diff --git a/addons/l10n_es/__manifest__.py b/addons/l10n_es/__manifest__.py
index ad15d2ea819..f8b961c9c36 100644
--- a/addons/l10n_es/__manifest__.py
+++ b/addons/l10n_es/__manifest__.py
@@ -14,7 +14,7 @@
 
 {
     "name" : "Spain - Accounting (PGCE 2008)",
-    "version" : "5.0",
+    "version" : "5.1",
     "author" : "Spanish Localization Team",
     'category': 'Accounting/Localizations/Account Charts',
     "description": """
diff --git a/addons/l10n_es/data/account_fiscal_position_template_data.xml b/addons/l10n_es/data/account_fiscal_position_template_data.xml
index c5f78068a09..bc92a92a790 100644
--- a/addons/l10n_es/data/account_fiscal_position_template_data.xml
+++ b/addons/l10n_es/data/account_fiscal_position_template_data.xml
@@ -164,6 +164,16 @@
 
         <!-- Extracomunitarios -->
 
+        <record id="fptt_extra_0b" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ibc"/>
+        </record>
+        <record id="fptt_extra_0s" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva0_isc"/>
+        </record>
         <record id="fptt_extra_4b" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra"/>
             <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
@@ -180,6 +190,16 @@
             <field name="tax_src_id" ref="account_tax_template_p_iva4_bi"/>
             <field name="tax_dest_id" ref="account_tax_template_p_iva4_ibi"/>
         </record>
+        <record id="fptt_extra_5b" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva5_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva5_ibc"/>
+        </record>
+        <record id="fptt_extra_5s" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva5_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva5_isc"/>
+        </record>
         <record id="fptt_extra_10b" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra"/>
             <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
@@ -212,6 +232,18 @@
             <field name="tax_src_id" ref="account_tax_template_p_iva21_bi"/>
             <field name="tax_dest_id" ref="account_tax_template_p_iva21_ibi"/>
         </record>
+        <record id="fptt_extra_ventas_0b"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva0_e"/>
+        </record>
+        <record id="fptt_extra_ventas_0s"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva_e"/>
+        </record>
         <record id="fptt_extra_ventas_4b"
             model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra"/>
@@ -224,6 +256,18 @@
             <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
             <field name="tax_dest_id" ref="account_tax_template_s_iva_e"/>
         </record>
+        <record id="fptt_extra_ventas_5b"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva5b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva0_e"/>
+        </record>
+        <record id="fptt_extra_ventas_5s"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_extra"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva5s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva_e"/>
+        </record>
         <record id="fptt_extra_ventas_10b"
             model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_extra"/>
@@ -257,6 +301,16 @@
 
         <!-- Intracomunitarios -->
 
+        <record id="fptt_intra_0b" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ic_bc"/>
+        </record>
+        <record id="fptt_intra_0s" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ic_sc"/>
+        </record>
         <record id="fptt_intra_4b" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra"/>
             <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
@@ -273,6 +327,16 @@
             <field name="tax_src_id" ref="account_tax_template_p_iva4_bi"/>
             <field name="tax_dest_id" ref="account_tax_template_p_iva4_ic_bi"/>
         </record>
+        <record id="fptt_intra_5b" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva5_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva5_ic_bc"/>
+        </record>
+        <record id="fptt_intra_5s" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva5_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva5_ic_sc"/>
+        </record>
         <record id="fptt_intra_10b" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra"/>
             <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
@@ -305,6 +369,18 @@
             <field name="tax_src_id" ref="account_tax_template_p_iva21_bi"/>
             <field name="tax_dest_id" ref="account_tax_template_p_iva21_ic_bi"/>
         </record>
+        <record id="fptt_intra_ventas_0b"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ic"/>
+        </record>
+        <record id="fptt_intra_ventas_0s"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva0_sp_i"/>
+        </record>
         <record id="fptt_intra_ventas_4b"
             model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra"/>
@@ -317,6 +393,18 @@
             <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
             <field name="tax_dest_id" ref="account_tax_template_s_iva0_sp_i"/>
         </record>
+        <record id="fptt_intra_ventas_5b"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva5b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ic"/>
+        </record>
+        <record id="fptt_intra_ventas_5s"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_intra"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva5s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva0_sp_i"/>
+        </record>
         <record id="fptt_intra_ventas_10b"
             model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_intra"/>
@@ -443,6 +531,28 @@
 
         <!-- Recargo de equivalencia -->
 
+        <record id="fptt_recargo_0b" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva0b"/>
+        </record>
+        <record id="fptt_recargo_0b_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_req0"/>
+        </record>
+        <record id="fptt_recargo_0s" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva0s"/>
+        </record>
+        <record id="fptt_recargo_0s_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_req0"/>
+        </record>
         <record id="fptt_recargo_4b" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_recargo"/>
             <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
@@ -465,6 +575,28 @@
             <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
             <field name="tax_dest_id" ref="account_tax_template_s_req05"/>
         </record>
+        <record id="fptt_recargo_5b" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva5b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva5b"/>
+        </record>
+        <record id="fptt_recargo_5b_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva5b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_req062"/>
+        </record>
+        <record id="fptt_recargo_5s" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva5s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva5s"/>
+        </record>
+        <record id="fptt_recargo_5s_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva5s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_req062"/>
+        </record>
         <record id="fptt_recargo_10b" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_recargo"/>
             <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
@@ -521,6 +653,30 @@
             <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
             <field name="tax_dest_id" ref="account_tax_template_s_req52"/>
         </record>
+        <record id="fptt_recargo_buy_0b"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
+        </record>
+        <record id="fptt_recargo_buy_0b_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_req0"/>
+        </record>
+        <record id="fptt_recargo_buy_0s"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva0_s_sc"/>
+        </record>
+        <record id="fptt_recargo_buy_0s_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_req0"/>
+        </record>
         <record id="fptt_recargo_buy_4b"
             model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_recargo"/>
@@ -557,6 +713,30 @@
             <field name="tax_src_id" ref="account_tax_template_p_iva4_bi"/>
             <field name="tax_dest_id" ref="account_tax_template_p_req05"/>
         </record>
+        <record id="fptt_recargo_buy_5b"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva5_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva5_bc"/>
+        </record>
+        <record id="fptt_recargo_buy_5b_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva5_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_req062"/>
+        </record>
+        <record id="fptt_recargo_buy_5s"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva5_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva5_sc"/>
+        </record>
+        <record id="fptt_recargo_buy_5s_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_recargo"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva5_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_req062"/>
+        </record>
         <record id="fptt_recargo_buy_10b"
             model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fp_recargo"/>
diff --git a/addons/l10n_es/data/account_tax_data.xml b/addons/l10n_es/data/account_tax_data.xml
index 1a0e47acb3b..0373a359bd6 100644
--- a/addons/l10n_es/data/account_tax_data.xml
+++ b/addons/l10n_es/data/account_tax_data.xml
@@ -50,6 +50,16 @@
         <field name="applicability">taxes</field>
         <field name="country_id" ref="base.es"/>
     </record>
+    <record id="mod_303_150" model="account.account.tag">
+        <field name="name">mod303[150]</field>
+        <field name="applicability">taxes</field>
+        <field name="country_id" ref="base.es"/>
+    </record>
+    <record id="mod_303_152" model="account.account.tag">
+        <field name="name">mod303[152]</field>
+        <field name="applicability">taxes</field>
+        <field name="country_id" ref="base.es"/>
+    </record>
     <record id="mod_303_01" model="account.account.tag">
         <field name="name">mod303[01]</field>
         <field name="applicability">taxes</field>
@@ -60,6 +70,16 @@
         <field name="applicability">taxes</field>
         <field name="country_id" ref="base.es"/>
     </record>
+    <record id="mod_303_153" model="account.account.tag">
+        <field name="name">mod303[153]</field>
+        <field name="applicability">taxes</field>
+        <field name="country_id" ref="base.es"/>
+    </record>
+    <record id="mod_303_155" model="account.account.tag">
+        <field name="name">mod303[155]</field>
+        <field name="applicability">taxes</field>
+        <field name="country_id" ref="base.es"/>
+    </record>
     <record id="mod_303_04" model="account.account.tag">
         <field name="name">mod303[04]</field>
         <field name="applicability">taxes</field>
@@ -115,6 +135,16 @@
         <field name="applicability">taxes</field>
         <field name="country_id" ref="base.es"/>
     </record>
+    <record id="mod_303_156" model="account.account.tag">
+        <field name="name">mod303[156]</field>
+        <field name="applicability">taxes</field>
+        <field name="country_id" ref="base.es"/>
+    </record>
+    <record id="mod_303_158" model="account.account.tag">
+        <field name="name">mod303[158]</field>
+        <field name="applicability">taxes</field>
+        <field name="country_id" ref="base.es"/>
+    </record>
     <record id="mod_303_16" model="account.account.tag">
         <field name="name">mod303[16]</field>
         <field name="applicability">taxes</field>
@@ -968,6 +998,134 @@
             }),
         ]"/>
     </record>
+    <record id="account_tax_template_p_iva5_ic_bc" model="account.tax.template">
+        <field name="amount" eval="5"/>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount_type">percent</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="name">IVA 5% Adquisición Intracomunitario. Bienes corrientes</field>
+        <field name="tax_group_id" ref="tax_group_iva_5"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_36'), ref('mod_303_10')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_37')],
+                'account_id': ref('l10n_es.account_common_472'),
+            }),
+            (0,0, {
+                'factor_percent': -100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_477'),
+                'tag_ids': [ref('mod_303_11')],
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40'), ref('mod_303_14_purchase')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_41')],
+                'account_id': ref('l10n_es.account_common_472'),
+            }),
+            (0,0, {
+                'factor_percent': -100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_477'),
+                'tag_ids': [ref('mod_303_15')],
+            }),
+        ]"/>
+    </record>
+    <record id="account_tax_template_p_iva5_ic_sc" model="account.tax.template">
+        <field name="amount" eval="5"/>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount_type">percent</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="name">IVA 5% Adquisición Intracomunitario. Servicios corrientes</field>
+        <field name="tax_group_id" ref="tax_group_iva_5"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_36'), ref('mod_303_10')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_37')],
+                'account_id': ref('l10n_es.account_common_472'),
+            }),
+            (0,0, {
+                'factor_percent': -100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_477'),
+                'tag_ids': [ref('mod_303_11')],
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40'), ref('mod_303_14_purchase')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_41')],
+                'account_id': ref('l10n_es.account_common_472'),
+            }),
+            (0,0, {
+                'factor_percent': -100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_477'),
+                'tag_ids': [ref('mod_303_15')],
+            }),
+        ]"/>
+    </record>
+    <record id="account_tax_template_p_iva0_ic_bc" model="account.tax.template">
+        <field name="amount" eval="0"/>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount_type">percent</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="name">IVA 0% Adquisición Intracomunitario. Bienes corrientes</field>
+        <field name="tax_group_id" ref="tax_group_iva_0"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_36'), ref('mod_303_10')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40'), ref('mod_303_14_purchase')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+    </record>
+    <record id="account_tax_template_p_iva0_ic_sc" model="account.tax.template">
+        <field name="amount" eval="0"/>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount_type">percent</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="name">IVA 0% Adquisición Intracomunitario. Servicios corrientes</field>
+        <field name="tax_group_id" ref="tax_group_iva_0"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_36'), ref('mod_303_10')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40'), ref('mod_303_14_purchase')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+    </record>
     <record id="account_tax_template_s_iva0_sp_i" model="account.tax.template">
         <field name="description">Intracomunitario exento (Servicios)</field>
         <field name="type_tax_use">sale</field>
@@ -1256,6 +1414,154 @@
             }),
         ]"/>
     </record>
+    <record id="account_tax_template_p_iva5_ibc" model="account.tax.template">
+        <field name="type_tax_use">purchase</field>
+        <field name="name">IVA 5% Importaciones bienes corrientes</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="5"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_iva_5"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_32')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_33')],
+                'account_id': ref('l10n_es.account_common_472'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_41')],
+                'account_id': ref('l10n_es.account_common_472'),
+            }),
+        ]"/>
+    </record>
+    <record id="account_tax_template_p_iva5_isc" model="account.tax.template">
+        <field name="type_tax_use">purchase</field>
+        <field name="name">IVA 5% Importaciones servicios corrientes</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="5"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_iva_5"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_32')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_33')],
+                'account_id': ref('l10n_es.account_common_472'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_41')],
+                'account_id': ref('l10n_es.account_common_472'),
+            }),
+        ]"/>
+    </record>
+    <record id="account_tax_template_p_iva0_ibc" model="account.tax.template">
+        <field name="type_tax_use">purchase</field>
+        <field name="name">IVA 0% Importaciones bienes corrientes</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="0"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_iva_0"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_32')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+    </record>
+    <record id="account_tax_template_p_iva0_isc" model="account.tax.template">
+        <field name="type_tax_use">purchase</field>
+        <field name="name">IVA 0% Importaciones servicios corrientes</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="0"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_iva_0"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_32')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+    </record>
+    <record id="account_tax_template_p_iva0_s_bc" model="account.tax.template">
+        <field name="type_tax_use">purchase</field>
+        <field name="name">0% IVA soportado (bienes corrientes)</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="0"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_iva_0"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_28')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+    </record>
+    <record id="account_tax_template_p_iva0_s_sc" model="account.tax.template">
+        <field name="type_tax_use">purchase</field>
+        <field name="name">0% IVA soportado (servicios corrientes)</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="0"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_iva_0"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_28')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+    </record>
     <record id="account_tax_template_p_iva4_bi" model="account.tax.template">
         <field name="description"/>
         <!-- for resetting the value on existing DBs -->
@@ -1320,22 +1626,50 @@
             }),
         ]"/>
     </record>
-    <record id="account_tax_template_p_iva5_sc" model="account.tax.template">
-        <field name="description"/> <!-- for resetting the value on existing DBs -->
+    <record id="account_tax_template_p_iva5_bc" model="account.tax.template">
         <field name="type_tax_use">purchase</field>
-        <field name="name">5% IVA soportado</field>
+        <field name="name">5% IVA soportado (bienes corrientes)</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="5"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_iva_5"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_28')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_29')],
+                'account_id': ref('l10n_es.account_common_472'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_41')],
+                'account_id': ref('l10n_es.account_common_472'),
+            }),
+        ]"/>
+    </record>
+    <record id="account_tax_template_p_iva5_sc" model="account.tax.template">
+        <field name="description"/> <!-- for resetting the value on existing DBs -->
+        <field name="type_tax_use">purchase</field>
+        <field name="name">5% IVA soportado (servicios corrientes)</field>
         <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
         <field name="amount" eval="5"/>
         <field name="amount_type">percent</field>
         <field name="tax_group_id" ref="tax_group_iva_5"/>
         <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
             (0,0, {
-                'factor_percent': 100,
                 'repartition_type': 'base',
                 'tag_ids': [ref('mod_303_28')],
             }),
             (0,0, {
-                'factor_percent': 100,
                 'repartition_type': 'tax',
                 'tag_ids': [ref('mod_303_29')],
                 'account_id': ref('l10n_es.account_common_472'),
@@ -1343,12 +1677,10 @@
         ]"/>
         <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
             (0,0, {
-                'factor_percent': 100,
                 'repartition_type': 'base',
                 'tag_ids': [ref('mod_303_40')],
             }),
             (0,0, {
-                'factor_percent': 100,
                 'repartition_type': 'tax',
                 'tag_ids': [ref('mod_303_41')],
                 'account_id': ref('l10n_es.account_common_472'),
@@ -1555,6 +1887,29 @@
             (0,0, {'repartition_type': 'tax'}),
         ]"/>
     </record>
+    <record id="account_tax_template_s_req0" model="account.tax.template">
+        <field name="description">0% Rec. Eq.</field>
+        <field name="type_tax_use">sale</field>
+        <field name="name">0% Recargo Equivalencia Ventas</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="0"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_recargo_0"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_16')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_25')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+    </record>
     <record id="account_tax_template_s_req05" model="account.tax.template">
         <field name="description">0.50% Rec. Eq.</field>
         <field name="type_tax_use">sale</field>
@@ -1586,6 +1941,37 @@
             }),
         ]"/>
     </record>
+    <record id="account_tax_template_s_req062" model="account.tax.template">
+        <field name="description">0.62% Rec. Eq.</field>
+        <field name="type_tax_use">sale</field>
+        <field name="name">0.62% Recargo Equivalencia Ventas</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="0.62"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_recargo_0-62"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_16')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_18')],
+                'account_id': ref('l10n_es.account_common_477'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_25')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_26')],
+                'account_id': ref('l10n_es.account_common_477'),
+            }),
+        ]"/>
+    </record>
     <record id="account_tax_template_s_iva4b" model="account.tax.template">
         <field name="description"/>
         <!-- for resetting the value on existing DBs -->
@@ -1703,6 +2089,50 @@
             (0,0, {'repartition_type': 'tax'}),
         ]"/>
     </record>
+    <record id="account_tax_template_s_iva0s" model="account.tax.template">
+        <field name="type_tax_use">sale</field>
+        <field name="name">IVA 0% (Servicios)</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="0"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_iva_0"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_153')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_14_sale')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+    </record>
+    <record id="account_tax_template_s_iva0b" model="account.tax.template">
+        <field name="type_tax_use">sale</field>
+        <field name="name">IVA 0% (Bienes)</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="0"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_iva_0"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_153')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_14_sale')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+    </record>
     <record id="account_tax_template_s_iva4s" model="account.tax.template">
         <field name="description"/>
         <!-- for resetting the value on existing DBs -->
@@ -1738,7 +2168,7 @@
     <record id="account_tax_template_s_iva5s" model="account.tax.template">
         <field name="description"/> <!-- for resetting the value on existing DBs -->
         <field name="type_tax_use">sale</field>
-        <field name="name">IVA 5%</field>
+        <field name="name">IVA 5% (Servicios)</field>
         <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
         <field name="amount" eval="5"/>
         <field name="amount_type">percent</field>
@@ -1747,12 +2177,12 @@
             (0,0, {
                 'factor_percent': 100,
                 'repartition_type': 'base',
-                'tag_ids': [ref('mod_303_01')],
+                'tag_ids': [ref('mod_303_153')],
             }),
             (0,0, {
                 'factor_percent': 100,
                 'repartition_type': 'tax',
-                'tag_ids': [ref('mod_303_03')],
+                'tag_ids': [ref('mod_303_155')],
                 'account_id': ref('l10n_es.account_common_477'),
             }),
         ]"/>
@@ -1770,6 +2200,38 @@
             }),
         ]"/>
     </record>
+
+    <record id="account_tax_template_s_iva5b" model="account.tax.template">
+        <field name="type_tax_use">sale</field>
+        <field name="name">IVA 5% (Bienes)</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="5"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_iva_5"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_153')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_155')],
+                'account_id': ref('l10n_es.account_common_477'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_14_sale')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'tag_ids': [ref('mod_303_15')],
+                'account_id': ref('l10n_es.account_common_477'),
+            }),
+        ]"/>
+    </record>
+
     <record id="account_tax_template_s_iva10s" model="account.tax.template">
         <field name="description"/>
         <!-- for resetting the value on existing DBs -->
@@ -2488,6 +2950,28 @@
             }),
         ]"/>
     </record>
+    <record id="account_tax_template_p_req0" model="account.tax.template">
+        <field name="type_tax_use">purchase</field>
+        <field name="name">0% Recargo Equivalencia Compras</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="0"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_recargo_0"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_28')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40')],
+            }),
+            (0,0, {'repartition_type': 'tax'}),
+        ]"/>
+    </record>
     <record id="account_tax_template_p_req05" model="account.tax.template">
         <field name="description"/>
         <!-- for resetting the value on existing DBs -->
@@ -2520,6 +3004,36 @@
             }),
         ]"/>
     </record>
+    <record id="account_tax_template_p_req062" model="account.tax.template">
+        <field name="type_tax_use">purchase</field>
+        <field name="name">0.62% Recargo Equivalencia Compras</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="0.62"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_recargo_0-62"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_28')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_472'),
+                'tag_ids': [ref('mod_303_29')],
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_303_40')],
+            }),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_472'),
+                'tag_ids': [ref('mod_303_41')],
+            }),
+        ]"/>
+    </record>
     <record id="account_tax_template_p_req52" model="account.tax.template">
         <field name="description"/>
         <!-- for resetting the value on existing DBs -->
@@ -2622,7 +3136,7 @@
         ]"/>
     </record>
     <record id="account_tax_template_s_irpf21a" model="account.tax.template">
-        <field name="description">Retención  21% (Arrend.)</field>
+        <field name="description">Retención 21% (Arrend.)</field>
         <field name="type_tax_use">sale</field>
         <field name="name">Retenciones a cuenta 21% (Arrendamientos)</field>
         <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
diff --git a/addons/l10n_es/data/account_tax_group_data.xml b/addons/l10n_es/data/account_tax_group_data.xml
index 44963759a47..a866da49928 100644
--- a/addons/l10n_es/data/account_tax_group_data.xml
+++ b/addons/l10n_es/data/account_tax_group_data.xml
@@ -5,10 +5,18 @@
             <field name="name">IVA 0%</field>
             <field name="country_id" ref="base.es"/>
         </record>
+        <record id="tax_group_recargo_0" model="account.tax.group">
+            <field name="name">Recargo de Equivalencia 0%</field>
+            <field name="country_id" ref="base.es"/>
+        </record>
         <record id="tax_group_recargo_0-5" model="account.tax.group">
             <field name="name">Recargo de Equivalencia 0.5%</field>
             <field name="country_id" ref="base.es"/>
         </record>
+        <record id="tax_group_recargo_0-62" model="account.tax.group">
+            <field name="name">Recargo de Equivalencia 0.62%</field>
+            <field name="country_id" ref="base.es"/>
+        </record>
         <record id="tax_group_retenciones_1" model="account.tax.group">
             <field name="name">Retenciones 1%</field>
             <field name="country_id" ref="base.es"/>
diff --git a/addons/l10n_es/upgrades/15.0.5.1/post-migrate_update_taxes.py b/addons/l10n_es/upgrades/15.0.5.1/post-migrate_update_taxes.py
new file mode 100644
index 00000000000..f0cf8694c68
--- /dev/null
+++ b/addons/l10n_es/upgrades/15.0.5.1/post-migrate_update_taxes.py
@@ -0,0 +1,7 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo.addons.account.models.chart_template import update_taxes_from_templates
+
+
+def migrate(cr, version):
+    update_taxes_from_templates(cr, 'l10n_es.account_chart_template_common')