According to the documentation from IPCF, the proportion of VAT that may not be claimed back must be recorded by default on the same account as the base amount in a different move line that this base amount. Task ID: #2373849 closes odoo/odoo#67492 X-original-commit: 8b831cd5d1d837b103aab1abd5ee3cbe0e6787d7 Signed-off-by: Quentin De Paoli (qdp) <qdp@openerp.com> Signed-off-by: Florian Gilbert <FlorianGilbert@users.noreply.github.com>