In last added migration script in odoo@b40216a, the code assumes the chart of account of l10n_es is installed. But happens that you may have installed several l10n_* modules, including l10n_es, but not having the chart of l10n_es installed (you have installed the chart of another module).
In this case, then the update crashes because tax_ids is None and tuple(tax_ids) crashes!
closesodoo/odoo#79323
X-original-commit: b7d21a93c9712d96340c5d57eaeb91bae80028b5
Signed-off-by: Olivier Colson <oco@odoo.com>