diff --git a/addons/l10n_es/data/account_account_template_assoc_data.xml b/addons/l10n_es/data/account_account_template_assoc_data.xml
index 4ee54da1e7a..a8d11dd9068 100644
--- a/addons/l10n_es/data/account_account_template_assoc_data.xml
+++ b/addons/l10n_es/data/account_account_template_assoc_data.xml
@@ -55,7 +55,7 @@
         <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_account_type_current_assets"/>
+        <field name="user_type_id" ref="account.data_unaffected_earnings"/>
         <field name="chart_template_id" ref="account_chart_template_assoc"/>
     </record>
     <record id="account_assoc_1300" model="account.account.template">
diff --git a/addons/l10n_es/data/account_account_template_full_data.xml b/addons/l10n_es/data/account_account_template_full_data.xml
index 8eeb0e2c21c..e9c8396de37 100644
--- a/addons/l10n_es/data/account_account_template_full_data.xml
+++ b/addons/l10n_es/data/account_account_template_full_data.xml
@@ -83,7 +83,7 @@
         <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_account_type_current_assets"/>
+        <field name="user_type_id" ref="account.data_unaffected_earnings"/>
         <field name="chart_template_id" ref="account_chart_template_full"/>
     </record>
     <record id="account_full_130" model="account.account.template">
diff --git a/addons/l10n_es/data/account_account_template_pymes_data.xml b/addons/l10n_es/data/account_account_template_pymes_data.xml
index dd88f82ffd7..1dd4a475f3c 100644
--- a/addons/l10n_es/data/account_account_template_pymes_data.xml
+++ b/addons/l10n_es/data/account_account_template_pymes_data.xml
@@ -55,7 +55,7 @@
         <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_account_type_current_assets"/>
+        <field name="user_type_id" ref="account.data_unaffected_earnings"/>
         <field name="chart_template_id" ref="account_chart_template_pymes"/>
     </record>
     <record id="account_pymes_130" model="account.account.template">