2026-02-20 09:59:42 +01:00
<?xml version="1.0" encoding="utf-8"?>
2024-10-31 09:25:58 +01:00
<!-- This file is part of Tryton. The COPYRIGHT file at the top level of
this repository contains the full copyright notices and license terms. -->
<tryton>
<data language= "es" >
<record id= "account_type_template_root_es" model= "account.account.type.template" >
<field name= "name" > Plan de tipos de Cuentas Universal</field>
<field name= "sequence" eval= "10" />
<field name= "statement" eval= "None" />
</record>
<record id= "account_type_template_assets_es" model= "account.account.type.template" >
<field name= "name" > Activos</field>
<field name= "parent" ref= "account_type_template_root_es" />
<field name= "sequence" eval= "10" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_current_assets_es" model= "account.account.type.template" >
<field name= "name" > Activos corrientes</field>
<field name= "parent" ref= "account_type_template_assets_es" />
<field name= "sequence" eval= "10" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_accounts_receivable_es" model= "account.account.type.template" >
<field name= "name" > Cuentas a cobrar</field>
<field name= "parent" ref= "account_type_template_current_assets_es" />
<field name= "sequence" eval= "10" />
<field name= "statement" > balance</field>
<field name= "assets" eval= "True" />
<field name= "receivable" eval= "True" />
</record>
<record id= "account_type_template_cash_es" model= "account.account.type.template" >
<field name= "name" > Efectivo y equivalentes</field>
<field name= "parent" ref= "account_type_template_current_assets_es" />
<field name= "sequence" eval= "20" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_inventories_es" model= "account.account.type.template" >
<field name= "name" > Inventarios</field>
<field name= "parent" ref= "account_type_template_current_assets_es" />
<field name= "sequence" eval= "30" />
<field name= "statement" > balance</field>
<field name= "stock" eval= "True" />
</record>
<record id= "account_type_template_petty_cash_es" model= "account.account.type.template" >
<field name= "name" > Efectivo en el banco, caja chica, efectivo en mano</field>
<field name= "parent" ref= "account_type_template_current_assets_es" />
<field name= "sequence" eval= "40" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_prepaid_expenses_es" model= "account.account.type.template" >
<field name= "name" > Gastos prepagados por servicios futuros que se usaran en un año</field>
<field name= "parent" ref= "account_type_template_current_assets_es" />
<field name= "sequence" eval= "50" />
<field name= "statement" > balance</field>
<field name= "assets" eval= "True" />
</record>
<record id= "account_type_template_revenue_earned_in_arrears_es" model= "account.account.type.template" >
<field name= "name" > Ingresos devengados por servicios prestados pero todavía no recibidos para el año actual</field>
<field name= "parent" ref= "account_type_template_current_assets_es" />
<field name= "sequence" eval= "60" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_loan_to_more_es" model= "account.account.type.template" >
<field name= "name" > Préstamos a (Menos de un período financiero)</field>
<field name= "parent" ref= "account_type_template_current_assets_es" />
<field name= "sequence" eval= "70" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_non_current_assets_es" model= "account.account.type.template" >
<field name= "name" > Activos no corrientes</field>
<field name= "parent" ref= "account_type_template_assets_es" />
<field name= "sequence" eval= "20" />
<field name= "statement" > balance</field>
<field name= "assets" eval= "True" />
</record>
<record id= "account_type_template_property_es" model= "account.account.type.template" >
<field name= "name" > Inmovilizado material</field>
<field name= "parent" ref= "account_type_template_non_current_assets_es" />
<field name= "sequence" eval= "10" />
<field name= "statement" > balance</field>
<field name= "assets" eval= "True" />
</record>
<record id= "account_type_template_investment_property_es" model= "account.account.type.template" >
<field name= "name" > Propiedades de inversión como bienes mantenidos con fines de inversión</field>
<field name= "parent" ref= "account_type_template_non_current_assets_es" />
<field name= "sequence" eval= "20" />
<field name= "statement" > balance</field>
<field name= "assets" eval= "True" />
</record>
<record id= "account_type_template_intangible_assets_es" model= "account.account.type.template" >
<field name= "name" > Activos intangibles, como patentes, derechos de autor y fondo de comercio</field>
<field name= "parent" ref= "account_type_template_non_current_assets_es" />
<field name= "sequence" eval= "30" />
<field name= "statement" > balance</field>
<field name= "assets" eval= "True" />
</record>
<record id= "account_type_template_financial_assets_es" model= "account.account.type.template" >
<field name= "name" > Activos financieros (excluidas las inversiones contabilizadas utilizando el método de la participación, las cuentas por cobrar y el efectivo y equivalentes de efectivo), como los pagarés por cobrar</field>
<field name= "parent" ref= "account_type_template_non_current_assets_es" />
<field name= "sequence" eval= "40" />
<field name= "statement" > balance</field>
<field name= "assets" eval= "True" />
</record>
<record id= "account_type_template_investments_es" model= "account.account.type.template" >
<field name= "name" > Inversiones contabilizadas utilizando el método de la participación</field>
<field name= "parent" ref= "account_type_template_non_current_assets_es" />
<field name= "sequence" eval= "50" />
<field name= "statement" > balance</field>
<field name= "assets" eval= "True" />
</record>
<record id= "account_type_template_biological_assets_es" model= "account.account.type.template" >
<field name= "name" > Activos biológicos, que son plantas o animales vivos.</field>
<field name= "parent" ref= "account_type_template_non_current_assets_es" />
<field name= "sequence" eval= "60" />
<field name= "statement" > balance</field>
<field name= "assets" eval= "True" />
</record>
<record id= "account_type_template_loan_to_less_es" model= "account.account.type.template" >
<field name= "name" > Préstamos a (Más de un período financiero)</field>
<field name= "parent" ref= "account_type_template_non_current_assets_es" />
<field name= "sequence" eval= "70" />
<field name= "statement" > balance</field>
<field name= "assets" eval= "True" />
</record>
<record id= "account_type_template_current_liabilities_es" model= "account.account.type.template" >
<field name= "name" > Pasivo</field>
<field name= "sequence" eval= "20" />
<field name= "parent" ref= "account_type_template_root_es" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_payable_es" model= "account.account.type.template" >
<field name= "name" > Cuentas a pagar</field>
<field name= "parent" ref= "account_type_template_current_liabilities_es" />
<field name= "sequence" eval= "10" />
<field name= "statement" > balance</field>
<field name= "payable" eval= "True" />
</record>
<record id= "account_type_template_provisions_es" model= "account.account.type.template" >
<field name= "name" > Provisiones para garantías o decisiones judiciales (pasivos contingentes que son probables y medibles)</field>
<field name= "parent" ref= "account_type_template_current_liabilities_es" />
<field name= "sequence" eval= "20" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_financial_liabilities_es" model= "account.account.type.template" >
<field name= "name" > Pasivos financieros (excluidas provisiones y cuentas por pagar), como pagarés y bonos corporativos</field>
<field name= "parent" ref= "account_type_template_current_liabilities_es" />
<field name= "sequence" eval= "30" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_current_tax_es" model= "account.account.type.template" >
<field name= "name" > Pasivos y activos por impuestos corrientes</field>
<field name= "parent" ref= "account_type_template_current_liabilities_es" />
<field name= "sequence" eval= "40" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_deferred_tax_es" model= "account.account.type.template" >
<field name= "name" > Pasivos y activos por impuestos diferidos</field>
<field name= "parent" ref= "account_type_template_current_liabilities_es" />
<field name= "sequence" eval= "50" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_unearned_revenue_es" model= "account.account.type.template" >
<field name= "name" > Ingresos no devengados por servicios pagados por los clientes pero que aún no se han prestado</field>
<field name= "parent" ref= "account_type_template_current_liabilities_es" />
<field name= "sequence" eval= "60" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_interests_es" model= "account.account.type.template" >
<field name= "name" > Intereses sobre acciones prestadas</field>
<field name= "parent" ref= "account_type_template_current_liabilities_es" />
<field name= "sequence" eval= "70" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_creditor_equity_es" model= "account.account.type.template" >
<field name= "name" > Fondos propios de los acreedores</field>
<field name= "parent" ref= "account_type_template_current_liabilities_es" />
<field name= "sequence" eval= "80" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_equity_es" model= "account.account.type.template" >
<field name= "name" > Fondos propios / capital</field>
<field name= "parent" ref= "account_type_template_root_es" />
<field name= "sequence" eval= "30" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_capital_es" model= "account.account.type.template" >
<field name= "name" > Capital emitido y reservas atribuibles a los accionistas de la sociedad dominante (participación controladora)</field>
<field name= "parent" ref= "account_type_template_equity_es" />
<field name= "sequence" eval= "10" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_non_controlling_interest_es" model= "account.account.type.template" >
<field name= "name" > Participación minoritaria en el capital</field>
<field name= "parent" ref= "account_type_template_equity_es" />
<field name= "sequence" eval= "20" />
<field name= "statement" > balance</field>
</record>
<record id= "account_type_template_profit_loss_es" model= "account.account.type.template" >
<field name= "name" > Pérdidas y ganancias ejercicio actual</field>
<field name= "sequence" eval= "30" />
<field name= "parent" ref= "account_type_template_equity_es" />
<field name= "statement" > income</field>
</record>
<record id= "account_type_template_operating_section_es" model= "account.account.type.template" >
<field name= "name" > Sección operativa</field>
<field name= "sequence" eval= "10" />
<field name= "parent" ref= "account_type_template_profit_loss_es" />
<field name= "statement" > income</field>
</record>
<record id= "account_type_template_revenue_es" model= "account.account.type.template" >
<field name= "name" > Ingresos</field>
<field name= "parent" ref= "account_type_template_operating_section_es" />
<field name= "sequence" eval= "10" />
<field name= "statement" > income</field>
<field name= "revenue" eval= "True" />
</record>
<record id= "account_type_template_expenses_es" model= "account.account.type.template" >
<field name= "name" > Gastos</field>
<field name= "parent" ref= "account_type_template_profit_loss_es" />
<field name= "sequence" eval= "20" />
<field name= "statement" > income</field>
<field name= "expense" eval= "True" />
</record>
<record id= "account_type_template_cos_es" model= "account.account.type.template" >
<field name= "name" > Costes de ventas</field>
<field name= "parent" ref= "account_type_template_expenses_es" />
<field name= "sequence" eval= "10" />
<field name= "statement" > income</field>
<field name= "expense" eval= "True" />
</record>
<record id= "account_type_template_sga_es" model= "account.account.type.template" >
<field name= "name" > Gastos de venta, generales y administrativos</field>
<field name= "parent" ref= "account_type_template_expenses_es" />
<field name= "sequence" eval= "20" />
<field name= "statement" > income</field>
<field name= "stock" eval= "True" />
</record>
<record id= "account_type_template_depreciation_es" model= "account.account.type.template" >
<field name= "name" > Depreciación / amortización</field>
<field name= "parent" ref= "account_type_template_expenses_es" />
<field name= "sequence" eval= "30" />
<field name= "statement" > income</field>
</record>
<record id= "account_type_template_rd_es" model= "account.account.type.template" >
<field name= "name" > Gastos de investigación y desarrollo</field>
<field name= "parent" ref= "account_type_template_expenses_es" />
<field name= "sequence" eval= "40" />
<field name= "statement" > income</field>
</record>
<record id= "account_type_template_non_operating_section_es" model= "account.account.type.template" >
<field name= "name" > Sección no operativa</field>
<field name= "parent" ref= "account_type_template_profit_loss_es" />
<field name= "sequence" eval= "30" />
<field name= "statement" > income</field>
</record>
<record id= "account_type_template_other_revenues_es" model= "account.account.type.template" >
<field name= "name" > Otros ingresos o ganancias</field>
<field name= "parent" ref= "account_type_template_non_operating_section_es" />
<field name= "sequence" eval= "10" />
<field name= "statement" > income</field>
</record>
<record id= "account_type_template_other_expenses_es" model= "account.account.type.template" >
<field name= "name" > Otros gastos o pérdidas</field>
<field name= "parent" ref= "account_type_template_non_operating_section_es" />
<field name= "sequence" eval= "20" />
<field name= "statement" > income</field>
</record>
<record id= "account_type_template_finance_costs_es" model= "account.account.type.template" >
<field name= "name" > Costos financieros</field>
<field name= "parent" ref= "account_type_template_non_operating_section_es" />
<field name= "sequence" eval= "30" />
<field name= "statement" > income</field>
</record>
<record id= "account_type_template_income_tax_expense_es" model= "account.account.type.template" >
<field name= "name" > Gasto por impuesto de beneficios</field>
<field name= "parent" ref= "account_type_template_non_operating_section_es" />
<field name= "sequence" eval= "40" />
<field name= "statement" > income</field>
</record>
<record id= "account_type_template_irregular_items_es" model= "account.account.type.template" >
<field name= "name" > Artículos irregulares</field>
<field name= "parent" ref= "account_type_template_profit_loss_es" />
<field name= "sequence" eval= "40" />
<field name= "statement" > income</field>
</record>
<record id= "account_type_template_discontinued_operations_es" model= "account.account.type.template" >
<field name= "name" > Operaciones descontinuadas</field>
<field name= "parent" ref= "account_type_template_irregular_items_es" />
<field name= "sequence" eval= "10" />
<field name= "statement" > income</field>
</record>
<record id= "account_type_template_off_balance_es" model= "account.account.type.template" >
<field name= "name" > Fuera balance</field>
<field name= "parent" ref= "account_type_template_root_es" />
<field name= "sequence" eval= "40" />
<field name= "statement" > off-balance</field>
</record>
</data>
<data language= "es" >
<record id= "account_template_root_es" model= "account.account.template" >
<field name= "name" > Plan de cuentas universal</field>
<field name= "type" ref= "account_type_template_root_es" />
<field name= "closed" eval= "True" />
</record>
</data>
<data grouped= "1" language= "es" >
<record id= "account_template_1_0_0_es" model= "account.account.template" >
<field name= "code" > 1.0.0</field>
<field name= "name" > Activos</field>
<field name= "parent" ref= "account_template_root_es" />
</record>
<record id= "account_template_2_0_0_es" model= "account.account.template" >
<field name= "code" > 2.0.0</field>
<field name= "name" > Pasivos</field>
<field name= "parent" ref= "account_template_root_es" />
</record>
<record id= "account_template_3_0_0_es" model= "account.account.template" >
<field name= "code" > 3.0.0</field>
<field name= "name" > Capital</field>
<field name= "parent" ref= "account_template_root_es" />
</record>
<record id= "account_template_4_0_0_es" model= "account.account.template" >
<field name= "code" > 4.0.0</field>
<field name= "name" > Ingresos</field>
<field name= "parent" ref= "account_template_root_es" />
</record>
<record id= "account_template_5_0_0_es" model= "account.account.template" >
<field name= "code" > 5.0.0</field>
<field name= "name" > Gastos</field>
<field name= "parent" ref= "account_template_root_es" />
</record>
<record id= "account_template_6_0_0_es" model= "account.account.template" >
<field name= "code" > 6.0.0</field>
<field name= "name" > Otros (No operativos) Ingresos y gastos</field>
<field name= "parent" ref= "account_template_root_es" />
</record>
</data>
<data grouped= "1" language= "es" >
<record id= "account_template_1_1_0_es" model= "account.account.template" >
<field name= "code" > 1.1.0</field>
<field name= "name" > Efectivo y activos financieros</field>
<field name= "parent" ref= "account_template_1_0_0_es" />
</record>
<record id= "account_template_1_2_0_es" model= "account.account.template" >
<field name= "code" > 1.2.0</field>
<field name= "name" > Contratos y cuentas a cobrar</field>
<field name= "parent" ref= "account_template_1_0_0_es" />
</record>
<record id= "account_template_1_3_0_es" model= "account.account.template" >
<field name= "code" > 1.3.0</field>
<field name= "name" > Inventario</field>
<field name= "parent" ref= "account_template_1_0_0_es" />
</record>
<record id= "account_template_1_4_0_es" model= "account.account.template" >
<field name= "code" > 1.4.0</field>
<field name= "name" > Devengos y activos adicionales</field>
<field name= "parent" ref= "account_template_1_0_0_es" />
</record>
<record id= "account_template_1_5_0_es" model= "account.account.template" >
<field name= "code" > 1.5.0</field>
<field name= "name" > Inmovilizado material</field>
<field name= "parent" ref= "account_template_1_0_0_es" />
<field name= "type" ref= "account_type_template_property_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_1_6_0_es" model= "account.account.template" >
<field name= "code" > 1.6.0</field>
<field name= "name" > Amortización acumulada inmovilizado material</field>
<field name= "parent" ref= "account_template_1_0_0_es" />
<field name= "type" ref= "account_type_template_depreciation_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_1_7_0_es" model= "account.account.template" >
<field name= "code" > 1.7.0</field>
<field name= "name" > Inmovilizado inmaterial (Excluido el fondo de comercio)</field>
<field name= "parent" ref= "account_template_1_0_0_es" />
<field name= "type" ref= "account_type_template_intangible_assets_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_1_8_0_es" model= "account.account.template" >
<field name= "code" > 1.8.0</field>
<field name= "name" > Amortización acumulada inmovilizado inmaterial</field>
<field name= "parent" ref= "account_template_1_0_0_es" />
<field name= "type" ref= "account_type_template_intangible_assets_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_1_9_0_es" model= "account.account.template" >
<field name= "code" > 1.9.0</field>
<field name= "name" > Fondo de comercio</field>
<field name= "parent" ref= "account_template_1_0_0_es" />
<field name= "type" ref= "account_type_template_intangible_assets_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_2_1_0_es" model= "account.account.template" >
<field name= "code" > 2.1.0</field>
<field name= "name" > Cuentas a pagar</field>
<field name= "parent" ref= "account_template_2_0_0_es" />
<field name= "type" ref= "account_type_template_payable_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_2_2_0_es" model= "account.account.template" >
<field name= "code" > 2.2.0</field>
<field name= "name" > Devengos y otros pasivos</field>
<field name= "parent" ref= "account_template_2_0_0_es" />
</record>
<record id= "account_template_2_3_0_es" model= "account.account.template" >
<field name= "code" > 2.3.0</field>
<field name= "name" > Pasivo financiero</field>
<field name= "parent" ref= "account_template_2_0_0_es" />
<field name= "type" ref= "account_type_template_financial_liabilities_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_2_4_0_es" model= "account.account.template" >
<field name= "code" > 2.4.0</field>
<field name= "name" > Provisiones (Contingencias)</field>
<field name= "parent" ref= "account_template_2_0_0_es" />
<field name= "type" ref= "account_type_template_provisions_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_3_1_0_es" model= "account.account.template" >
<field name= "code" > 3.1.0</field>
<field name= "name" > Capital de los propietarios (atribuible a los propietarios de la sociedad dominante</field>
<field name= "parent" ref= "account_template_3_0_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_3_2_0_es" model= "account.account.template" >
<field name= "code" > 3.2.0</field>
<field name= "name" > Ganancias retenidas</field>
<field name= "parent" ref= "account_template_3_0_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_3_3_0_es" model= "account.account.template" >
<field name= "code" > 3.3.0</field>
<field name= "name" > Otros resultados integrales acumulados</field>
<field name= "parent" ref= "account_template_3_0_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_3_4_0_es" model= "account.account.template" >
<field name= "code" > 3.4.0</field>
<field name= "name" > Otros articulos del capital</field>
<field name= "parent" ref= "account_template_3_0_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_3_5_0_es" model= "account.account.template" >
<field name= "code" > 3.5.0</field>
<field name= "name" > Intereses no controladores (minoritarios)</field>
<field name= "parent" ref= "account_template_3_0_0_es" />
<field name= "type" ref= "account_type_template_non_controlling_interest_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_4_1_0_es" model= "account.account.template" >
<field name= "code" > 4.1.0</field>
<field name= "name" > Reconocidos en el punto del tiempo</field>
<field name= "parent" ref= "account_template_4_0_0_es" />
<field name= "type" ref= "account_type_template_revenue_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_4_2_0_es" model= "account.account.template" >
<field name= "code" > 4.2.0</field>
<field name= "name" > Reconocido a lo largo del tiempo</field>
<field name= "parent" ref= "account_template_4_0_0_es" />
<field name= "type" ref= "account_type_template_revenue_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_4_3_0_es" model= "account.account.template" >
<field name= "code" > 4.3.0</field>
<field name= "name" > Ajustes</field>
<field name= "parent" ref= "account_template_4_0_0_es" />
<field name= "type" ref= "account_type_template_revenue_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_5_1_0_es" model= "account.account.template" >
<field name= "code" > 5.1.0</field>
<field name= "name" > Gastos clasificados por naturaleza</field>
<field name= "parent" ref= "account_template_5_0_0_es" />
</record>
<record id= "account_template_5_2_0_es" model= "account.account.template" >
<field name= "code" > 5.2.0</field>
<field name= "name" > Gastos clasificados por función</field>
<field name= "parent" ref= "account_template_5_0_0_es" />
</record>
<record id= "account_template_6_1_0_es" model= "account.account.template" >
<field name= "code" > 6.1.0</field>
<field name= "name" > Otros ingresos y gastos</field>
<field name= "parent" ref= "account_template_6_0_0_es" />
</record>
<record id= "account_template_6_2_0_es" model= "account.account.template" >
<field name= "code" > 6.2.0</field>
<field name= "name" > Pérdidas y ganancias</field>
<field name= "parent" ref= "account_template_6_0_0_es" />
<field name= "type" ref= "account_type_template_finance_costs_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_6_3_0_es" model= "account.account.template" >
<field name= "code" > 6.3.0</field>
<field name= "name" > Impuestos (aparte de los beneficios y la nómina) y tarifas</field>
<field name= "parent" ref= "account_template_6_0_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
<field name= "closed" eval= "True" />
</record>
<record id= "account_template_6_4_0_es" model= "account.account.template" >
<field name= "code" > 6.4.0</field>
<field name= "name" > Impuestos sobre el beneficio</field>
<field name= "parent" ref= "account_template_6_0_0_es" />
<field name= "type" ref= "account_type_template_income_tax_expense_es" />
</record>
</data>
<data grouped= "1" language= "es" >
<record id= "account_template_1_1_1_es" model= "account.account.template" >
<field name= "code" > 1.1.1</field>
<field name= "name" > Efectivo y equivalentes</field>
<field name= "parent" ref= "account_template_1_1_0_es" />
<field name= "type" ref= "account_type_template_cash_es" />
</record>
<record id= "account_template_1_1_2_es" model= "account.account.template" >
<field name= "code" > 1.1.2</field>
<field name= "name" > Activos financieros (Inversiones)</field>
<field name= "parent" ref= "account_template_1_1_0_es" />
<field name= "type" ref= "account_type_template_investments_es" />
</record>
<record id= "account_template_1_1_3_es" model= "account.account.template" >
<field name= "code" > 1.1.3</field>
<field name= "name" > Efectivo y activos financieros restringidos</field>
<field name= "parent" ref= "account_template_1_1_0_es" />
<field name= "type" ref= "account_type_template_cash_es" />
</record>
<record id= "account_template_1_1_4_es" model= "account.account.template" >
<field name= "code" > 1.1.4</field>
<field name= "name" > Activos financieros e inversiones adicionales</field>
<field name= "parent" ref= "account_template_1_1_0_es" />
<field name= "type" ref= "account_type_template_financial_assets_es" />
</record>
<record id= "account_template_1_2_1_es" model= "account.account.template" >
<field name= "code" > 1.2.1</field>
<field name= "name" > Cuentas, pagarés y préstamos por cobrar</field>
<field name= "parent" ref= "account_template_1_2_0_es" />
<field name= "type" ref= "account_type_template_accounts_receivable_es" />
<field name= "party_required" eval= "True" />
<field name= "reconcile" eval= "True" />
</record>
<record id= "account_template_1_2_2_es" model= "account.account.template" >
<field name= "code" > 1.2.2</field>
<field name= "name" > Contratos</field>
<field name= "parent" ref= "account_template_1_2_0_es" />
<field name= "type" ref= "account_type_template_accounts_receivable_es" />
<field name= "party_required" eval= "True" />
<field name= "reconcile" eval= "True" />
</record>
<record id= "account_template_1_2_3_es" model= "account.account.template" >
<field name= "code" > 1.2.3</field>
<field name= "name" > No comerciales y otras cuentas por cobrar</field>
<field name= "parent" ref= "account_template_1_2_0_es" />
<field name= "type" ref= "account_type_template_accounts_receivable_es" />
<field name= "party_required" eval= "True" />
<field name= "reconcile" eval= "True" />
</record>
<record id= "account_template_1_3_1_es" model= "account.account.template" >
<field name= "code" > 1.3.1</field>
<field name= "name" > Mercancías</field>
<field name= "parent" ref= "account_template_1_3_0_es" />
<field name= "type" ref= "account_type_template_inventories_es" />
</record>
<record id= "account_template_1_3_2_es" model= "account.account.template" >
<field name= "code" > 1.3.2</field>
<field name= "name" > Materia prima, piezas y suministros</field>
<field name= "parent" ref= "account_template_1_3_0_es" />
<field name= "type" ref= "account_type_template_inventories_es" />
</record>
<record id= "account_template_1_3_3_es" model= "account.account.template" >
<field name= "code" > 1.3.3</field>
<field name= "name" > Trabajo en curso</field>
<field name= "parent" ref= "account_template_1_3_0_es" />
<field name= "type" ref= "account_type_template_inventories_es" />
</record>
<record id= "account_template_1_3_4_es" model= "account.account.template" >
<field name= "code" > 1.3.4</field>
<field name= "name" > Productos terminados</field>
<field name= "parent" ref= "account_template_1_3_0_es" />
<field name= "type" ref= "account_type_template_inventories_es" />
</record>
<record id= "account_template_1_3_5_es" model= "account.account.template" >
<field name= "code" > 1.3.5</field>
<field name= "name" > Otros inventarios</field>
<field name= "parent" ref= "account_template_1_3_0_es" />
<field name= "type" ref= "account_type_template_inventories_es" />
</record>
<record id= "account_template_1_4_1_es" model= "account.account.template" >
<field name= "code" > 1.4.1</field>
<field name= "name" > Gastos pagados por adelantado</field>
<field name= "parent" ref= "account_template_1_4_0_es" />
<field name= "type" ref= "account_type_template_prepaid_expenses_es" />
</record>
<record id= "account_template_1_4_2_es" model= "account.account.template" >
<field name= "code" > 1.4.2</field>
<field name= "name" > Ingresos devengados</field>
<field name= "parent" ref= "account_template_1_4_0_es" />
<field name= "type" ref= "account_type_template_revenue_earned_in_arrears_es" />
</record>
<record id= "account_template_1_4_3_es" model= "account.account.template" >
<field name= "code" > 1.4.3</field>
<field name= "name" > Activos adicionales</field>
<field name= "parent" ref= "account_template_1_4_0_es" />
</record>
<record id= "account_template_1_5_1_es" model= "account.account.template" >
<field name= "code" > 1.5.1</field>
<field name= "name" > Terrenos y sus mejoras</field>
<field name= "parent" ref= "account_template_1_5_0_es" />
<field name= "type" ref= "account_type_template_property_es" />
</record>
<record id= "account_template_1_5_2_es" model= "account.account.template" >
<field name= "code" > 1.5.2</field>
<field name= "name" > Edificios, estructuras y sus mejoras</field>
<field name= "parent" ref= "account_template_1_5_0_es" />
<field name= "type" ref= "account_type_template_property_es" />
</record>
<record id= "account_template_1_5_3_es" model= "account.account.template" >
<field name= "code" > 1.5.3</field>
<field name= "name" > Maquinaria y equipamientos</field>
<field name= "parent" ref= "account_template_1_5_0_es" />
<field name= "type" ref= "account_type_template_property_es" />
</record>
<record id= "account_template_1_5_4_es" model= "account.account.template" >
<field name= "code" > 1.5.4</field>
<field name= "name" > Muebles y accesorios</field>
<field name= "parent" ref= "account_template_1_5_0_es" />
<field name= "type" ref= "account_type_template_property_es" />
</record>
<record id= "account_template_1_5_5_es" model= "account.account.template" >
<field name= "code" > 1.5.5</field>
<field name= "name" > Activos de derecho de uso (Clasificados como PP y E)</field>
<field name= "parent" ref= "account_template_1_5_0_es" />
<field name= "type" ref= "account_type_template_property_es" />
</record>
<record id= "account_template_1_5_6_es" model= "account.account.template" >
<field name= "code" > 1.5.6</field>
<field name= "name" > Otras propiedades, plantas y equipamientos</field>
<field name= "parent" ref= "account_template_1_5_0_es" />
<field name= "type" ref= "account_type_template_property_es" />
</record>
<record id= "account_template_1_5_7_es" model= "account.account.template" >
<field name= "code" > 1.5.7</field>
<field name= "name" > Construcciones en curso</field>
<field name= "parent" ref= "account_template_1_5_0_es" />
<field name= "type" ref= "account_type_template_property_es" />
</record>
<record id= "account_template_1_6_1_es" model= "account.account.template" >
<field name= "code" > 1.6.1</field>
<field name= "name" > Agotamiento acumulado</field>
<field name= "parent" ref= "account_template_1_6_0_es" />
<field name= "type" ref= "account_type_template_depreciation_es" />
</record>
<record id= "account_template_1_6_2_es" model= "account.account.template" >
<field name= "code" > 1.6.2</field>
<field name= "name" > Depreciación acumulada</field>
<field name= "parent" ref= "account_template_1_6_0_es" />
<field name= "type" ref= "account_type_template_depreciation_es" />
</record>
<record id= "account_template_1_7_1_es" model= "account.account.template" >
<field name= "code" > 1.7.1</field>
<field name= "name" > Propiedad intelectual</field>
<field name= "parent" ref= "account_template_1_7_0_es" />
<field name= "type" ref= "account_type_template_intangible_assets_es" />
</record>
<record id= "account_template_1_7_2_es" model= "account.account.template" >
<field name= "code" > 1.7.2</field>
<field name= "name" > Software informatico</field>
<field name= "parent" ref= "account_template_1_7_0_es" />
<field name= "type" ref= "account_type_template_intangible_assets_es" />
</record>
<record id= "account_template_1_7_3_es" model= "account.account.template" >
<field name= "code" > 1.7.3</field>
<field name= "name" > Activos de comercio y distribución</field>
<field name= "parent" ref= "account_template_1_7_0_es" />
<field name= "type" ref= "account_type_template_intangible_assets_es" />
</record>
<record id= "account_template_1_7_4_es" model= "account.account.template" >
<field name= "code" > 1.7.4</field>
<field name= "name" > Derechos y contratos</field>
<field name= "parent" ref= "account_template_1_7_0_es" />
<field name= "type" ref= "account_type_template_intangible_assets_es" />
</record>
<record id= "account_template_1_7_5_es" model= "account.account.template" >
<field name= "code" > 1.7.5</field>
<field name= "name" > Derechos de uso de activos</field>
<field name= "parent" ref= "account_template_1_7_0_es" />
<field name= "type" ref= "account_type_template_intangible_assets_es" />
</record>
<record id= "account_template_1_7_6_es" model= "account.account.template" >
<field name= "code" > 1.7.6</field>
<field name= "name" > Activos cripto</field>
<field name= "parent" ref= "account_template_1_7_0_es" />
<field name= "type" ref= "account_type_template_intangible_assets_es" />
</record>
<record id= "account_template_1_7_7_es" model= "account.account.template" >
<field name= "code" > 1.7.7</field>
<field name= "name" > Otros activos inmateriales</field>
<field name= "parent" ref= "account_template_1_7_0_es" />
<field name= "type" ref= "account_type_template_intangible_assets_es" />
</record>
<record id= "account_template_1_7_8_es" model= "account.account.template" >
<field name= "code" > 1.7.8</field>
<field name= "name" > Adquisiciones en curso</field>
<field name= "parent" ref= "account_template_1_7_0_es" />
<field name= "type" ref= "account_type_template_intangible_assets_es" />
</record>
<record id= "account_template_2_1_1_es" model= "account.account.template" >
<field name= "code" > 2.1.1</field>
<field name= "name" > Cuentas a pagar comerciales</field>
<field name= "parent" ref= "account_template_2_1_0_es" />
<field name= "type" ref= "account_type_template_payable_es" />
<field name= "party_required" eval= "True" />
<field name= "reconcile" eval= "True" />
</record>
<record id= "account_template_2_1_2_es" model= "account.account.template" >
<field name= "code" > 2.1.2</field>
<field name= "name" > Dividendos a pagar</field>
<field name= "parent" ref= "account_template_2_1_0_es" />
<field name= "type" ref= "account_type_template_payable_es" />
<field name= "party_required" eval= "True" />
<field name= "reconcile" eval= "True" />
</record>
<record id= "account_template_2_1_3_es" model= "account.account.template" >
<field name= "code" > 2.1.3</field>
<field name= "name" > Intereses a pagar</field>
<field name= "parent" ref= "account_template_2_1_0_es" />
<field name= "type" ref= "account_type_template_payable_es" />
<field name= "reconcile" eval= "True" />
</record>
<record id= "account_template_2_1_4_es" model= "account.account.template" >
<field name= "code" > 2.1.4</field>
<field name= "name" > Otras cuentas a pagar</field>
<field name= "parent" ref= "account_template_2_1_0_es" />
<field name= "type" ref= "account_type_template_payable_es" />
<field name= "party_required" eval= "True" />
<field name= "reconcile" eval= "True" />
</record>
<record id= "account_template_2_2_1_es" model= "account.account.template" >
<field name= "code" > 2.2.1</field>
<field name= "name" > Gastos devengados (incluyendo nominas)</field>
<field name= "parent" ref= "account_template_2_2_0_es" />
<field name= "type" ref= "account_type_template_expenses_es" />
</record>
<record id= "account_template_2_2_2_es" model= "account.account.template" >
<field name= "code" > 2.2.2</field>
<field name= "name" > Ingresos diferidos (Ingresos no devengados)</field>
<field name= "parent" ref= "account_template_2_2_0_es" />
<field name= "type" ref= "account_type_template_unearned_revenue_es" />
</record>
<record id= "account_template_2_2_3_es" model= "account.account.template" >
<field name= "code" > 2.2.3</field>
<field name= "name" > Impuestos devengados (distintos de la nomina)</field>
<field name= "parent" ref= "account_template_2_2_0_es" />
<field name= "type" ref= "account_type_template_deferred_tax_es" />
</record>
<record id= "account_template_2_2_4_es" model= "account.account.template" >
<field name= "code" > 2.2.4</field>
<field name= "name" > Otros pasivos (no financieros)</field>
<field name= "parent" ref= "account_template_2_2_0_es" />
<field name= "type" ref= "account_type_template_deferred_tax_es" />
</record>
<record id= "account_template_2_3_1_es" model= "account.account.template" >
<field name= "code" > 2.3.1</field>
<field name= "name" > Pagarés por pagar</field>
<field name= "parent" ref= "account_template_2_3_0_es" />
<field name= "type" ref= "account_type_template_financial_liabilities_es" />
</record>
<record id= "account_template_2_3_2_es" model= "account.account.template" >
<field name= "code" > 2.3.2</field>
<field name= "name" > Préstamos a pagar</field>
<field name= "parent" ref= "account_template_2_3_0_es" />
<field name= "type" ref= "account_type_template_financial_liabilities_es" />
</record>
<record id= "account_template_2_3_3_es" model= "account.account.template" >
<field name= "code" > 2.3.3</field>
<field name= "name" > Bonos (obligaciones)</field>
<field name= "parent" ref= "account_template_2_3_0_es" />
<field name= "type" ref= "account_type_template_financial_liabilities_es" />
</record>
<record id= "account_template_2_3_4_es" model= "account.account.template" >
<field name= "code" > 2.3.4</field>
<field name= "name" > Otras deudas y empréstitos</field>
<field name= "parent" ref= "account_template_2_3_0_es" />
<field name= "type" ref= "account_type_template_financial_liabilities_es" />
</record>
<record id= "account_template_2_3_5_es" model= "account.account.template" >
<field name= "code" > 2.3.5</field>
<field name= "name" > Obligaciones de arrendamiento</field>
<field name= "parent" ref= "account_template_2_3_0_es" />
<field name= "type" ref= "account_type_template_financial_liabilities_es" />
</record>
<record id= "account_template_2_3_6_es" model= "account.account.template" >
<field name= "code" > 2.3.6</field>
<field name= "name" > Pasivos de derivados financieros</field>
<field name= "parent" ref= "account_template_2_3_0_es" />
<field name= "type" ref= "account_type_template_financial_liabilities_es" />
</record>
<record id= "account_template_2_3_7_es" model= "account.account.template" >
<field name= "code" > 2.3.7</field>
<field name= "name" > Otros pasivos financieros</field>
<field name= "parent" ref= "account_template_2_3_0_es" />
<field name= "type" ref= "account_type_template_financial_liabilities_es" />
</record>
<record id= "account_template_2_4_1_es" model= "account.account.template" >
<field name= "code" > 2.4.1</field>
<field name= "name" > Provisiones relacionadas con clientes</field>
<field name= "parent" ref= "account_template_2_4_0_es" />
<field name= "type" ref= "account_type_template_provisions_es" />
</record>
<record id= "account_template_2_4_2_es" model= "account.account.template" >
<field name= "code" > 2.4.2</field>
<field name= "name" > Provisiones de litígios y regulaciones</field>
<field name= "parent" ref= "account_template_2_4_0_es" />
<field name= "type" ref= "account_type_template_provisions_es" />
</record>
<record id= "account_template_2_4_3_es" model= "account.account.template" >
<field name= "code" > 2.4.3</field>
<field name= "name" > Otras provisiones</field>
<field name= "parent" ref= "account_template_2_4_0_es" />
<field name= "type" ref= "account_type_template_provisions_es" />
</record>
<record id= "account_template_3_1_1_es" model= "account.account.template" >
<field name= "code" > 3.1.1</field>
<field name= "name" > Patrimonio neto a la par (capital emitido)</field>
<field name= "parent" ref= "account_template_3_1_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_1_2_es" model= "account.account.template" >
<field name= "code" > 3.1.2</field>
<field name= "name" > Capital desembolsado adicional</field>
<field name= "parent" ref= "account_template_3_1_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_2_1_es" model= "account.account.template" >
<field name= "code" > 3.2.1</field>
<field name= "name" > Apropiado</field>
<field name= "parent" ref= "account_template_3_2_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_2_3_es" model= "account.account.template" >
<field name= "code" > 3.2.3</field>
<field name= "name" > Déficit</field>
<field name= "parent" ref= "account_template_3_2_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_2_4_es" model= "account.account.template" >
<field name= "code" > 3.2.4</field>
<field name= "name" > En suspense zero</field>
<field name= "parent" ref= "account_template_3_2_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_3_1_es" model= "account.account.template" >
<field name= "code" > 3.3.1</field>
<field name= "name" > Diferencias de cambio en la traducción</field>
<field name= "parent" ref= "account_template_3_3_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_3_2_es" model= "account.account.template" >
<field name= "code" > 3.3.2</field>
<field name= "name" > Coberturas de flujo de caja</field>
<field name= "parent" ref= "account_template_3_3_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_3_3_es" model= "account.account.template" >
<field name= "code" > 3.3.3</field>
<field name= "name" > Pérdidas y ganancias al volver a medir las inversiones disponibles para la venta</field>
<field name= "parent" ref= "account_template_3_3_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_3_4_es" model= "account.account.template" >
<field name= "code" > 3.3.4</field>
<field name= "name" > Remediciones de Planes de Beneficios Definidos</field>
<field name= "parent" ref= "account_template_3_3_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_3_5_es" model= "account.account.template" >
<field name= "code" > 3.3.5</field>
<field name= "name" > Superávit de revalorización (solo IFRS)</field>
<field name= "parent" ref= "account_template_3_3_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_4_1_es" model= "account.account.template" >
<field name= "code" > 3.4.1</field>
<field name= "name" > Artículos relacionados con ESOP</field>
<field name= "parent" ref= "account_template_3_4_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_4_2_es" model= "account.account.template" >
<field name= "code" > 3.4.2</field>
<field name= "name" > Acciones suscritas pendientes de cobro</field>
<field name= "parent" ref= "account_template_3_4_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_4_3_es" model= "account.account.template" >
<field name= "code" > 3.4.3</field>
<field name= "name" > Autocartera (no extinguida)</field>
<field name= "parent" ref= "account_template_3_4_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_3_4_4_es" model= "account.account.template" >
<field name= "code" > 3.4.4</field>
<field name= "name" > Patrimonio neto diverso</field>
<field name= "parent" ref= "account_template_3_4_0_es" />
<field name= "type" ref= "account_type_template_capital_es" />
</record>
<record id= "account_template_4_1_1_es" model= "account.account.template" >
<field name= "code" > 4.1.1</field>
<field name= "name" > Bienes</field>
<field name= "parent" ref= "account_template_4_1_0_es" />
<field name= "type" ref= "account_type_template_revenue_es" />
</record>
<record id= "account_template_4_1_2_es" model= "account.account.template" >
<field name= "code" > 4.1.2</field>
<field name= "name" > Servicios</field>
<field name= "parent" ref= "account_template_4_1_0_es" />
<field name= "type" ref= "account_type_template_revenue_es" />
</record>
<record id= "account_template_4_2_1_es" model= "account.account.template" >
<field name= "code" > 4.2.1</field>
<field name= "name" > Productos</field>
<field name= "parent" ref= "account_template_4_2_0_es" />
<field name= "type" ref= "account_type_template_revenue_es" />
</record>
<record id= "account_template_4_2_2_es" model= "account.account.template" >
<field name= "code" > 4.2.2</field>
<field name= "name" > Servicios</field>
<field name= "parent" ref= "account_template_4_2_0_es" />
<field name= "type" ref= "account_type_template_revenue_es" />
</record>
<record id= "account_template_4_3_1_es" model= "account.account.template" >
<field name= "code" > 4.3.1</field>
<field name= "name" > Consideración variable</field>
<field name= "parent" ref= "account_template_4_3_0_es" />
<field name= "type" ref= "account_type_template_revenue_es" />
</record>
<record id= "account_template_4_3_2_es" model= "account.account.template" >
<field name= "code" > 4.3.2</field>
<field name= "name" > Consideraciones pagadas (a pagar) a clientes</field>
<field name= "parent" ref= "account_template_4_3_0_es" />
<field name= "type" ref= "account_type_template_revenue_es" />
</record>
<record id= "account_template_4_3_3_es" model= "account.account.template" >
<field name= "code" > 4.3.3</field>
<field name= "name" > Otros ajustes</field>
<field name= "parent" ref= "account_template_4_3_0_es" />
<field name= "type" ref= "account_type_template_revenue_es" />
</record>
<record id= "account_template_5_1_1_es" model= "account.account.template" >
<field name= "code" > 5.1.1</field>
<field name= "name" > Mercancía, material, piezas y suministros</field>
<field name= "parent" ref= "account_template_5_1_0_es" />
<field name= "type" ref= "account_type_template_cos_es" />
</record>
<record id= "account_template_5_1_2_es" model= "account.account.template" >
<field name= "code" > 5.1.2</field>
<field name= "name" > Beneficios empleados</field>
<field name= "parent" ref= "account_template_5_1_0_es" />
</record>
<record id= "account_template_5_1_3_es" model= "account.account.template" >
<field name= "code" > 5.1.3</field>
<field name= "name" > Servicios</field>
<field name= "parent" ref= "account_template_5_1_0_es" />
<field name= "type" ref= "account_type_template_cos_es" />
</record>
<record id= "account_template_5_1_4_es" model= "account.account.template" >
<field name= "code" > 5.1.4</field>
<field name= "name" > Alquiler, depreciación amortizacación y agotamiento</field>
<field name= "parent" ref= "account_template_5_1_0_es" />
<field name= "type" ref= "account_type_template_depreciation_es" />
</record>
<record id= "account_template_5_1_5_es" model= "account.account.template" >
<field name= "code" > 5.1.5</field>
<field name= "name" > Aumento (o disminución) del inventerior de productos finalizados o en curso</field>
<field name= "parent" ref= "account_template_5_1_0_es" />
<field name= "type" ref= "account_type_template_sga_es" />
</record>
<record id= "account_template_5_1_6_es" model= "account.account.template" >
<field name= "code" > 5.1.6</field>
<field name= "name" > Otros trabajos realizados por la entidad y capitalizados</field>
<field name= "parent" ref= "account_template_5_1_0_es" />
</record>
<record id= "account_template_5_2_1_es" model= "account.account.template" >
<field name= "code" > 5.2.1</field>
<field name= "name" > Costes de venta</field>
<field name= "parent" ref= "account_template_5_1_0_es" />
<field name= "type" ref= "account_type_template_cos_es" />
</record>
<record id= "account_template_5_2_2_es" model= "account.account.template" >
<field name= "code" > 5.2.2</field>
<field name= "name" > Ventas, general y administración</field>
<field name= "parent" ref= "account_template_5_2_0_es" />
<field name= "type" ref= "account_type_template_sga_es" />
</record>
<record id= "account_template_5_2_3_es" model= "account.account.template" >
<field name= "code" > 5.2.3</field>
<field name= "name" > Pérdidas de credito (reverso) en cuentas a cobrar</field>
<field name= "parent" ref= "account_template_5_2_0_es" />
<field name= "type" ref= "account_type_template_cos_es" />
</record>
<record id= "account_template_6_1_1_es" model= "account.account.template" >
<field name= "code" > 6.1.1</field>
<field name= "name" > Otros ingresos</field>
<field name= "parent" ref= "account_template_6_1_0_es" />
<field name= "type" ref= "account_type_template_other_revenues_es" />
</record>
<record id= "account_template_6_1_2_es" model= "account.account.template" >
<field name= "code" > 6.1.2</field>
<field name= "name" > Otros gastos</field>
<field name= "parent" ref= "account_template_6_1_0_es" />
<field name= "type" ref= "account_type_template_other_expenses_es" />
</record>
<record id= "account_template_6_2_1_es" model= "account.account.template" >
<field name= "code" > 6.2.1</field>
<field name= "name" > Ganancias (pérdidas) en transaciones en otras divisas</field>
<field name= "parent" ref= "account_template_6_2_0_es" />
<field name= "type" ref= "account_type_template_finance_costs_es" />
</record>
<record id= "account_template_6_2_2_es" model= "account.account.template" >
<field name= "code" > 6.2.2</field>
<field name= "name" > Ganancias (pérdidas) en inversiones</field>
<field name= "parent" ref= "account_template_6_2_0_es" />
<field name= "type" ref= "account_type_template_finance_costs_es" />
</record>
<record id= "account_template_6_2_3_es" model= "account.account.template" >
<field name= "code" > 6.2.3</field>
<field name= "name" > Ganancias (pérdidas) en derivados</field>
<field name= "parent" ref= "account_template_6_2_0_es" />
<field name= "type" ref= "account_type_template_finance_costs_es" />
</record>
<record id= "account_template_6_2_4_es" model= "account.account.template" >
<field name= "code" > 6.2.4</field>
<field name= "name" > Ganancias (pérdidas) en activos cripto</field>
<field name= "parent" ref= "account_template_6_2_0_es" />
<field name= "type" ref= "account_type_template_finance_costs_es" />
</record>
<record id= "account_template_6_2_5_es" model= "account.account.template" >
<field name= "code" > 6.2.5</field>
<field name= "name" > Ganancias (pérdidas) en enajenación de activos</field>
<field name= "parent" ref= "account_template_6_2_0_es" />
<field name= "type" ref= "account_type_template_finance_costs_es" />
</record>
<record id= "account_template_6_2_6_es" model= "account.account.template" >
<field name= "code" > 6.2.6</field>
<field name= "name" > Ganancias (pérdidas) relacionadas con deudas</field>
<field name= "parent" ref= "account_template_6_2_0_es" />
<field name= "type" ref= "account_type_template_finance_costs_es" />
</record>
<record id= "account_template_6_2_7_es" model= "account.account.template" >
<field name= "code" > 6.2.7</field>
<field name= "name" > Pérdidas de paridad</field>
<field name= "parent" ref= "account_template_6_2_0_es" />
<field name= "type" ref= "account_type_template_finance_costs_es" />
</record>
<record id= "account_template_6_2_8_es" model= "account.account.template" >
<field name= "code" > 6.2.8</field>
<field name= "name" > Otras ganacias y pérdidas</field>
<field name= "parent" ref= "account_template_6_2_0_es" />
<field name= "type" ref= "account_type_template_finance_costs_es" />
</record>
<record id= "account_template_6_3_1_es" model= "account.account.template" >
<field name= "code" > 6.3.1</field>
<field name= "name" > Impuestos y seguros inmobiliarios</field>
<field name= "parent" ref= "account_template_6_3_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
</record>
<record id= "account_template_6_3_2_es" model= "account.account.template" >
<field name= "code" > 6.3.2</field>
<field name= "name" > Tasas y peajes en autopistas</field>
<field name= "parent" ref= "account_template_6_3_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
</record>
<record id= "account_template_6_3_3_es" model= "account.account.template" >
<field name= "code" > 6.3.3</field>
<field name= "name" > Impuestos directos y tarifas de licencias</field>
<field name= "parent" ref= "account_template_6_3_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
</record>
<record id= "account_template_6_3_4_es" model= "account.account.template" >
<field name= "code" > 6.3.4</field>
<field name= "name" > Impuestos especiales y sobre venta</field>
<field name= "parent" ref= "account_template_6_3_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
</record>
<record id= "account_template_6_3_5_es" model= "account.account.template" >
<field name= "code" > 6.3.5</field>
<field name= "name" > Aranceles y aranceles aduaneros (no clasificados como ventas o impuestos especiales)</field>
<field name= "parent" ref= "account_template_6_3_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
</record>
<record id= "account_template_6_3_6_es" model= "account.account.template" >
<field name= "code" > 6.3.6</field>
<field name= "name" > IVA no deducible (GST)</field>
<field name= "parent" ref= "account_template_6_3_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
</record>
<record id= "account_template_6_3_7_es" model= "account.account.template" >
<field name= "code" > 6.3.7</field>
<field name= "name" > Gatos generales de seguros</field>
<field name= "parent" ref= "account_template_6_3_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
</record>
<record id= "account_template_6_3_8_es" model= "account.account.template" >
<field name= "code" > 6.3.8</field>
<field name= "name" > Tasas Administrativas (Timbres Fiscales)</field>
<field name= "parent" ref= "account_template_6_3_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
</record>
<record id= "account_template_6_3_9_es" model= "account.account.template" >
<field name= "code" > 6.3.9</field>
<field name= "name" > Multas y sanciones</field>
<field name= "parent" ref= "account_template_6_3_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
</record>
<record id= "account_template_6_3_10_es" model= "account.account.template" >
<field name= "code" > 6.3.10</field>
<field name= "name" > Impuestos varios</field>
<field name= "parent" ref= "account_template_6_3_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
</record>
<record id= "account_template_6_3_11_es" model= "account.account.template" >
<field name= "code" > 6.3.11</field>
<field name= "name" > Otros impuestos y tasas</field>
<field name= "parent" ref= "account_template_6_3_0_es" />
<field name= "type" ref= "account_type_template_current_tax_es" />
</record>
</data>
</tryton>
