account.template">
-            <field name="code">638</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_638" />
-        </record>
-        <record id="account_common_6391" model="account.account.template">
-            <field name="code">6391</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ajustes positivos en IVA de activo corriente</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_639" />
-        </record>
-        <record id="account_common_6392" model="account.account.template">
-            <field name="code">6392</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ajustes positivos en IVA de inversiones</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_639" />
-        </record>
-        <record id="account_common_640" model="account.account.template">
-            <field name="code">640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Sueldos y salarios</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_640" />
-        </record>
-        <record id="account_common_641" model="account.account.template">
-            <field name="code">641</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Indemnizaciones</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_641" />
-        </record>
-        <record id="account_common_642" model="account.account.template">
-            <field name="code">642</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Seguridad Social a cargo de la empresa</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_642" />
-        </record>
-        <record id="account_common_649" model="account.account.template">
-            <field name="code">649</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otros gastos sociales</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_649" />
-        </record>
-        <record id="account_common_660" model="account.account.template">
-            <field name="code">660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Gastos financieros por actualización de provisiones</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_660" />
-        </record>
-        <record id="account_common_6610" model="account.account.template">
-            <field name="code">6610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
-        </record>
-        <record id="account_common_6611" model="account.account.template">
-            <field name="code">6611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
-        </record>
-        <record id="account_common_6612" model="account.account.template">
-            <field name="code">6612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
-        </record>
-        <record id="account_common_6613" model="account.account.template">
-            <field name="code">6613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
-        </record>
-        <record id="account_common_6615" model="account.account.template">
-            <field name="code">6615</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
-        </record>
-        <record id="account_common_6616" model="account.account.template">
-            <field name="code">6616</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
-        </record>
-        <record id="account_common_6617" model="account.account.template">
-            <field name="code">6617</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
-        </record>
-        <record id="account_common_6618" model="account.account.template">
-            <field name="code">6618</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_661" />
-        </record>
-        <record id="account_common_6620" model="account.account.template">
-            <field name="code">6620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de deudas, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_662" />
-        </record>
-        <record id="account_common_6621" model="account.account.template">
-            <field name="code">6621</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de deudas, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_662" />
-        </record>
-        <record id="account_common_6622" model="account.account.template">
-            <field name="code">6622</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de deudas, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_662" />
-        </record>
-        <record id="account_common_6623" model="account.account.template">
-            <field name="code">6623</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de deudas con entidades de crédito</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_662" />
-        </record>
-        <record id="account_common_6624" model="account.account.template">
-            <field name="code">6624</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses de deudas, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_662" />
-        </record>
-        <record id="account_common_6640" model="account.account.template">
-            <field name="code">6640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dividendos de pasivos, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_664" />
-        </record>
-        <record id="account_common_6641" model="account.account.template">
-            <field name="code">6641</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dividendos de pasivos, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_664" />
-        </record>
-        <record id="account_common_6642" model="account.account.template">
-            <field name="code">6642</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_664" />
-        </record>
-        <record id="account_common_6643" model="account.account.template">
-            <field name="code">6643</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dividendos de pasivos, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_664" />
-        </record>
-        <record id="account_common_6650" model="account.account.template">
-            <field name="code">6650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
-        </record>
-        <record id="account_common_6651" model="account.account.template">
-            <field name="code">6651</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
-        </record>
-        <record id="account_common_6652" model="account.account.template">
-            <field name="code">6652</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
-        </record>
-        <record id="account_common_6653" model="account.account.template">
-            <field name="code">6653</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
-        </record>
-        <record id="account_common_6654" model="account.account.template">
-            <field name="code">6654</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
-        </record>
-        <record id="account_common_6655" model="account.account.template">
-            <field name="code">6655</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
-        </record>
-        <record id="account_common_6656" model="account.account.template">
-            <field name="code">6656</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
-        </record>
-        <record id="account_common_6657" model="account.account.template">
-            <field name="code">6657</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_665" />
-        </record>
-        <record id="account_common_6660" model="account.account.template">
-            <field name="code">6660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
-        </record>
-        <record id="account_common_6661" model="account.account.template">
-            <field name="code">6661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
-        </record>
-        <record id="account_common_6662" model="account.account.template">
-            <field name="code">6662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
-        </record>
-        <record id="account_common_6663" model="account.account.template">
-            <field name="code">6663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
-        </record>
-        <record id="account_common_6665" model="account.account.template">
-            <field name="code">6665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
-        </record>
-        <record id="account_common_6666" model="account.account.template">
-            <field name="code">6666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
-        </record>
-        <record id="account_common_6667" model="account.account.template">
-            <field name="code">6667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
-        </record>
-        <record id="account_common_6668" model="account.account.template">
-            <field name="code">6668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_666" />
-        </record>
-        <record id="account_common_6670" model="account.account.template">
-            <field name="code">6670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas de créditos, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
-        </record>
-        <record id="account_common_6671" model="account.account.template">
-            <field name="code">6671</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas de créditos, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
-        </record>
-        <record id="account_common_6672" model="account.account.template">
-            <field name="code">6672</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
-        </record>
-        <record id="account_common_6673" model="account.account.template">
-            <field name="code">6673</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas de créditos, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
-        </record>
-        <record id="account_common_6675" model="account.account.template">
-            <field name="code">6675</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
-        </record>
-        <record id="account_common_6676" model="account.account.template">
-            <field name="code">6676</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
-        </record>
-        <record id="account_common_6677" model="account.account.template">
-            <field name="code">6677</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
-        </record>
-        <record id="account_common_6678" model="account.account.template">
-            <field name="code">6678</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_667" />
-        </record>
-        <record id="account_common_668" model="account.account.template">
-            <field name="code">668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Diferencias negativas de cambio</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_668" />
-        </record>
-        <record id="account_common_669" model="account.account.template">
-            <field name="code">669</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otros gastos financieros</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_669" />
-        </record>
-        <record id="account_common_670" model="account.account.template">
-            <field name="code">670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_670" />
-        </record>
-        <record id="account_common_672" model="account.account.template">
-            <field name="code">672</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_672" />
-        </record>
-        <record id="account_common_6733" model="account.account.template">
-            <field name="code">6733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_673" />
-        </record>
-        <record id="account_common_6734" model="account.account.template">
-            <field name="code">6734</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_673" />
-        </record>
-        <record id="account_common_6735" model="account.account.template">
-            <field name="code">6735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_673" />
-        </record>
-        <record id="account_common_675" model="account.account.template">
-            <field name="code">675</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por operaciones con obligaciones propias</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_675" />
-        </record>
-        <record id="account_common_678" model="account.account.template">
-            <field name="code">678</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Gastos excepcionales</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_678" />
-        </record>
-        <record id="account_common_680" model="account.account.template">
-            <field name="code">680</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización del inmovilizado intangible</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_680" />
-        </record>
-        <record id="account_common_681" model="account.account.template">
-            <field name="code">681</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización del inmovilizado material</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_681" />
-        </record>
-        <record id="account_common_682" model="account.account.template">
-            <field name="code">682</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Amortización de las inversiones inmobiliarias</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_682" />
-        </record>
-        <record id="account_common_690" model="account.account.template">
-            <field name="code">690</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_690" />
-        </record>
-        <record id="account_common_692" model="account.account.template">
-            <field name="code">692</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_692" />
-        </record>
-        <record id="account_common_6930" model="account.account.template">
-            <field name="code">6930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_693" />
-        </record>
-        <record id="account_common_6931" model="account.account.template">
-            <field name="code">6931</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de mercaderías</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_693" />
-        </record>
-        <record id="account_common_6932" model="account.account.template">
-            <field name="code">6932</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de materias primas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_693" />
-        </record>
-        <record id="account_common_6933" model="account.account.template">
-            <field name="code">6933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_693" />
-        </record>
-        <record id="account_common_6954" model="account.account.template">
-            <field name="code">6954</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dotación a la provisión por contratos onerosos</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_695" />
-        </record>
-        <record id="account_common_6959" model="account.account.template">
-            <field name="code">6959</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_695" />
-        </record>
-        <record id="account_common_6960" model="account.account.template">
-            <field name="code">6960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
-        </record>
-        <record id="account_common_6961" model="account.account.template">
-            <field name="code">6961</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
-        </record>
-        <record id="account_common_6962" model="account.account.template">
-            <field name="code">6962</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
-        </record>
-        <record id="account_common_6963" model="account.account.template">
-            <field name="code">6963</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
-        </record>
-        <record id="account_common_6965" model="account.account.template">
-            <field name="code">6965</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
-        </record>
-        <record id="account_common_6966" model="account.account.template">
-            <field name="code">6966</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
-        </record>
-        <record id="account_common_6967" model="account.account.template">
-            <field name="code">6967</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
-        </record>
-        <record id="account_common_6968" model="account.account.template">
-            <field name="code">6968</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_696" />
-        </record>
-        <record id="account_common_6970" model="account.account.template">
-            <field name="code">6970</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_697" />
-        </record>
-        <record id="account_common_6971" model="account.account.template">
-            <field name="code">6971</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_697" />
-        </record>
-        <record id="account_common_6972" model="account.account.template">
-            <field name="code">6972</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_697" />
-        </record>
-        <record id="account_common_6973" model="account.account.template">
-            <field name="code">6973</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_697" />
-        </record>
-        <record id="account_common_6980" model="account.account.template">
-            <field name="code">6980</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
-        </record>
-        <record id="account_common_6981" model="account.account.template">
-            <field name="code">6981</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
-        </record>
-        <record id="account_common_6985" model="account.account.template">
-            <field name="code">6985</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
-        </record>
-        <record id="account_common_6986" model="account.account.template">
-            <field name="code">6986</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
-        </record>
-        <record id="account_common_6987" model="account.account.template">
-            <field name="code">6987</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
-        </record>
-        <record id="account_common_6988" model="account.account.template">
-            <field name="code">6988</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_698" />
-        </record>
-        <record id="account_common_6990" model="account.account.template">
-            <field name="code">6990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_699" />
-        </record>
-        <record id="account_common_6991" model="account.account.template">
-            <field name="code">6991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_699" />
-        </record>
-        <record id="account_common_6992" model="account.account.template">
-            <field name="code">6992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_699" />
-        </record>
-        <record id="account_common_6993" model="account.account.template">
-            <field name="code">6993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_699" />
-        </record>
-        <record id="account_common_7000" model="account.account.template">
-            <field name="code">7000</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de mercaderías en España</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_700" />
-        </record>
-        <record id="account_common_7001" model="account.account.template">
-            <field name="code">7001</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de mercaderías Intracomunitarias</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_700" />
-        </record>
-        <record id="account_common_7002" model="account.account.template">
-            <field name="code">7002</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de mercaderías Exportación</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_700" />
-        </record>
-        <record id="account_common_7010" model="account.account.template">
-            <field name="code">7010</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de productos terminados en España</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_701" />
-        </record>
-        <record id="account_common_7011" model="account.account.template">
-            <field name="code">7011</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de productos terminados Intracomunitarias</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_701" />
-        </record>
-        <record id="account_common_7012" model="account.account.template">
-            <field name="code">7012</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de productos terminados Exportación</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_701" />
-        </record>
-        <record id="account_common_7020" model="account.account.template">
-            <field name="code">7020</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de productos semiterminados en España</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_702" />
-        </record>
-        <record id="account_common_7021" model="account.account.template">
-            <field name="code">7021</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_702" />
-        </record>
-        <record id="account_common_7022" model="account.account.template">
-            <field name="code">7022</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de productos semiterminados Exportación</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_702" />
-        </record>
-        <record id="account_common_7030" model="account.account.template">
-            <field name="code">7030</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de subproductos y residuos en España</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_703" />
-        </record>
-        <record id="account_common_7031" model="account.account.template">
-            <field name="code">7031</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_703" />
-        </record>
-        <record id="account_common_7032" model="account.account.template">
-            <field name="code">7032</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de subproductos y residuos Exportación</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_703" />
-        </record>
-        <record id="account_common_7040" model="account.account.template">
-            <field name="code">7040</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de envases y embalajes en España</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_704" />
-        </record>
-        <record id="account_common_7041" model="account.account.template">
-            <field name="code">7041</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_704" />
-        </record>
-        <record id="account_common_7042" model="account.account.template">
-            <field name="code">7042</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ventas de envases y embalajes Exportación</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_704" />
-        </record>
-        <record id="account_common_7050" model="account.account.template">
-            <field name="code">7050</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Prestaciones de servicios en España</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_705" />
-        </record>
-        <record id="account_common_7051" model="account.account.template">
-            <field name="code">7051</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Prestaciones de servicios Intracomunitarias</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_705" />
-        </record>
-        <record id="account_common_7052" model="account.account.template">
-            <field name="code">7052</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Prestaciones de servicios fuera de la UE</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_705" />
-        </record>
-        <record id="account_common_7060" model="account.account.template">
-            <field name="code">7060</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_706" />
-        </record>
-        <record id="account_common_7061" model="account.account.template">
-            <field name="code">7061</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_706" />
-        </record>
-        <record id="account_common_7062" model="account.account.template">
-            <field name="code">7062</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_706" />
-        </record>
-        <record id="account_common_7063" model="account.account.template">
-            <field name="code">7063</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_706" />
-        </record>
-        <record id="account_common_7080" model="account.account.template">
-            <field name="code">7080</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Devoluciones de ventas de mercaderías</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_708" />
-        </record>
-        <record id="account_common_7081" model="account.account.template">
-            <field name="code">7081</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Devoluciones de ventas de productos terminados</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_708" />
-        </record>
-        <record id="account_common_7082" model="account.account.template">
-            <field name="code">7082</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Devoluciones de ventas de productos semiterminados</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_708" />
-        </record>
-        <record id="account_common_7083" model="account.account.template">
-            <field name="code">7083</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Devoluciones de ventas de subproductos y residuos</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_708" />
-        </record>
-        <record id="account_common_7084" model="account.account.template">
-            <field name="code">7084</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Devoluciones de ventas de envases y embalajes</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_708" />
-        </record>
-        <record id="account_common_7090" model="account.account.template">
-            <field name="code">7090</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">"Rappels" sobre ventas de mercaderías</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_709" />
-        </record>
-        <record id="account_common_7091" model="account.account.template">
-            <field name="code">7091</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">"Rappels" sobre ventas de productos terminados</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_709" />
-        </record>
-        <record id="account_common_7092" model="account.account.template">
-            <field name="code">7092</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_709" />
-        </record>
-        <record id="account_common_7093" model="account.account.template">
-            <field name="code">7093</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_709" />
-        </record>
-        <record id="account_common_7094" model="account.account.template">
-            <field name="code">7094</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_709" />
-        </record>
-        <record id="account_common_710" model="account.account.template">
-            <field name="code">710</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Variación de existencias de productos en curso</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_710" />
-        </record>
-        <record id="account_common_711" model="account.account.template">
-            <field name="code">711</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Variación de existencias de productos semiterminados</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_711" />
-        </record>
-        <record id="account_common_712" model="account.account.template">
-            <field name="code">712</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Variación de existencias de productos terminados</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_712" />
-        </record>
-        <record id="account_common_713" model="account.account.template">
-            <field name="code">713</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_713" />
-        </record>
-        <record id="account_common_730" model="account.account.template">
-            <field name="code">730</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Trabajos realizados para el inmovilizado intangible</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_730" />
-        </record>
-        <record id="account_common_731" model="account.account.template">
-            <field name="code">731</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Trabajos realizados para el inmovilizado material</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_731" />
-        </record>
-        <record id="account_common_732" model="account.account.template">
-            <field name="code">732</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_732" />
-        </record>
-        <record id="account_common_733" model="account.account.template">
-            <field name="code">733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_733" />
-        </record>
-        <record id="account_common_740" model="account.account.template">
-            <field name="code">740</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Subvenciones, donaciones y legados a la explotación</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_740" />
-        </record>
-        <record id="account_common_746" model="account.account.template">
-            <field name="code">746</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_746" />
-        </record>
-        <record id="account_common_747" model="account.account.template">
-            <field name="code">747</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_747" />
-        </record>
-        <record id="account_common_7510" model="account.account.template">
-            <field name="code">7510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Pérdida transferido (gestor)</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_751" />
-        </record>
-        <record id="account_common_7511" model="account.account.template">
-            <field name="code">7511</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_751" />
-        </record>
-        <record id="account_common_752" model="account.account.template">
-            <field name="code">752</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos por arrendamientos</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_752" />
-        </record>
-        <record id="account_common_753" model="account.account.template">
-            <field name="code">753</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_753" />
-        </record>
-        <record id="account_common_754" model="account.account.template">
-            <field name="code">754</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos por comisiones</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_754" />
-        </record>
-        <record id="account_common_755" model="account.account.template">
-            <field name="code">755</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos por servicios al personal</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_755" />
-        </record>
-        <record id="account_common_759" model="account.account.template">
-            <field name="code">759</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos por servicios diversos</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_759" />
-        </record>
-        <record id="account_common_7600" model="account.account.template">
-            <field name="code">7600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_760" />
-        </record>
-        <record id="account_common_7601" model="account.account.template">
-            <field name="code">7601</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_760" />
-        </record>
-        <record id="account_common_7602" model="account.account.template">
-            <field name="code">7602</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_760" />
-        </record>
-        <record id="account_common_7603" model="account.account.template">
-            <field name="code">7603</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_760" />
-        </record>
-        <record id="account_common_7610" model="account.account.template">
-            <field name="code">7610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_761" />
-        </record>
-        <record id="account_common_7611" model="account.account.template">
-            <field name="code">7611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_761" />
-        </record>
-        <record id="account_common_7612" model="account.account.template">
-            <field name="code">7612</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_761" />
-        </record>
-        <record id="account_common_7613" model="account.account.template">
-            <field name="code">7613</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_761" />
-        </record>
-        <record id="account_common_76200" model="account.account.template">
-            <field name="code">76200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
-        </record>
-        <record id="account_common_76201" model="account.account.template">
-            <field name="code">76201</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
-        </record>
-        <record id="account_common_76202" model="account.account.template">
-            <field name="code">76202</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
-        </record>
-        <record id="account_common_76203" model="account.account.template">
-            <field name="code">76203</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
-        </record>
-        <record id="account_common_76210" model="account.account.template">
-            <field name="code">76210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
-        </record>
-        <record id="account_common_76211" model="account.account.template">
-            <field name="code">76211</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
-        </record>
-        <record id="account_common_76212" model="account.account.template">
-            <field name="code">76212</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
-        </record>
-        <record id="account_common_76213" model="account.account.template">
-            <field name="code">76213</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_762" />
-        </record>
-        <record id="account_common_7660" model="account.account.template">
-            <field name="code">7660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
-        </record>
-        <record id="account_common_7661" model="account.account.template">
-            <field name="code">7661</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
-        </record>
-        <record id="account_common_7662" model="account.account.template">
-            <field name="code">7662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
-        </record>
-        <record id="account_common_7663" model="account.account.template">
-            <field name="code">7663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
-        </record>
-        <record id="account_common_7665" model="account.account.template">
-            <field name="code">7665</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
-        </record>
-        <record id="account_common_7666" model="account.account.template">
-            <field name="code">7666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
-        </record>
-        <record id="account_common_7667" model="account.account.template">
-            <field name="code">7667</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
-        </record>
-        <record id="account_common_7668" model="account.account.template">
-            <field name="code">7668</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_766" />
-        </record>
-        <record id="account_common_768" model="account.account.template">
-            <field name="code">768</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Diferencias positivas de cambio</field>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_768" />
-        </record>
-        <record id="account_common_769" model="account.account.template">
-            <field name="code">769</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Otros ingresos financieros</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_769" />
-        </record>
-        <record id="account_common_770" model="account.account.template">
-            <field name="code">770</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios procedentes del inmovilizado intangible</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_770" />
-        </record>
-        <record id="account_common_771" model="account.account.template">
-            <field name="code">771</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios procedentes del inmovilizado material</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_771" />
-        </record>
-        <record id="account_common_772" model="account.account.template">
-            <field name="code">772</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_772" />
-        </record>
-        <record id="account_common_7733" model="account.account.template">
-            <field name="code">7733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_773" />
-        </record>
-        <record id="account_common_7734" model="account.account.template">
-            <field name="code">7734</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_773" />
-        </record>
-        <record id="account_common_7735" model="account.account.template">
-            <field name="code">7735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_773" />
-        </record>
-        <record id="account_common_775" model="account.account.template">
-            <field name="code">775</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Beneficos por operaciones con obligaciones propias</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_775" />
-        </record>
-        <record id="account_common_778" model="account.account.template">
-            <field name="code">778</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Ingresos excepcionales</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_778" />
-        </record>
-        <record id="account_common_790" model="account.account.template">
-            <field name="code">790</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro del inmovilizado intangible</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_790" />
-        </record>
-        <record id="account_common_792" model="account.account.template">
-            <field name="code">792</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_792" />
-        </record>
-        <record id="account_common_7930" model="account.account.template">
-            <field name="code">7930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_793" />
-        </record>
-        <record id="account_common_7931" model="account.account.template">
-            <field name="code">7931</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de mercaderías</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_793" />
-        </record>
-        <record id="account_common_7932" model="account.account.template">
-            <field name="code">7932</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de materias primas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_793" />
-        </record>
-        <record id="account_common_7933" model="account.account.template">
-            <field name="code">7933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_793" />
-        </record>
-        <record id="account_common_7951" model="account.account.template">
-            <field name="code">7951</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Exceso de provisión para impuestos</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_795" />
-        </record>
-        <record id="account_common_7952" model="account.account.template">
-            <field name="code">7952</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Exceso de provisión para otras responsabilidades</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_795" />
-        </record>
-        <record id="account_common_79544" model="account.account.template">
-            <field name="code">79544</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Exceso de provisión por contratos onerosos</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_795" />
-        </record>
-        <record id="account_common_79549" model="account.account.template">
-            <field name="code">79549</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Exceso de provisión para otras operaciones comerciales</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_795" />
-        </record>
-        <record id="account_common_7955" model="account.account.template">
-            <field name="code">7955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Exceso de provisión para actuaciones medioambientales</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_795" />
-        </record>
-        <record id="account_common_7960" model="account.account.template">
-            <field name="code">7960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
-        </record>
-        <record id="account_common_7961" model="account.account.template">
-            <field name="code">7961</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
-        </record>
-        <record id="account_common_7965" model="account.account.template">
-            <field name="code">7965</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
-        </record>
-        <record id="account_common_7966" model="account.account.template">
-            <field name="code">7966</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
-        </record>
-        <record id="account_common_7967" model="account.account.template">
-            <field name="code">7967</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
-        </record>
-        <record id="account_common_7968" model="account.account.template">
-            <field name="code">7968</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_796" />
-        </record>
-        <record id="account_common_7970" model="account.account.template">
-            <field name="code">7970</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_797" />
-        </record>
-        <record id="account_common_7971" model="account.account.template">
-            <field name="code">7971</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_797" />
-        </record>
-        <record id="account_common_7972" model="account.account.template">
-            <field name="code">7972</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_797" />
-        </record>
-        <record id="account_common_7973" model="account.account.template">
-            <field name="code">7973</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_797" />
-        </record>
-        <record id="account_common_7980" model="account.account.template">
-            <field name="code">7980</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
-        </record>
-        <record id="account_common_7981" model="account.account.template">
-            <field name="code">7981</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
-        </record>
-        <record id="account_common_7985" model="account.account.template">
-            <field name="code">7985</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
-        </record>
-        <record id="account_common_7986" model="account.account.template">
-            <field name="code">7986</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
-        </record>
-        <record id="account_common_7987" model="account.account.template">
-            <field name="code">7987</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
-        </record>
-        <record id="account_common_7988" model="account.account.template">
-            <field name="code">7988</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_798" />
-        </record>
-        <record id="account_common_7990" model="account.account.template">
-            <field name="code">7990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_799" />
-        </record>
-        <record id="account_common_7991" model="account.account.template">
-            <field name="code">7991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_799" />
-        </record>
-        <record id="account_common_7992" model="account.account.template">
-            <field name="code">7992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_799" />
-        </record>
-        <record id="account_common_7993" model="account.account.template">
-            <field name="code">7993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="account_chart_template_common"/>
-            <field name="group_id" ref="l10n_es.account_group_799" />
-        </record>
-    </data>
-</odoo>
diff --git a/addons/l10n_es/data/account_account_template_full_data.xml b/addons/l10n_es/data/account_account_template_full_data.xml
deleted file mode 100644
index ae643434a38..00000000000
--- a/addons/l10n_es/data/account_account_template_full_data.xml
+++ /dev/null
@@ -1,1095 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<odoo>
-    <data>
-
-    <record id="account_full_100" model="account.account.template">
-        <field name="code">100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Capital social</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_100" />
-    </record>
-    <record id="account_full_1030" model="account.account.template">
-        <field name="code">1030</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios por desembolsos no exigidos, capital social</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_103" />
-    </record>
-    <record id="account_full_1034" model="account.account.template">
-        <field name="code">1034</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_103" />
-    </record>
-    <record id="account_full_1040" model="account.account.template">
-        <field name="code">1040</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_104" />
-    </record>
-    <record id="account_full_1044" model="account.account.template">
-        <field name="code">1044</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_104" />
-    </record>
-    <record id="account_full_1110" model="account.account.template">
-        <field name="code">1110</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Patrimonio neto por emision de instrumentos financieros compuestos</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_111" />
-    </record>
-    <record id="account_full_1111" model="account.account.template">
-        <field name="code">111100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Resto de instrumentos de patrimonio neto</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_111" />
-    </record>
-    <record id="account_full_1143" model="account.account.template">
-        <field name="code">1143</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reserva por fondo de comercio</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_114" />
-    </record>
-    <record id="account_full_115" model="account.account.template">
-        <field name="code">115</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reservas por pérdidas y ganancias actuariales y otros ajustes</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_115" />
-    </record>
-    <record id="account_full_120" model="account.account.template">
-        <field name="code">120</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Remanente</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_120" />
-    </record>
-    <record id="account_full_121" model="account.account.template">
-        <field name="code">121</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Resultados negativos de ejercicios anteriores</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_121" />
-    </record>
-    <record id="account_full_129" model="account.account.template">
-        <field name="code">129</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Resultado del ejercicio</field>
-        <field name="user_type_id" ref="account.data_unaffected_earnings"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_129" />
-    </record>
-    <record id="account_full_130" model="account.account.template">
-        <field name="code">130</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Subvenciones oficiales de capital</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_130" />
-    </record>
-    <record id="account_full_132" model="account.account.template">
-        <field name="code">132</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Otras subvenciones, donaciones y legados</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_132" />
-    </record>
-    <record id="account_full_133" model="account.account.template">
-        <field name="code">133</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ajustes por valoración en activos financieros disponibles para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_133" />
-    </record>
-    <record id="account_full_1340" model="account.account.template">
-        <field name="code">1340</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Cobertura de flujos de efectivo</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_134" />
-    </record>
-    <record id="account_full_1341" model="account.account.template">
-        <field name="code">1341</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Cobertura de una inversión neta en un negocio en el extranjero</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_134" />
-    </record>
-    <record id="account_full_135" model="account.account.template">
-        <field name="code">135</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Diferencias de conversión</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_135" />
-    </record>
-    <record id="account_full_136" model="account.account.template">
-        <field name="code">136</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ajustes por valoración de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_136" />
-    </record>
-    <record id="account_full_140" model="account.account.template">
-        <field name="code">140</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Provisión por retribuciones del personal</field>
-        <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_140" />
-    </record>
-    <record id="account_full_146" model="account.account.template">
-        <field name="code">146</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Provisión para reestructuraciones</field>
-        <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_146" />
-    </record>
-    <record id="account_full_147" model="account.account.template">
-        <field name="code">147</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
-        <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_147" />
-    </record>
-    <record id="account_full_1765" model="account.account.template">
-        <field name="code">1765</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Pasivos por derivados financieros, carter de negociación</field>
-        <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_176" />
-    </record>
-    <record id="account_full_1768" model="account.account.template">
-        <field name="code">1768</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Pasivos por derivados financieros, instrumentos de cobertura</field>
-        <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_176" />
-    </record>
-    <record id="account_full_178" model="account.account.template">
-        <field name="code">178</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Obligaciones y bonos convertibles</field>
-        <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_178" />
-    </record>
-    <record id="account_full_189" model="account.account.template">
-        <field name="code">189</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Garantías financieras</field>
-        <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_189" />
-    </record>
-    <record id="account_full_204" model="account.account.template">
-        <field name="code">204</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Fondo de comercio</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_204" />
-    </record>
-    <record id="account_full_2403" model="account.account.template">
-        <field name="code">2403</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Participaciones en empresas del grupo</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
-    </record>
-    <record id="account_full_2404" model="account.account.template">
-        <field name="code">2404</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Participaciones en empresas asociadas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
-    </record>
-    <record id="account_full_2405" model="account.account.template">
-        <field name="code">2405</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Participaciones en otras partes vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
-    </record>
-    <record id="account_full_2493" model="account.account.template">
-        <field name="code">2493</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
-    </record>
-    <record id="account_full_2494" model="account.account.template">
-        <field name="code">2494</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
-    </record>
-    <record id="account_full_2495" model="account.account.template">
-        <field name="code">2495</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
-    </record>
-    <record id="account_full_2550" model="account.account.template">
-        <field name="code">2550</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Activos por derivados financieros, cartera de negociación</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_255" />
-    </record>
-    <record id="account_full_2553" model="account.account.template">
-        <field name="code">2553</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Activos por derivados financieros, instrumentos de cobertura</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_255" />
-    </record>
-    <record id="account_full_257" model="account.account.template">
-        <field name="code">257</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_257" />
-    </record>
-    <record id="account_full_466" model="account.account.template">
-        <field name="code">466</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Remuneraciones mediante sistemas de aportación definida pendientes de pago</field>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_466" />
-    </record>
-    <record id="account_full_490" model="account.account.template">
-        <field name="code">490</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_490" />
-    </record>
-    <record id="account_full_501" model="account.account.template">
-        <field name="code">501</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Obligaciones y bonos convertibles a corto plazo</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_501" />
-    </record>
-    <record id="account_full_5091" model="account.account.template">
-        <field name="code">5091</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Obligaciones y bonos convertibles amortizados</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_509" />
-    </record>
-    <record id="account_full_5296" model="account.account.template">
-        <field name="code">5296</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Provisión a corto plazo para reestructuraciones de patrimonio</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_529" />
-    </record>
-    <record id="account_full_5297" model="account.account.template">
-        <field name="code">5297</field>
-        <field name="reconcile" eval="True"/>
-        <field name="name">Provisión a corto plazo por transacciones con pagos basados en instrumentos</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_529" />
-    </record>
-    <record id="account_full_551" model="account.account.template">
-        <field name="code">551</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Cuenta corriente con socios y administradores</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_551" />
-    </record>
-    <record id="account_full_5530" model="account.account.template">
-        <field name="code">5530</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios de sociedad disuelta</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_553" />
-    </record>
-    <record id="account_full_5531" model="account.account.template">
-        <field name="code">5531</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios, cuenta de fusión</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_553" />
-    </record>
-    <record id="account_full_5532" model="account.account.template">
-        <field name="code">5532</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios de sociedad escindida</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_553" />
-    </record>
-    <record id="account_full_5533" model="account.account.template">
-        <field name="code">5533</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios, cuenta de escisión</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_553" />
-    </record>
-    <record id="account_full_5593" model="account.account.template">
-        <field name="code">5593</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Activos por derivados financieros a corto plazo, instrumentos de cobertura</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_559" />
-    </record>
-    <record id="account_full_5598" model="account.account.template">
-        <field name="code">5598</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pasivos por derivados financieros a corto plazo, instrumentos de cobertura</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_559" />
-    </record>
-    <record id="account_full_569" model="account.account.template">
-        <field name="code">569</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Garantías financieras a corto plazo</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_569" />
-    </record>
-    <record id="account_full_580" model="account.account.template">
-        <field name="code">580</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Inmovilizado</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_580" />
-    </record>
-    <record id="account_full_581" model="account.account.template">
-        <field name="code">581</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Inversiones con personas y entidades vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_581" />
-    </record>
-    <record id="account_full_582" model="account.account.template">
-        <field name="code">582</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Inversiones financieras</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_582" />
-    </record>
-    <record id="account_full_583" model="account.account.template">
-        <field name="code">583</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Existencias, deudores comerciales y otras cuentas a cobrar</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_583" />
-    </record>
-    <record id="account_full_584" model="account.account.template">
-        <field name="code">584</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Otros activos</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_584" />
-    </record>
-    <record id="account_full_585" model="account.account.template">
-        <field name="code">585</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Provisiones</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_585" />
-    </record>
-    <record id="account_full_586" model="account.account.template">
-        <field name="code">586</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deudas con características especiales</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_586" />
-    </record>
-    <record id="account_full_587" model="account.account.template">
-        <field name="code">587</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deudas con personas y entidades vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_587" />
-    </record>
-    <record id="account_full_588" model="account.account.template">
-        <field name="code">588</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Acreedores comerciales y otras cuentas a pagar</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_588" />
-    </record>
-    <record id="account_full_589" model="account.account.template">
-        <field name="code">589</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Otros pasivos</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_589" />
-    </record>
-    <record id="account_full_5990" model="account.account.template">
-        <field name="code">5990</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de inmovilizado no corriente mantenido para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_599" />
-    </record>
-    <record id="account_full_5991" model="account.account.template">
-        <field name="code">5991</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_599" />
-    </record>
-    <record id="account_full_5992" model="account.account.template">
-        <field name="code">5992</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_599" />
-    </record>
-    <record id="account_full_5993" model="account.account.template">
-        <field name="code">5993</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_599" />
-    </record>
-    <record id="account_full_5994" model="account.account.template">
-        <field name="code">5994</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de otros activos mantenidos para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_599" />
-    </record>
-    <record id="account_full_643" model="account.account.template">
-        <field name="code">643</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Retribuciones mediante sistemas de aportación definida</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_643" />
-    </record>
-    <record id="account_full_6440" model="account.account.template">
-        <field name="code">6440</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Contribuciones anuales</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_644" />
-    </record>
-    <record id="account_full_6442" model="account.account.template">
-        <field name="code">6442</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Otros costes</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_644" />
-    </record>
-    <record id="account_full_6450" model="account.account.template">
-        <field name="code">6450</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Retribuciones al personal liquidados con instrumentos de patrimonio</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_645" />
-    </record>
-    <record id="account_full_6457" model="account.account.template">
-        <field name="code">6457</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_645" />
-    </record>
-    <record id="account_full_650" model="account.account.template">
-        <field name="code">650</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas de créditos comerciales incobrables</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_650" />
-    </record>
-    <record id="account_full_6510" model="account.account.template">
-        <field name="code">6510</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficio transferido (gestor)</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
-    </record>
-    <record id="account_full_6511" model="account.account.template">
-        <field name="code">6511</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
-    </record>
-    <record id="account_full_659" model="account.account.template">
-        <field name="code">659</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Otras pérdidas en gestión corriente</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_659" />
-    </record>
-    <record id="account_full_6630" model="account.account.template">
-        <field name="code">6630</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas de cartera de negociación</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_663" />
-    </record>
-    <record id="account_full_6631" model="account.account.template">
-        <field name="code">6631</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas de designados por la empresa</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_663" />
-    </record>
-    <record id="account_full_6632" model="account.account.template">
-        <field name="code">6632</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas de disponibles para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_663" />
-    </record>
-    <record id="account_full_6633" model="account.account.template">
-        <field name="code">6633</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas de instrumentos de cobertura</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_663" />
-    </record>
-    <record id="account_full_671" model="account.account.template">
-        <field name="code">671</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas procedentes del inmovilizado material</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_671" />
-    </record>
-    <record id="account_full_691" model="account.account.template">
-        <field name="code">691</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas por deterioro del inmovilizado material</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_691" />
-    </record>
-    <record id="account_full_694" model="account.account.template">
-        <field name="code">694</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_694" />
-    </record>
-    <record id="account_full_7630" model="account.account.template">
-        <field name="code">7630</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficios de cartera de negociación</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_763" />
-    </record>
-    <record id="account_full_7631" model="account.account.template">
-        <field name="code">7631</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficios de designados por la empresa</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_763" />
-    </record>
-    <record id="account_full_7632" model="account.account.template">
-        <field name="code">7632</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficios de disponibles para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_763" />
-    </record>
-    <record id="account_full_7633" model="account.account.template">
-        <field name="code">7633</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficios de instrumentos de cobertura</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_763" />
-    </record>
-    <record id="account_full_767" model="account.account.template">
-        <field name="code">767</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_767" />
-    </record>
-    <record id="account_full_774" model="account.account.template">
-        <field name="code">774</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Diferencia negativa en combinaciones de negocios</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_774" />
-    </record>
-    <record id="account_full_791" model="account.account.template">
-        <field name="code">791</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reversión del deterioro del inmovilizado material</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_791" />
-    </record>
-    <record id="account_full_794" model="account.account.template">
-        <field name="code">794</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_794" />
-    </record>
-    <record id="account_full_7950" model="account.account.template">
-        <field name="code">7950</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Exceso de provisión por retribuciones al personal</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_795" />
-    </record>
-    <record id="account_full_7956" model="account.account.template">
-        <field name="code">7956</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Exceso de provisión para reestructuraciones</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_795" />
-    </record>
-    <record id="account_full_7957" model="account.account.template">
-        <field name="code">7957</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Exceso de provisión por transacciones con pagos basados en instrumentos de patrimonio</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_795" />
-    </record>
-    <record id="account_full_800" model="account.account.template">
-        <field name="code">800</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas en activos financieros disponibles para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_800" />
-    </record>
-    <record id="account_full_802" model="account.account.template">
-        <field name="code">802</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de beneficios en activos financieros disponibles para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_802" />
-    </record>
-    <record id="account_full_810" model="account.account.template">
-        <field name="code">810</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas por coberturas de flujos de efectivo</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_810" />
-    </record>
-    <record id="account_full_811" model="account.account.template">
-        <field name="code">811</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas por coberturas de inversiones netas en un negocio en el extranjero</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_811" />
-    </record>
-    <record id="account_full_812" model="account.account.template">
-        <field name="code">812</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de beneficios por coberturas de flujos de efectivo</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_812" />
-    </record>
-    <record id="account_full_813" model="account.account.template">
-        <field name="code">813</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_813" />
-    </record>
-    <record id="account_full_820" model="account.account.template">
-        <field name="code">820</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Diferencias de conversión negativas</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_820" />
-    </record>
-    <record id="account_full_821" model="account.account.template">
-        <field name="code">821</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de diferencias de conversión positivas</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_821" />
-    </record>
-    <record id="account_full_8300" model="account.account.template">
-        <field name="code">8300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Impuesto corriente</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_830" />
-    </record>
-    <record id="account_full_8301" model="account.account.template">
-        <field name="code">8301</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Impuesto diferido</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_830" />
-    </record>
-    <record id="account_full_833" model="account.account.template">
-        <field name="code">833</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_833" />
-    </record>
-    <record id="account_full_834" model="account.account.template">
-        <field name="code">834</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ingresos fiscales por diferencias permanentes</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_834" />
-    </record>
-    <record id="account_full_835" model="account.account.template">
-        <field name="code">835</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ingresos fiscales por deducciones y bonificaciones</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_835" />
-    </record>
-    <record id="account_full_836" model="account.account.template">
-        <field name="code">836</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de diferencias permanentes</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_836" />
-    </record>
-    <record id="account_full_837" model="account.account.template">
-        <field name="code">837</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de deducciones y bonificaciones</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_837" />
-    </record>
-    <record id="account_full_838" model="account.account.template">
-        <field name="code">838</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_838" />
-    </record>
-    <record id="account_full_840" model="account.account.template">
-        <field name="code">840</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de subvenciones oficiales de capital</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_840" />
-    </record>
-    <record id="account_full_841" model="account.account.template">
-        <field name="code">841</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de donaciones y legados de capital</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_841" />
-    </record>
-    <record id="account_full_842" model="account.account.template">
-        <field name="code">842</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de otras subvenciones, donaciones y legados</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_842" />
-    </record>
-    <record id="account_full_850" model="account.account.template">
-        <field name="code">850</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas actuariales</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_850" />
-    </record>
-    <record id="account_full_851" model="account.account.template">
-        <field name="code">851</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ajustes negativos en activos por retribuciones a largo plazo de prestación definida</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_851" />
-    </record>
-    <record id="account_full_860" model="account.account.template">
-        <field name="code">860</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_860" />
-    </record>
-    <record id="account_full_862" model="account.account.template">
-        <field name="code">862</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_862" />
-    </record>
-    <record id="account_full_891" model="account.account.template">
-        <field name="code">891</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de participaciones en el patrimonio, empresas del grupo</field>
-        <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_891" />
-    </record>
-    <record id="account_full_892" model="account.account.template">
-        <field name="code">892</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de participaciones en el patrimonio, empresas asociadas</field>
-        <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_892" />
-    </record>
-    <record id="account_full_900" model="account.account.template">
-        <field name="code">900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficios en activos financieros disponibles para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_900" />
-    </record>
-    <record id="account_full_902" model="account.account.template">
-        <field name="code">902</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de pérdidas en activos financieros disponibles para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_902" />
-    </record>
-    <record id="account_full_910" model="account.account.template">
-        <field name="code">910</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficios por coberturas de flujos de efectivo</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_910" />
-    </record>
-    <record id="account_full_911" model="account.account.template">
-        <field name="code">911</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficios por coberturas de inversiones netas en un negocio en el extranjero</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_911" />
-    </record>
-    <record id="account_full_912" model="account.account.template">
-        <field name="code">912</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de pérdidas por coberturas de flujos de efectivo</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_912" />
-    </record>
-    <record id="account_full_913" model="account.account.template">
-        <field name="code">913</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de pérdidas por coberturas de inversiones netas en un negocio en el extranjero</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_913" />
-    </record>
-    <record id="account_full_920" model="account.account.template">
-        <field name="code">920</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Diferencias de conversión positivas</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_920" />
-    </record>
-    <record id="account_full_921" model="account.account.template">
-        <field name="code">921</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de diferencias de conversión negativas</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_921" />
-    </record>
-    <record id="account_full_940" model="account.account.template">
-        <field name="code">940</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ingresos de subvenciones oficiales de capital</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_940" />
-    </record>
-    <record id="account_full_941" model="account.account.template">
-        <field name="code">941</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ingresos de donaciones y legados de capital</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_941" />
-    </record>
-    <record id="account_full_942" model="account.account.template">
-        <field name="code">942</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ingresos de otras subvenciones, donaciones y legados</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_942" />
-    </record>
-    <record id="account_full_950" model="account.account.template">
-        <field name="code">950</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ganancias actuariales</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_950" />
-    </record>
-    <record id="account_full_951" model="account.account.template">
-        <field name="code">951</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Ajustes positivos en activos por retribuciones a largo plazo de prestación definida</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_951" />
-    </record>
-    <record id="account_full_960" model="account.account.template">
-        <field name="code">960</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_960" />
-    </record>
-    <record id="account_full_962" model="account.account.template">
-        <field name="code">962</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_962" />
-    </record>
-    <record id="account_full_991" model="account.account.template">
-        <field name="code">991</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Recuperación de ajustes valorativos negativos previos, empresas del grupo</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_991" />
-    </record>
-    <record id="account_full_992" model="account.account.template">
-        <field name="code">992</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Recuperación de ajustes valorativos negativos previos, empresas asociadas</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_992" />
-    </record>
-    <record id="account_full_993" model="account.account.template">
-        <field name="code">993</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_993" />
-    </record>
-    <record id="account_full_994" model="account.account.template">
-        <field name="code">994</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_full"/>
-        <field name="group_id" ref="l10n_es.account_group_994" />
-    </record>
-
-    </data>
-</odoo>
diff --git a/addons/l10n_es/data/account_account_template_pymes_data.xml b/addons/l10n_es/data/account_account_template_pymes_data.xml
deleted file mode 100644
index 87fa44cca5c..00000000000
--- a/addons/l10n_es/data/account_account_template_pymes_data.xml
+++ /dev/null
@@ -1,295 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<odoo>
-    <data>
-
-    <record id="account_pymes_100" model="account.account.template">
-        <field name="code">100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Capital social</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_100" />
-    </record>
-    <record id="account_pymes_1030" model="account.account.template">
-        <field name="code">1030</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios por desembolsos no exigidos, capital social</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_103" />
-    </record>
-    <record id="account_pymes_1034" model="account.account.template">
-        <field name="code">1034</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_103" />
-    </record>
-    <record id="account_pymes_1040" model="account.account.template">
-        <field name="code">1040</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_104" />
-    </record>
-    <record id="account_pymes_1044" model="account.account.template">
-        <field name="code">1044</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_104" />
-    </record>
-    <record id="account_pymes_120" model="account.account.template">
-        <field name="code">120</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Remanente</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_120" />
-    </record>
-    <record id="account_pymes_121" model="account.account.template">
-        <field name="code">121</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Resultados negativos de ejercicios anteriores</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_121" />
-    </record>
-    <record id="account_pymes_129" model="account.account.template">
-        <field name="code">129</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Resultado del ejercicio</field>
-        <field name="user_type_id" ref="account.data_unaffected_earnings"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_129" />
-    </record>
-    <record id="account_pymes_130" model="account.account.template">
-        <field name="code">130</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Subvenciones oficiales de capital</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_130" />
-    </record>
-    <record id="account_pymes_132" model="account.account.template">
-        <field name="code">132</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Otras subvenciones, donaciones y legados</field>
-        <field name="user_type_id" ref="account.data_account_type_equity"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_132" />
-    </record>
-    <record id="account_pymes_2403" model="account.account.template">
-        <field name="code">2403</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Participaciones en empresas del grupo</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
-    </record>
-    <record id="account_pymes_2404" model="account.account.template">
-        <field name="code">2404</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Participaciones en empresas asociadas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
-    </record>
-    <record id="account_pymes_2405" model="account.account.template">
-        <field name="code">2405</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Participaciones en otras partes vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_240" />
-    </record>
-    <record id="account_pymes_2493" model="account.account.template">
-        <field name="code">2493</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Desembolsos pendientes sobre participaciones en empresas del grupo</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
-    </record>
-    <record id="account_pymes_2494" model="account.account.template">
-        <field name="code">2494</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Desembolsos pendientes sobre participaciones en empresas asociadas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
-    </record>
-    <record id="account_pymes_2495" model="account.account.template">
-        <field name="code">2495</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Desembolsos pendientes sobre participaciones en otras partes vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_249" />
-    </record>
-    <record id="account_pymes_255" model="account.account.template">
-        <field name="code">255</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Activos por derivados financieros</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_255" />
-    </record>
-    <record id="account_pymes_2935" model="account.account.template">
-        <field name="code">2935</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_293" />
-    </record>
-    <record id="account_pymes_296" model="account.account.template">
-        <field name="code">296</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_296" />
-    </record>
-    <record id="pgc_pyme_490" model="account.account.template">
-        <field name="code">490</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de créditos por operaciones comerciales</field>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_490" />
-    </record>
-     <record id="pgc_pyme_551" model="account.account.template">
-        <field name="code">551</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Cuenta corriente con socios y administradores</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_551" />
-    </record>
-    <record id="account_pymes_5935" model="account.account.template">
-        <field name="code">5935</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_593" />
-    </record>
-    <record id="account_pymes_596" model="account.account.template">
-        <field name="code">596</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Deterioro de valor de participaciones a corto plazo</field>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_596" />
-    </record>
-    <record id="account_pymes_650" model="account.account.template">
-        <field name="code">650</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas de créditos comerciales incobrables</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_650" />
-    </record>
-    <record id="account_pymes_6510" model="account.account.template">
-        <field name="code">6510</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficio transferido (gestor)</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
-    </record>
-    <record id="account_pymes_6511" model="account.account.template">
-        <field name="code">6511</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_651" />
-    </record>
-    <record id="account_pymes_659" model="account.account.template">
-        <field name="code">659</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Otras pérdidas en gestión corriente</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_659" />
-    </record>
-    <record id="account_pymes_663" model="account.account.template">
-        <field name="code">663</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas por valoración de instrumentos financieros por su valor razonable</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_663" />
-    </record>
-    <record id="account_pymes_671" model="account.account.template">
-        <field name="code">671</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas procedentes del inmovilizado material</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_671" />
-    </record>
-    <record id="account_pymes_691" model="account.account.template">
-        <field name="code">691</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas por deterioro del inmovilizado material</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_691" />
-    </record>
-    <record id="account_pymes_694" model="account.account.template">
-        <field name="code">694</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Pérdidas por deterioro de créditos por operaciones comerciales</field>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_694" />
-    </record>
-    <record id="account_pymes_763" model="account.account.template">
-        <field name="code">763</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Beneficios por valoración de instrumentos financieros por su valor razonable</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_763" />
-    </record>
-    <record id="account_pymes_791" model="account.account.template">
-        <field name="code">791</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reversión del deterioro del inmovilizado material</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_791" />
-    </record>
-    <record id="account_pymes_794" model="account.account.template">
-        <field name="code">794</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reversión del deterioro de créditos por operaciones comerciales</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_794" />
-    </record>
-    <record id="account_pymes_7962" model="account.account.template">
-        <field name="code">7962</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_796" />
-    </record>
-    <record id="account_pymes_7963" model="account.account.template">
-        <field name="code">7963</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="account_chart_template_pymes"/>
-        <field name="group_id" ref="l10n_es.account_group_796" />
-    </record>
-
-    </data>
-</odoo>