Merge lp:~pedro.baeza/openerp-spain/7.0-l10n_es-refactorized into lp:~openerp-spain-team/openerp-spain/7.0

[Pedro Manuel Baeza]

Refactorización completa de l10n_es. Para más detalles, consultar:

http://serviciosbaeza.com/blog/43-refactorizacion-de-l10n-es-para-openerp-v7

[lp:~pedro.baeza/openerp-spain/7.0-l10n_es-refactorized]

380. By Pedro Manuel Baeza on 2013-12-02

[FIX] l10n_es_account_asset: import calendar.
[IMP] l10n_es_account_asset: v7 coding conventions.

381. By Pedro Manuel Baeza on 2013-12-05

[IMP] l10n_es_toponyms: Refactorización PEP8 y convenciones v7

382. By Launchpad Translations on behalf of openerp-spain-team on 2013-12-06

Launchpad automatic translations update.

383. By Pedro Manuel Baeza on 2013-12-10

[FIX] l10n_es_account_invoice_sequence: Restaurada eliminación del contenido del campo internal_number.
[IMP] l10n_es_account_invoice_sequence: PEP8 y convenciones v7.

384. By Pedro Manuel Baeza on 2013-12-10

[IMP] l10n_es_account_asset: Refactorización PEP8 y convenciones v7

385. By Alejandro Santana on 2013-12-10

[FIX] *: Cambiada cadena 'real estate' por 'real state'
[IMP] *: Vaciados msgstr de las plantillas pot
[IMP] *: Permisos correctos para los archivos.

386. By Launchpad Translations on behalf of openerp-spain-team on 2013-12-11

Launchpad automatic translations update.

387. By Pedro Manuel Baeza on 2013-12-11

[FIX] l10n_es_fiscal_year_closing: Arreglado error de código al seleccionar 'Comprobar movimientos borrador'

388. By Pedro Manuel Baeza on 2013-12-11

[FIX] l10n_es_toponyms: Arreglado generador de códigos postales a partir de archivo de www.codigospostales.com.

389. By Pedro Manuel Baeza on 2013-12-16

[FIX] l10n_es: Script de migración para evitar error al actualizar el módulo.

390. By Launchpad Translations on behalf of openerp-spain-team on 2013-12-19

Launchpad automatic translations update.

391. By Pedro Manuel Baeza on 2013-12-20

[MIG] account_balance_reporting / l10n_es_account_balance_report:
Migración realizada por Juanjo Algaz <email address hidden> y Joaquín Gutierrez <email address hidden>.
Mejoras realizadas por Pedro M. Baeza:
- Secuencia de ordenación de las líneas de la plantilla/informe pasada a numérica, para así poder utilizar el widget de arrastrar y soltar para reordenar las líneas, siendo más sencillo (y reflejado directamente en pantalla) su uso. Antes, había que guardar el registro para ver los cambios en la ordenación.
- Se han actualizado las plantillas para seguir ese esquema de numeración.
- Añadida la opción de que si no se pone ninguna fórmula en el ejercicio fiscal 2, se utiliza la fórmula del ejercicio fiscal 1. De esta forma, se reduce la cantidad de datos (ya que normalmente la fórmula es la misma), se aligera la pantalla de datos, y se hace más intuitivo (teniendo que tocar sólo en un sitio en lugar de en dos cuando se modifica alguna fórmula).
- Se han actualizado las plantillas para tener sólo la fórmula del ejercicio fiscal 1, ya que en todos los casos la fórmula del ejercicio fiscal 2 era la misma.
- Añadida la posibilidad de parsear espacios, que hasta el momento no se admitían, lo cual provocaba también posibles fallos de cálculo que no eran reportados al usuario (no se mostraba ningún error, pero la línea se quedaba con valor 0), provocando confusión.
- Se han actualizado las plantillas para poner las fórmulas con espacios, para favorecer su legibilidad y permitir el "line wrap" de los navegadores, para que así no crezca la pantalla de visualización a lo ancho, sino que la celda se extienda a varias líneas.
- Cambiada la ubicación del menú "Plantillas" a dentro de Contabilidad > Configuración > Informes financieros, y renombrado a "Plantillas cuentas anuales".
- Cambiada la ubicación del menú "Informes" a dentro de Contabilidad > Informes > Informes legales > Informes contables, y renombrado a "Informes cuentas anuales".
- Eliminados menús "Balance de situación", "Pérdidas y ganancias", "Informe financiero" de Contabilidad > Informes > Informes legales > Informes contables, para no confundir al usuario.
- Eliminado menú "Informes de cuentas" y "Jerarquía de informes contables" de Contabilidad > Configuración > Informes financieros, para no confundir al usuario.
- Corregido cálculo del signo para cuentas credit y debit. Tal como estaba, la expresión -debit(xxx) o -credit(xxx) sumaba el debe o el haber, nunca restaba.
- Corregida utilización de paréntesis para códigos. En el caso del cálculo con códigos, siempre se invertía el signo, independientemente del modo de informe.
- Se han eliminado todos los paréntesis de las expresiones en las plantillas, ya que con el modo de informe seleccionado, el resultado es el mismo con o sin paréntesis.
- Se ha incluido un script de migración para aquellos que provengan de v6.1, para convertir las secuencias a numérico y renombrar una columna que se ha cambiado.

392. By Launchpad Translations on behalf of openerp-spain-team on 2013-12-28

Launchpad automatic translations update.

393. By Pedro Manuel Baeza on 2013-12-30

[IMP] l10n_es_partner: PEP8 + mejoras en la herencia de vistas

394. By Pedro Manuel Baeza on 2013-12-30

[FIX] l10n_es_partner: Coma tras la clave contributors.

395. By Launchpad Translations on behalf of openerp-spain-team on 2014-01-07

Launchpad automatic translations update.

396. By Ignacio Ibeas (www.acysos.com) on 2014-01-07

[FIX] l10n_es_partner: compatibilidad IBAN

397. By Launchpad Translations on behalf of openerp-spain-team on 2014-01-08

Launchpad automatic translations update.

398. By Launchpad Translations on behalf of openerp-spain-team on 2014-01-09

Launchpad automatic translations update.

399. By Pedro Manuel Baeza on 2014-01-10

[FIX] account_balance_reporting: Corregido cálculo de la expresión debit, que añadía la suma de los saldos deudores en positivo en lugar de en negativo, que es como saldría si se obtiene el saldo de una cuenta que sólo tiene entradas en el debe.
[IMP] l10n_es_account_balance_report: Icono para el módulo.

400. By Launchpad Translations on behalf of openerp-spain-team on 2014-01-11

Launchpad automatic translations update.

401. By Pedro Manuel Baeza on 2014-01-14

[FIX] account_balance_reporting: Default del campo sequence para evitar error en caso de partir de cero.

402. By Pedro Manuel Baeza on 2014-01-15

[IMP] l10n_es_aeat: Icono para el módulo.

403. By Pedro Manuel Baeza on 2014-01-17

[IMP] l10n_es_aeat: Algo de PEP8 y refactorización de código
[MIG] l10n_es_aeat_mod303: Migración a v7 del módulo con las siguientes mejoras:
- Convenciones de la comunidad.
- PEP8 en la mayoría de código.
- Icono para el módulo.
- Adaptación de vistas a las posibilidades de la v7.
- Restringidas las cuentas bancarias a las de la compañía.

404. By Launchpad Translations on behalf of openerp-spain-team on 2014-01-18

Launchpad automatic translations update.

405. By Pedro Manuel Baeza on 2014-01-21

[IMP] l10n_es_account_invoice_sequence: Campo de la secuencia de factura ocultado cuando el diario no es del tipo adecuado.

406. By Pedro Manuel Baeza on 2014-01-23

[IMP] l10n_es_aeat: Mejorado mecanismo de herencia para reaprovechar más código.
[IMP] l10n_es_aeat: Añadido wizard para ver el resultado de la exportación sin necesidad de tener el módulo document.
[IMP] l10n_es_aeat: Puesta transición de estados sin workflow.
[IMP] l10n_es_aeat_mod303: Adaptado al nuevo mecanismo. Se elimina workflow anterior mediante un script de migración.

407. By Pedro Manuel Baeza on 2014-01-23

[FIX] l10n_es_aeat: Archivos no incluidos en el anterior commit.

408. By Pedro Manuel Baeza on 2014-01-24

[IMP] l10n_es_aeat: Pequeños ajustes de interfaz.

409. By Launchpad Translations on behalf of openerp-spain-team on 2014-01-24

Launchpad automatic translations update.

410. By Pedro Manuel Baeza on 2014-01-24

[ADD] l10n_es_aeat_mod130: Módulo para la declaración del modelo 130 - IRPF pago fraccionado estimación directa

411. By Launchpad Translations on behalf of openerp-spain-team on 2014-01-25

Launchpad automatic translations update.

412. By Pedro Rodríguez Gil (Otherway) on 2014-01-25

[FIX] Eliminadas referencias al modelo res.partner.address eliminado en OE versión 7 y sustituido por el modelo res.partner

413. By Juan A. Pérez Ruiz (Otherway) on 2014-01-28

[FIX] account_balance_reporting: Corrección traducciones

414. By Launchpad Translations on behalf of openerp-spain-team on 2014-01-29

Launchpad automatic translations update.

415. By Pedro Manuel Baeza on 2014-01-30

[FIX] l10n_es_aeat_mod130: Corrección del archivo exportado para evitar código 0339 en la presentación.

416. By Launchpad Translations on behalf of openerp-spain-team on 2014-01-31

Launchpad automatic translations update.

417. By Ignacio Ibeas (www.acysos.com) on 2014-01-31

[FIX] l10n_es_aeat: compatibilidad de la función export_to_boe para el modelo 340

418. By Launchpad Translations on behalf of openerp-spain-team on 2014-02-01

Launchpad automatic translations update.

419. By Joaquin Gutierrez on 2014-02-03

[FIX]: Update view definitions to version 7.0.
[FIX]: Add security definition for objects l10n_es_aeat_mod347_calculate_records and l10n_es_aeat_mod347_export_to_boe.
[FIX]: Changed types to orm.Model, orm.TransientModel and orm.AbstractModel.
[FIX]: Contributions have been written in the standard format of the community.
[FIX]: Remove 'init_xml' keys, because it's no longer needed in v7.
[FIX]: Remove __author__ variables in files, because authors are put on manifest file (__openerp__.py).
[FIX]: Increased compatibility with standard PEP8.
[FIX]: Imports in standard format.
[IMP]: Add "state" field in tree view.
[IMP]: Option to generate report suppliers only.
[FIX]: Update address partner search to V7.
[FIX]: Update state in address partner to V7.
[FIX]: Update dependencies, now required the module documents to view generated file in V7.
[FIX]: Translate .pot file to v7.
[FIX]: Translate field "only_supplier" to spanish language.
[FIX]: Format the text that explains the module.
[IMP]: Add icon and screencapture.

420. By Pedro Manuel Baeza on 2014-02-04

[FIX] l10n_es_aeat_mod347: Adaptación al nuevo l10n_es_aeat.

421. By Launchpad Translations on behalf of openerp-spain-team on 2014-02-04

Launchpad automatic translations update.

422. By Ignacio Ibeas (www.acysos.com) on 2014-02-04

[MIG] l10n_es_aeat_mod340: Migración del Modelo 340 a OpenERP 7.0 incluida refactorización y mejoras como la impresión del Libro de IVA.

423. By Pedro Manuel Baeza on 2014-02-04

[FIX] l10n_es_aeat_mod340*: Corrección iconos.

424. By Pedro Manuel Baeza on 2014-02-05

[FIX] l10n_es_aeat: Pequeños cambios para acomodar la funcionalidad del 347 y el 340.

425. By Pedro Manuel Baeza on 2014-02-05

[FIX] l10n_es_aeat_mod340*: Adaptación a la v7 y al nuevo l10n_es_aeat

426. By Pedro Manuel Baeza on 2014-02-05

[IMP] l10n_es_aeat_mod347:
- Cambiado flag de los partners para no incluirlos en el 347 (opción menos común), que incluirlos (que suelen ser todos).
- Eliminado flag para incluir los diarios, ya que no se activa por defecto y el usuario se confunde con los resultados. Se cogen todos los diarios de caja.
- Otras mejoras menores.

427. By Launchpad Translations on behalf of openerp-spain-team on 2014-02-06

Launchpad automatic translations update.

428. By Ignacio Ibeas (www.acysos.com) on 2014-02-09

[FIX] l10n_es_aeat_340: correción del commit 425, no se utilizo la última versión desarrollada

429. By Launchpad Translations on behalf of openerp-spain-team on 2014-02-10

Launchpad automatic translations update.

430. By Launchpad Translations on behalf of openerp-spain-team on 2014-02-11

Launchpad automatic translations update.

431. By Pedro Manuel Baeza on 2014-02-13

[FIX] l10n_es_account_asset: Error en nombre de campo depr_date > depreciation_date

432. By Ignacio Ibeas (www.acysos.com) on 2014-02-13

[FIX] l10n_es_aeat: bug instalación simultanea de l10n_es y l10n_es_aeat_mod340

433. By Pedro Manuel Baeza on 2014-02-14

[IMP] l10n_es_aeat_mod347: Comentarios eliminados y alguna mejora de docstrings.

434. By Pablo <pablo@pablo-pc> on 2014-02-14

[FIX] l10n_es_aeat_mod340: no se contabilizan las lineas con base cero

435. By Ignacio Ibeas (www.acysos.com) on 2014-02-14

[FIX] l10n_es_aeat_mod340: cambio de espacio por ceros compatibilidad con el nuevo programa de Hacienda Nacional. Corrección de los archivos de traducción

436. By Launchpad Translations on behalf of openerp-spain-team on 2014-02-15

Launchpad automatic translations update.

437. By Ignacio Ibeas (www.acysos.com) on 2014-02-16

[FIX] l10n_es_aeat_mod340: compatibilidad nuevo programa de hacienda

438. By Launchpad Translations on behalf of openerp-spain-team on 2014-02-21

Launchpad automatic translations update.

439. By Launchpad Translations on behalf of openerp-spain-team on 2014-02-22

Launchpad automatic translations update.

440. By Pedro Manuel Baeza on 2014-02-24

[IMP] Adaptación de los import a formato v7/v8

441. By Ignacio Ibeas (www.acysos.com) on 2014-02-27

[FIX] l10n_es_aeat_mod347: eliminación de las facturas canceladas en el calculo del 347

442. By Launchpad Translations on behalf of openerp-spain-team on 2014-03-04

Launchpad automatic translations update.

443. By Pedro Manuel Baeza on 2014-03-05

[IMP] Mover módulos no migrados a la carpeta __unported__.
[FIX] l10n_es_lopd: Nombre de categoría con tilde, que da error al importar el repositorio entero.

444. By Pedro Manuel Baeza on 2014-03-06

[FIX] l10n_es_toponyms: Quitado atributo type para quitar warning.

445. By Pedro Manuel Baeza on 2014-03-06

[FIX] l10n_es_aeat_mod130: Tilde en archivo que hace fallar runbot.

446. By Pedro Manuel Baeza on 2014-03-06

[FIX] account_balance_reporting: Modificación del script de migración para que runbot funcione (test).

447. By Pedro Manuel Baeza on 2014-03-06

[FIX] l10n_es: Puesta condición en el script de migración para evitar que se ejecuta en una BD recién instalada.

448. By Pedro Manuel Baeza on 2014-03-06

[FIX] l10n_es_account: Quitado atributo type que ya no sirve en v7.
[IMP] l10n_es_account: Buenas prácticas en v7.

449. By pablo@pablo-pc on 2014-03-11

[FIX] l10n_es_aeat_mod340: Eliminada declaración redundante de reports
[FIX] l10n_es_aeat_mod340: Arreglado modelo en que se basan los reports
[FIX] l10n_es_aeat_mod340: Corregido el campo del teléfono del report del mod340

450. By Launchpad Translations on behalf of openerp-spain-team on 2014-03-13

Launchpad automatic translations update.

451. By Pedro Manuel Baeza on 2014-03-18

[IMP] l10n_es_partner: Mejorada descripción del módulo.
[IMP] l10n_es_partner: Incluido icono.
[FIX] l10n_es_partner: Eliminados espacios antes de comprobar CCC para que dé correcto.

452. By Pedro Manuel Baeza on 2014-03-18

[FIX] Borrados archivos de idioma regenerados por Launchpad al no haber eliminado los templates.

453. By Sergio Teruel on 2014-03-18

[FIX] l10n_es_payment_order. Error en la adaptacion de los import. No se puede imprimir el report de la remesa. Al cambiar a 'from openerp import report' no encuentra la carpeta report del modulo.

454. By Launchpad Translations on behalf of openerp-spain-team on 2014-03-19

Launchpad automatic translations update.

455. By Pedro Manuel Baeza on 2014-03-20

[IMP] l10n_es: Eliminación de impuestos obsoletos.

[Ignacio Ibeas (www.acysos.com) (ignacio-acysos)]

En Navarra se siguen utilizando los siguiente impuestos:
- IRPF 7% para prestaciones profesionales en Loterias y Apuestas del Estado, Recaudadores municipales y mediadores de seguros.
- IRPF 15% para prestaciones profesionales
- IRPF 20% para rendimientos de capital mobiliario e inmobiliario.

Puede que el País Vasco suceda lo mismo, ya que tiene las competencias transferidas.

review: Needs Fixing

[lp:~pedro.baeza/openerp-spain/7.0-l10n_es-refactorized]

456. By Pedro Manuel Baeza on 2014-03-20

[FIX] l10n_es: Restaurados IRPFs 7%, 15% y 20%.

[Pedro Manuel Baeza (pedro.baeza)]

Ya están incluidos de nuevo esos IRPFs.

Un saludo.

[lp:~pedro.baeza/openerp-spain/7.0-l10n_es-refactorized]

457. By Pedro Manuel Baeza on 2014-03-21

[FIX] Restaurar nombres de objetos para que account_chart_update no vuelva a crearlos

458. By Pedro Manuel Baeza on 2014-03-21

[FIX] l10n_es_aeat_mod340: Eliminación de impuestos obsoletos en el 340.

[Pedro Manuel Baeza (pedro.baeza)]

Ignacio, ya he reflejado también los cambios necesarios para que funcione el 340 con la refactorización en la revisión 458. Échales por favor un vistazo y valídalos.

Un saludo.

[PabloCM (pablocm)]

Hola Pedro

La S/P inicial en el campo name se corresponde con venta o compra, ¿no?
En las retenciones aparece siempre S, aunque sean de compra.

Un saludo

[lp:~pedro.baeza/openerp-spain/7.0-l10n_es-refactorized]

459. By Pedro Manuel Baeza on 2014-04-15

[FIX] l10n_es: Corregido mapeo de cuentas contables en posiciones fiscales.

[Ignacio Ibeas (www.acysos.com) (ignacio-acysos)]

review: Approve

[PabloCM (pablocm)]

Uso a nivel de impuestos. Cuentas, posiciones, etc. no probadas.

review: Approve (uso)

[lp:~pedro.baeza/openerp-spain/7.0-l10n_es-refactorized]

460. By Pedro Manuel Baeza on 2014-05-29

[IMP] l10n_es: Configuradas algunas cuentas que faltaban como 'A pagar'.
[IMP] l10n_es: Añadido impuesto 12% agricultura (Pablo Cayuela).
[IMP] l10n_es: Añadido IVA intracomunitario servicios (Pablo Cayuela).

=== modified file 'l10n_es/__init__.py'
--- l10n_es/__init__.py	2011-08-29 15:11:11 +0000
+++ l10n_es/__init__.py	2014-05-29 21:58:47 +0000
@@ -2,11 +2,6 @@
 ##############################################################################
 #
 #    OpenERP, Open Source Management Solution
-#    Copyright (c) 2007 ACYSOS S.L. (http://acysos.com) All Rights Reserved.
-#                       Pedro Tarrafeta ([e-mail])
-#    Copyright (c) 2008-2010 Zikzakmedia S.L. (http://zikzakmedia.com) All Rights Reserved.
-#                            Jordi Esteve <[e-mail]>
-#    $Id$
 #
 #    This program is free software: you can redistribute it and/or modify
 #    it under the terms of the GNU Affero General Public License as published by
@@ -23,4 +18,4 @@
 #
 ##############################################################################
 
-
+# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:

=== modified file 'l10n_es/__openerp__.py'
--- l10n_es/__openerp__.py	2013-12-16 22:31:41 +0000
+++ l10n_es/__openerp__.py	2014-05-29 21:58:47 +0000
@@ -8,7 +8,6 @@
 #                            Dpto. Consultoría <[e-mail]>
 #    Copyright (c) 2013 Serv. Tecnol. Avanzados (http://www.serviciosbaeza.com)
 #                       Pedro Manuel Baeza <[e-mail]>
-#    $Id$
 #
 #    This program is free software: you can redistribute it and/or modify
 #    it under the terms of the GNU Affero General Public License as published by
@@ -27,38 +26,39 @@
 
 {
     "name" : "Spanish Charts of Accounts (PGCE 2008)",
-    "version" : "3.1",
+    "version" : "4.0",
     "author" : "Spanish Localization Team",
     'website' : 'https://launchpad.net/openerp-spain',
     "category" : "Localization/Account Charts",
     "description": """
-Spanish Charts of Accounts (PGCE 2008).
-=======================================
+Spanish charts of accounts (PGCE 2008).
+========================================
 
     * Defines the following chart of account templates:
-        * Spanish General Chart of Accounts 2008
-        * Spanish General Chart of Accounts 2008 for small and medium companies
-        * Spanish General Chart of Accounts 2008 for associations
+        * Spanish general chart of accounts 2008
+        * Spanish general chart of accounts 2008 for small and medium companies
+        * Spanish general chart of accounts 2008 for associations
     * Defines templates for sale and purchase VAT
     * Defines tax code templates
+    * Defines fiscal positions for spanish fiscal legislation
 """,
     "license" : "AGPL-3",
     "depends" : ["account", "base_vat", "base_iban"],
     "data" : [
         "account_type.xml",
-        "account_chart.xml",
-        "taxes_data.xml",
-        "fiscal_templates.xml",
-        "account_chart_pymes.xml",
-        "taxes_data_pymes.xml",
-        "fiscal_templates_pymes.xml",
-        "account_chart_assoc.xml",
-        "taxes_data_assoc.xml",
-        "fiscal_templates_assoc.xml",
+        "account_chart_template.xml",
+        "account_account_common.xml",
+        "account_account_full.xml",
+        "account_account_pymes.xml",
+        "account_account_assoc.xml",
+        "tax_codes_common.xml",
+        "taxes_common.xml",
+        "fiscal_templates_common.xml",
+        "account_chart_template_post.xml",
         "l10n_es_wizard.xml",
     ],
     "demo" : [],
     'auto_install': False,
     "installable": True,
-    'images': ['images/config_chart_l10n_es.jpeg','images/l10n_es_chart.jpeg'],
+    'images': ['images/config_chart_l10n_es.png', 'images/l10n_es_chart.png'],
 }

=== added file 'l10n_es/account_account_assoc.xml'
--- l10n_es/account_account_assoc.xml	1970-01-01 00:00:00 +0000
+++ l10n_es/account_account_assoc.xml	2014-05-29 21:58:47 +0000
@@ -0,0 +1,1592 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+
+      <!--
+          Cuentas que sólo están en el PGC asociaciones:
+            (1300), (1301), (1320), (1321);
+            (207), (2400), (2401), (2402), (243), (244), (2490), (2491),
+                (2492), (2807), (283), (2831), (2832), (2907), (2935), (296),
+                (299), (2991), (2992), (2993), (2994);
+            (412), (447), (448), (4482), (4489), (464), (4707), (4757);
+            (5935), (596);
+            (6501), (6502), (6503), (6504), (6512), (6513), (6514), (653),
+                (654), (655), (656), (6560), (6561), (658), (6910), (6911);
+            (72), (720), (721), (722), (723), (7231), (7233), (728), (7962),
+                (7963);
+
+        Cuentas que tienen un nombre distinto al de los otros dos:
+            (100), (103), (104), (1040), (1044), (12), (130);
+            (240), (249);
+            (490);
+            (65), (671), (691), (694);
+            (791), (794);
+
+        (2013-10-07)
+        Pedro M. Baeza - [e-mail]
+        Serv. Tecnol. Avanzados - http://www.serviciosbaeza.com
+        Refactorización general
+
+    -->
+
+    <data noupdate="0">
+
+        <record id="pgc_assoc_100" model="account.account.template">
+            <field name="code">100</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Dotación fundacional</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_100_child" model="account.account.template">
+            <field name="code">100</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_100"/>
+            <field name="type">other</field>
+            <field name="name">Dotación fundacional</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_103" model="account.account.template">
+            <field name="code">103</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores/asociados por desembolsos no exigidos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1030" model="account.account.template">
+            <field name="code">1030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_103"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores, parte no desembolsada en fundaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1030_child" model="account.account.template">
+            <field name="code">1030</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1030"/>
+            <field name="type">other</field>
+            <field name="name">Fundadores, parte no desembolsada en fundaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1034" model="account.account.template">
+            <field name="code">1034</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_103"/>
+            <field name="type">view</field>
+            <field name="name">Asociados, parte no desembolsada en asociaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1034_child" model="account.account.template">
+            <field name="code">1034</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1034"/>
+            <field name="type">other</field>
+            <field name="name">Asociados, parte no desembolsada en asociaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_104" model="account.account.template">
+            <field name="code">104</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores/asociados por aportaciones no dinerarias pendientes</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1040" model="account.account.template">
+            <field name="code">1040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_104"/>
+            <field name="type">view</field>
+            <field name="name">Fundadores, por aportaciones no dinerarias pendientes, en fundaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1040_child" model="account.account.template">
+            <field name="code">1040</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1040"/>
+            <field name="type">other</field>
+            <field name="name">Fundadores, por aportaciones no dinerarias pendientes, en fundaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1044" model="account.account.template">
+            <field name="code">1044</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_104"/>
+            <field name="type">view</field>
+            <field name="name">Asociados, por aportaciones no dinerarias pendientes, en asociaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1044_child" model="account.account.template">
+            <field name="code">1044</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1044"/>
+            <field name="type">other</field>
+            <field name="name">Asociados, por aportaciones no dinerarias pendientes, en asociaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_12" model="account.account.template">
+            <field name="code">12</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Excedentes pendientes de aplicación</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_120" model="account.account.template">
+            <field name="code">120</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_12"/>
+            <field name="type">view</field>
+            <field name="name">Remanente</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_120_child" model="account.account.template">
+            <field name="code">120</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_120"/>
+            <field name="type">other</field>
+            <field name="name">Remanente</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_121" model="account.account.template">
+            <field name="code">121</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_12"/>
+            <field name="type">view</field>
+            <field name="name">Resultados negativos de ejercicios anteriores</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_121_child" model="account.account.template">
+            <field name="code">121</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_121"/>
+            <field name="type">other</field>
+            <field name="name">Resultados negativos de ejercicios anteriores</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_129" model="account.account.template">
+            <field name="code">129</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_12"/>
+            <field name="type">view</field>
+            <field name="name">Resultado del ejercicio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_129_child" model="account.account.template">
+            <field name="code">129</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_129"/>
+            <field name="type">other</field>
+            <field name="name">Resultado del ejercicio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1300" model="account.account.template">
+            <field name="code">1300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_130"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones del Estado</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1300_child" model="account.account.template">
+            <field name="code">1300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1300"/>
+            <field name="type">other</field>
+            <field name="name">Subvenciones del Estado</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1301" model="account.account.template">
+            <field name="code">1301</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_130"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones de otras Administraciones Públicas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1301_child" model="account.account.template">
+            <field name="code">1301</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_1301"/>
+            <field name="type">other</field>
+            <field name="name">Subvenciones de otras Administraciones Públicas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1320" model="account.account.template">
+            <field name="code">1320</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_132"/>
+            <field name="type">view</field>
+            <field name="name">Otras subvenciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1320_child" model="account.account.template">
+            <field name="code">1320</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_1320"/>
+            <field name="type">other</field>
+            <field name="name">Otras subvenciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1321" model="account.account.template">
+            <field name="code">1321</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_132"/>
+            <field name="type">view</field>
+            <field name="name">Otras donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_1321_child" model="account.account.template">
+            <field name="code">1321</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_1321"/>
+            <field name="type">other</field>
+            <field name="name">Otras donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_207" model="account.account.template">
+            <field name="code">207</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_20"/>
+            <field name="type">view</field>
+            <field name="name">Derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_207_child" model="account.account.template">
+            <field name="code">207</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_207"/>
+            <field name="type">other</field>
+            <field name="name">Derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_240" model="account.account.template">
+            <field name="code">240</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_24"/>
+            <field name="type">view</field>
+            <field name="name">Bienes inmuebles</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2400" model="account.account.template">
+            <field name="code">2400</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Monumentos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2400_child" model="account.account.template">
+            <field name="code">2400</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2400"/>
+            <field name="type">other</field>
+            <field name="name">Monumentos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2401" model="account.account.template">
+            <field name="code">2401</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Jardines históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2401_child" model="account.account.template">
+            <field name="code">2401</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2401"/>
+            <field name="type">other</field>
+            <field name="name">Jardines históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2402" model="account.account.template">
+            <field name="code">2402</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Conjuntos históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2402_child" model="account.account.template">
+            <field name="code">2402</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2402"/>
+            <field name="type">other</field>
+            <field name="name">Conjuntos históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2403" model="account.account.template">
+            <field name="code">2403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Sitios históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2403_child" model="account.account.template">
+            <field name="code">2403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2403"/>
+            <field name="type">other</field>
+            <field name="name">Sitios históricos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2404" model="account.account.template">
+            <field name="code">2404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_240"/>
+            <field name="type">view</field>
+            <field name="name">Zonas arqueológicas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2404_child" model="account.account.template">
+            <field name="code">2404</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2404"/>
+            <field name="type">other</field>
+            <field name="name">Zonas arqueológicas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_249" model="account.account.template">
+            <field name="code">249</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_24"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_asset"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+       <record id="pgc_assoc_2490" model="account.account.template">
+            <field name="code">2490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bienes inmuebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2490_child" model="account.account.template">
+            <field name="code">2490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2490"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre bienes inmuebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+       <record id="pgc_assoc_2491" model="account.account.template">
+            <field name="code">2491</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre archivos del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2491_child" model="account.account.template">
+            <field name="code">2491</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2491"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre archivos del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+       <record id="pgc_assoc_2492" model="account.account.template">
+            <field name="code">2492</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bibliotecas del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2492_child" model="account.account.template">
+            <field name="code">2492</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2492"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre bibliotecas del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2493" model="account.account.template">
+            <field name="code">2493</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre museos del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_asset"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2493_child" model="account.account.template">
+            <field name="code">2493</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2493"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre museos del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_asset"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2494" model="account.account.template">
+            <field name="code">2494</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_249"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos sobre bienes muebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_asset"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2494_child" model="account.account.template">
+            <field name="code">2494</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2494"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos sobre bienes muebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_asset"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2807" model="account.account.template">
+            <field name="code">2807</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2807_child" model="account.account.template">
+            <field name="code">2807</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2807"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de derechos sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_283" model="account.account.template">
+            <field name="code">283</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_28"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso sin contraprestación</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2830" model="account.account.template">
+            <field name="code">2830</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_283"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso del inmovilizado intangible</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2830_child" model="account.account.template">
+            <field name="code">2830</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2830"/>
+            <field name="type">other</field>
+            <field name="name">Cesiones de uso del inmovilizado intangible</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2831" model="account.account.template">
+            <field name="code">2831</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_283"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso del inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2831_child" model="account.account.template">
+            <field name="code">2831</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2831"/>
+            <field name="type">other</field>
+            <field name="name">Cesiones de uso del inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2832" model="account.account.template">
+            <field name="code">2832</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_283"/>
+            <field name="type">view</field>
+            <field name="name">Cesiones de uso de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>       
+        <record id="pgc_assoc_2907" model="account.account.template">
+            <field name="code">2907</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2907_child" model="account.account.template">
+            <field name="code">2907</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2907"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor sobre activos cedidos en uso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2935" model="account.account.template">
+            <field name="code">2935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_293"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2935_child" model="account.account.template">
+            <field name="code">2935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2935"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a largo plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_296" model="account.account.template">
+            <field name="code">296</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_296_child" model="account.account.template">
+            <field name="code">296</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_296"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de  valor de participaciones en el patrimonio neto a largo plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_299" model="account.account.template">
+            <field name="code">299</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bienes</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2990" model="account.account.template">
+            <field name="code">2990</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bienes inmuebles del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2990_child" model="account.account.template">
+            <field name="code">2990</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2990"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2991" model="account.account.template">
+            <field name="code">2991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de archivos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2991_child" model="account.account.template">
+            <field name="code">2991</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2991"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de archivos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2992" model="account.account.template">
+            <field name="code">2992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bibliotecas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2992_child" model="account.account.template">
+            <field name="code">2992</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2992"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de bibliotecas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2993" model="account.account.template">
+            <field name="code">2993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de Museos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2993_child" model="account.account.template">
+            <field name="code">2993</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2993"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de Museos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2994" model="account.account.template">
+            <field name="code">2994</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_299"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de bienes muebles</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_2994_child" model="account.account.template">
+            <field name="code">2994</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_2994"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de bienes muebles</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_412" model="account.account.template">
+            <field name="code">412</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_41"/>
+            <field name="type">view</field>
+            <field name="name">Beneficiarios, acreedores</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_412_child" model="account.account.template">
+            <field name="code">412</field>
+            <field name="reconcile" eval="True"/> 
+            <field name="parent_id" ref="pgc_assoc_412"/>
+            <field name="type">other</field>
+            <field name="name">Beneficiarios, acreedores</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_447" model="account.account.template">
+            <field name="code">447</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_44"/>
+            <field name="type">view</field>
+            <field name="name">Usuarios, deudores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_447_child" model="account.account.template">
+            <field name="code">447</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_447"/>
+            <field name="type">other</field>
+            <field name="name">Usuarios, deudores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_448" model="account.account.template">
+            <field name="code">448</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_44"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinadores, afiliados y otros deudores</field>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4480" model="account.account.template">
+            <field name="code">4480</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_448"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinadores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4480_child" model="account.account.template">
+            <field name="code">4480</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4480"/>
+            <field name="type">other</field>
+            <field name="name">Patrocinadores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4482" model="account.account.template">
+            <field name="code">4482</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_448"/>
+            <field name="type">view</field>
+            <field name="name">Afiliados</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4482_child" model="account.account.template">
+            <field name="code">4482</field> 
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4482"/>
+            <field name="type">other</field> 
+            <field name="name">Afiliados</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4489" model="account.account.template">
+            <field name="code">4489</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_448"/>
+            <field name="type">view</field>
+            <field name="name">Otros deudores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4489_child" model="account.account.template">
+            <field name="code">4489</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4489"/>
+            <field name="type">other</field>
+            <field name="name">Otros deudores</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_464" model="account.account.template">
+            <field name="code">464</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_46"/>
+            <field name="type">view</field>
+            <field name="name">Entregas para gastos a justificar</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_464_child" model="account.account.template">
+            <field name="code">464</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_464"/>
+            <field name="type">other</field>
+            <field name="name">Entregas para gastos a justificar</field>
+            <field name="user_type" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4707" model="account.account.template">
+            <field name="code">4707</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_470"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)</field>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4707_child" model="account.account.template">
+            <field name="code">4707</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4707"/>
+            <field name="type">receivable</field>
+            <field name="name">Hacienda Pública, deudora por colaboración en la entrega y distribución de subvenciones (art.12 Ley de Subvenciones)</field>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4757" model="account.account.template">
+            <field name="code">4757</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_475"/>
+            <field name="type">view</field>
+            <field name="name">Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvenciones)</field>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_4757_child" model="account.account.template">
+            <field name="code">4757</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_assoc_4757"/>
+            <field name="type">payable</field>
+            <field name="name">Hacienda Pública, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)</field>
+            <field name="user_type" ref="account.conf_account_type_tax"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_490" model="account.account.template">
+            <field name="code">490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_49"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_490_child" model="account.account.template">
+            <field name="code">490</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_490"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_551" model="account.account.template">
+            <field name="code">551</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_55"/>
+            <field name="type">view</field>
+            <field name="name">Cuenta corriente con patronos y otros</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_551_child" model="account.account.template">
+            <field name="code">551</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_551"/>
+            <field name="type">other</field>
+            <field name="name">Cuenta corriente con patronos y otros</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_5935" model="account.account.template">
+            <field name="code">5935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_593"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_5935_child" model="account.account.template">
+            <field name="code">5935</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_5935"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo en otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_596" model="account.account.template">
+            <field name="code">596</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_59"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_596_child" model="account.account.template">
+            <field name="code">596</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_596"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones a corto plazo</field>
+            <field name="user_type" ref="l10n_es.account_type_financieras"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_65" model="account.account.template">
+            <field name="code">65</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_6"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias de la entidad y otros gastos de gestión</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_650" model="account.account.template">
+            <field name="code">650</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6501" model="account.account.template">
+            <field name="code">6501</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias individuales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6501_child" model="account.account.template">
+            <field name="code">6501</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6501"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias individuales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6502" model="account.account.template">
+            <field name="code">6502</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias a entidades</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6502_child" model="account.account.template">
+            <field name="code">6502</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6502"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias a entidades</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6503" model="account.account.template">
+            <field name="code">6503</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6503_child" model="account.account.template">
+            <field name="code">6503</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6503"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6504" model="account.account.template">
+            <field name="code">6504</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_650"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas monetarias de cooperación internacional</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6504_child" model="account.account.template">
+            <field name="code">6504</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6504"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas monetarias de cooperación internacional</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_651" model="account.account.template">
+            <field name="code">651</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6510" model="account.account.template">
+            <field name="code">6510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6510_child" model="account.account.template">
+            <field name="code">6510</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6510"/>
+            <field name="type">other</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6511" model="account.account.template">
+            <field name="code">6511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias individuales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6511_child" model="account.account.template">
+            <field name="code">6511</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6511"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias individuales</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6512" model="account.account.template">
+            <field name="code">6512</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias a entidades</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6512_child" model="account.account.template">
+            <field name="code">6512</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6512"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias a entidades</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6513" model="account.account.template">
+            <field name="code">6513</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6513_child" model="account.account.template">
+            <field name="code">6513</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6513"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias realizadas a través de otras entidades o centros</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6514" model="account.account.template">
+            <field name="code">6514</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_651"/>
+            <field name="type">view</field>
+            <field name="name">Ayudas no monetarias de cooperación internacional</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6514_child" model="account.account.template">
+            <field name="code">6514</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6514"/>
+            <field name="type">other</field>
+            <field name="name">Ayudas no monetarias de cooperación internacional</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_653" model="account.account.template">
+            <field name="code">653</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Compensación de gastos por prestaciones de colaboración</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_653_child" model="account.account.template">
+            <field name="code">653</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_653"/>
+            <field name="type">other</field>
+            <field name="name">Compensación de gastos por prestaciones de colaboración</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_654" model="account.account.template">
+            <field name="code">654</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Reembolsos de gastos al órgano de gobierno</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_654_child" model="account.account.template">
+            <field name="code">654</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_654"/>
+            <field name="type">other</field>
+            <field name="name">Reembolsos de gastos al órgano de gobierno</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_655" model="account.account.template">
+            <field name="code">655</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas de créditos derivados de la actividad incobrables</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_655_child" model="account.account.template">
+            <field name="code">655</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_655"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas de créditos derivados de la actividad incobrables</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_656" model="account.account.template">
+            <field name="code">656</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Resultados de operaciones en común</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6560" model="account.account.template">
+            <field name="code">6560</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_656"/>
+            <field name="type">view</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6560_child" model="account.account.template">
+            <field name="code">6560</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6560"/>
+            <field name="type">other</field>
+            <field name="name">Beneficio transferido (gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6561" model="account.account.template">
+            <field name="code">6561</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_656"/>
+            <field name="type">view</field>
+            <field name="name">Pérdida soportada (partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6561_child" model="account.account.template">
+            <field name="code">6561</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_6561"/>
+            <field name="type">other</field>
+            <field name="name">Pérdida soportada(partícipe o asociado no gestor)</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_658" model="account.account.template">
+            <field name="code">658</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_65"/>
+            <field name="type">view</field>
+            <field name="name">Reintegro de subvenciones, donaciones y legados recibidos, afectados a la actividad propia de la entidad</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_658_child" model="account.account.template">
+            <field name="code">658</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_658"/>
+            <field name="type">other</field>
+            <field name="name">Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad </field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_663_child" model="account.account.template">
+            <field name="code">663</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_663"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por valoración de instrumentos financieros por su valor razonable</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_671" model="account.account.template">
+            <field name="code">671</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_67"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material y bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6710" model="account.account.template">
+            <field name="code">6710</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_671"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6710_child" model="account.account.template">
+            <field name="code">6710</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_671"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6711" model="account.account.template">
+            <field name="code">6711</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_671"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas procedentes de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6711_child" model="account.account.template">
+            <field name="code">6711</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6711"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas procedentes de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_691" model="account.account.template">
+            <field name="code">691</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material y bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6910" model="account.account.template">
+            <field name="code">6910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_691"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6910_child" model="account.account.template">
+            <field name="code">6910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_691"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro del inmovilizado material</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6911" model="account.account.template">
+            <field name="code">6911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_691"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_6911_child" model="account.account.template">
+            <field name="code">6911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_6911"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_694" model="account.account.template">
+            <field name="code">694</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_69"/>
+            <field name="type">view</field>
+            <field name="name">Pérdidas por deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_694_child" model="account.account.template">
+            <field name="code">694</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_694"/>
+            <field name="type">other</field>
+            <field name="name">Pérdidas por deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="account.data_account_type_expense"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_72" model="account.account.template">
+            <field name="code">72</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_7"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos propios de la entidad</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_720" model="account.account.template">
+            <field name="code">720</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Cuotas de asociados y afiliados</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_720_child" model="account.account.template">
+            <field name="code">720</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_720"/>
+            <field name="type">other</field>
+            <field name="name">Cuotas de asociados y afiliados</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_721" model="account.account.template">
+            <field name="code">721</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Cuotas de usuarios</field>
+            <field name="user_type" ref="account.data_account_type_income"/> 
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_721_child" model="account.account.template">
+            <field name="code">721</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_721"/>
+            <field name="type">other</field>
+            <field name="name">Cuotas de usuarios</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_722" model="account.account.template">
+            <field name="code">722</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Promociones de captación de recursos</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_722_child" model="account.account.template">
+            <field name="code">722</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_722"/>
+            <field name="type">other</field>
+            <field name="name">Promociones de captación de recursos</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_723" model="account.account.template">
+            <field name="code">723</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos de patrocinadores y colaboraciones</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7230" model="account.account.template">
+            <field name="code">7230</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_723"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinio</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7230_child" model="account.account.template">
+            <field name="code">7230</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_7230"/>
+            <field name="type">other</field>
+            <field name="name">Patrocinio</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7231" model="account.account.template">
+            <field name="code">7231</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_723"/>
+            <field name="type">view</field>
+            <field name="name">Patrocinio publicitario</field>
+            <field name="user_type" ref="account.data_account_type_income"/> 
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7231_child" model="account.account.template">
+            <field name="code">7231</field>
+            <field name="reconcile" eval="False"/>     
+            <field name="parent_id" ref="pgc_assoc_7231"/>
+            <field name="type">other</field>
+            <field name="name">Patrocinio publicitario</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7233" model="account.account.template">
+            <field name="code">7233</field>
+            <field name="reconcile" eval="False"/>    
+            <field name="parent_id" ref="pgc_assoc_723"/>
+            <field name="type">view</field>
+            <field name="name">Colaboraciones empresariales</field>
+            <field name="user_type" ref="account.data_account_type_income"/>  
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7233_child" model="account.account.template">
+            <field name="code">7233</field>
+            <field name="reconcile" eval="False"/>     
+            <field name="parent_id" ref="pgc_assoc_7233"/>
+            <field name="type">other</field>
+            <field name="name">Colaboraciones empresariales</field>
+            <field name="user_type" ref="account.data_account_type_income"/>  
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_728" model="account.account.template">
+            <field name="code">728</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_72"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos por reintegro de ayudas y asignaciones</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_728_child" model="account.account.template">
+            <field name="code">728</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_728"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos por reintegro de ayudas y asignaciones</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_763_child" model="account.account.template">
+            <field name="code">763</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_763"/>
+            <field name="type">other</field>
+            <field name="name">Beneficios por valoración de instrumentos financieros por su valor razonable</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_791" model="account.account.template">
+            <field name="code">791</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_791_child" model="account.account.template">
+            <field name="code">791</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_791"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro del inmovilizado material y de bienes del Patrimonio Histórico</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_794" model="account.account.template">
+            <field name="code">794</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_79"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_794_child" model="account.account.template">
+            <field name="code">794</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_794"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de créditos por operaciones de la actividad</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7962" model="account.account.template">
+            <field name="code">7962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7962_child" model="account.account.template">
+            <field name="code">7962</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7962"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7963" model="account.account.template">
+            <field name="code">7963</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_796"/>
+            <field name="type">view</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+        <record id="pgc_assoc_7963_child" model="account.account.template">
+            <field name="code">7963</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_assoc_7963"/>
+            <field name="type">other</field>
+            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas</field>
+            <field name="user_type" ref="account.data_account_type_income"/>
+            <field name="chart_template_id" ref="l10n_es.account_chart_template_assoc"/>
+        </record>
+
+    </data>
+</openerp>

=== added file 'l10n_es/account_account_common.xml'
--- l10n_es/account_account_common.xml	1970-01-01 00:00:00 +0000
+++ l10n_es/account_account_common.xml	2014-05-29 21:58:47 +0000
@@ -0,0 +1,10840 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="0">
+
+    <!--
+        Plantilla del árbol de cuentas del Plan General Contable 2008.
+        Cuentas comunes.
+
+        (2013-10-07)
+        Pedro M. Baeza - [e-mail]
+        Serv. Tecnol. Avanzados - http://www.serviciosbaeza.com
+        Refactorización general
+    -->
+
+        <record id="pgc_0" model="account.account.template">
+            <field name="code">0</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref=""/>
+            <field name="type">view</field>
+            <field name="name">Plan General Contable 2008</field>
+            <field name="user_type" ref="account.data_account_type_view"/>
+        </record>
+        <record id="pgc_1" model="account.account.template">
+            <field name="code">1</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_0"/>
+            <field name="type">view</field>
+            <field name="name">Financiación básica</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_10" model="account.account.template">
+            <field name="code">10</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Capital</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_101" model="account.account.template">
+            <field name="code">101</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Fondo social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_101_child" model="account.account.template">
+            <field name="code">101</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_101"/>
+            <field name="type">other</field>
+            <field name="name">Fondo social</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_102" model="account.account.template">
+            <field name="code">102</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Capital</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_102_child" model="account.account.template">
+            <field name="code">102</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_102"/>
+            <field name="type">other</field>
+            <field name="name">Capital</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_108" model="account.account.template">
+            <field name="code">108</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_108_child" model="account.account.template">
+            <field name="code">108</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_108"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_109" model="account.account.template">
+            <field name="code">109</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_10"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones propias para reducción de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_109_child" model="account.account.template">
+            <field name="code">109</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_109"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones propias para reducción de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_11" model="account.account.template">
+            <field name="code">11</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Reservas y otros instrumentos de patrimonio</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_110" model="account.account.template">
+            <field name="code">110</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_11"/>
+            <field name="type">view</field>
+            <field name="name">Prima de emisión o asunción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_110_child" model="account.account.template">
+            <field name="code">110</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_110"/>
+            <field name="type">other</field>
+            <field name="name">Prima de emisión o asunción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_112" model="account.account.template">
+            <field name="code">112</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_11"/>
+            <field name="type">view</field>
+            <field name="name">Reserva legal</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_112_child" model="account.account.template">
+            <field name="code">112</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_112"/>
+            <field name="type">other</field>
+            <field name="name">Reserva legal</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_113" model="account.account.template">
+            <field name="code">113</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_11"/>
+            <field name="type">view</field>
+            <field name="name">Reservas voluntarias</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_113_child" model="account.account.template">
+            <field name="code">113</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_113"/>
+            <field name="type">other</field>
+            <field name="name">Reservas voluntarias</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_114" model="account.account.template">
+            <field name="code">114</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_11"/>
+            <field name="type">view</field>
+            <field name="name">Reservas especiales</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1140" model="account.account.template">
+            <field name="code">1140</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_114"/>
+            <field name="type">view</field>
+            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1140_child" model="account.account.template">
+            <field name="code">1140</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1140"/>
+            <field name="type">other</field>
+            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1141" model="account.account.template">
+            <field name="code">1141</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_114"/>
+            <field name="type">view</field>
+            <field name="name">Reservas estatutarias</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1141_child" model="account.account.template">
+            <field name="code">1141</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1141"/>
+            <field name="type">other</field>
+            <field name="name">Reservas estatutarias</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1142" model="account.account.template">
+            <field name="code">1142</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_114"/>
+            <field name="type">view</field>
+            <field name="name">Reserva por capital amortizado</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1142_child" model="account.account.template">
+            <field name="code">1142</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1142"/>
+            <field name="type">other</field>
+            <field name="name">Reserva por capital amortizado</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1144" model="account.account.template">
+            <field name="code">1144</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_114"/>
+            <field name="type">view</field>
+            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1144_child" model="account.account.template">
+            <field name="code">1144</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1144"/>
+            <field name="type">other</field>
+            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_118" model="account.account.template">
+            <field name="code">118</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_11"/>
+            <field name="type">view</field>
+            <field name="name">Aportaciones de socios o propietarios</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_118_child" model="account.account.template">
+            <field name="code">118</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_118"/>
+            <field name="type">other</field>
+            <field name="name">Aportaciones de socios o propietarios</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_119" model="account.account.template">
+            <field name="code">119</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_11"/>
+            <field name="type">view</field>
+            <field name="name">Diferencias por ajuste del capital a euros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_119_child" model="account.account.template">
+            <field name="code">119</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_119"/>
+            <field name="type">other</field>
+            <field name="name">Diferencias por ajuste del capital a euros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_13" model="account.account.template">
+            <field name="code">13</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones, donaciones y ajustes por cambio de valor</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_130" model="account.account.template">
+            <field name="code">130</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_13"/>
+            <field name="type">view</field>
+            <field name="name">Subvenciones oficiales de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_131" model="account.account.template">
+            <field name="code">131</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_13"/>
+            <field name="type">view</field>
+            <field name="name">Donaciones y legados de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_131_child" model="account.account.template">
+            <field name="code">131</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_131"/>
+            <field name="type">other</field>
+            <field name="name">Donaciones y legados de capital</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_132" model="account.account.template">
+            <field name="code">132</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_13"/>
+            <field name="type">view</field>
+            <field name="name">Otras subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_137" model="account.account.template">
+            <field name="code">137</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_13"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos fiscales a distribuir en varios ejercicios</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1370" model="account.account.template">
+            <field name="code">1370</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_137"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1370_child" model="account.account.template">
+            <field name="code">1370</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1370"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1371" model="account.account.template">
+            <field name="code">1371</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_137"/>
+            <field name="type">view</field>
+            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1371_child" model="account.account.template">
+            <field name="code">1371</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1371"/>
+            <field name="type">other</field>
+            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_14" model="account.account.template">
+            <field name="code">14</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Provisiones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_141" model="account.account.template">
+            <field name="code">141</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_14"/>
+            <field name="type">view</field>
+            <field name="name">Provisión para impuestos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_141_child" model="account.account.template">
+            <field name="code">141</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_141"/>
+            <field name="type">other</field>
+            <field name="name">Provisión para impuestos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_142" model="account.account.template">
+            <field name="code">142</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_14"/>
+            <field name="type">view</field>
+            <field name="name">Provisión para otras responsabilidades</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_142_child" model="account.account.template">
+            <field name="code">142</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_142"/>
+            <field name="type">other</field>
+            <field name="name">Provisión para otras responsabilidades</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_143" model="account.account.template">
+            <field name="code">143</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_14"/>
+            <field name="type">view</field>
+            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_143_child" model="account.account.template">
+            <field name="code">143</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_143"/>
+            <field name="type">other</field>
+            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_145" model="account.account.template">
+            <field name="code">145</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_14"/>
+            <field name="type">view</field>
+            <field name="name">Provisión para actuaciones medioambientales</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_145_child" model="account.account.template">
+            <field name="code">145</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_145"/>
+            <field name="type">other</field>
+            <field name="name">Provisión para actuaciones medioambientales</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_15" model="account.account.template">
+            <field name="code">15</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con características especiales</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_150" model="account.account.template">
+            <field name="code">150</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_15"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_150_child" model="account.account.template">
+            <field name="code">150</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_150"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_153" model="account.account.template">
+            <field name="code">153</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_15"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1533" model="account.account.template">
+            <field name="code">1533</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_153"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1533_child" model="account.account.template">
+            <field name="code">1533</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1533"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1534" model="account.account.template">
+            <field name="code">1534</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_153"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1534_child" model="account.account.template">
+            <field name="code">1534</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1534"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1535" model="account.account.template">
+            <field name="code">1535</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_153"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1535_child" model="account.account.template">
+            <field name="code">1535</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1535"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1536" model="account.account.template">
+            <field name="code">1536</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_153"/>
+            <field name="type">view</field>
+            <field name="name">Otros desembolsos no exigidos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1536_child" model="account.account.template">
+            <field name="code">1536</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1536"/>
+            <field name="type">other</field>
+            <field name="name">Otros desembolsos no exigidos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_154" model="account.account.template">
+            <field name="code">154</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_15"/>
+            <field name="type">view</field>
+            <field name="name">Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1543" model="account.account.template">
+            <field name="code">1543</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_154"/>
+            <field name="type">view</field>
+            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1543_child" model="account.account.template">
+            <field name="code">1543</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1543"/>
+            <field name="type">other</field>
+            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1544" model="account.account.template">
+            <field name="code">1544</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_154"/>
+            <field name="type">view</field>
+            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1544_child" model="account.account.template">
+            <field name="code">1544</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1544"/>
+            <field name="type">other</field>
+            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1545" model="account.account.template">
+            <field name="code">1545</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_154"/>
+            <field name="type">view</field>
+            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1545_child" model="account.account.template">
+            <field name="code">1545</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1545"/>
+            <field name="type">other</field>
+            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1546" model="account.account.template">
+            <field name="code">1546</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_154"/>
+            <field name="type">view</field>
+            <field name="name">Otras aportaciones no dinerarias pendientes</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1546_child" model="account.account.template">
+            <field name="code">1546</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1546"/>
+            <field name="type">other</field>
+            <field name="name">Otras aportaciones no dinerarias pendientes</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_16" model="account.account.template">
+            <field name="code">16</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_160" model="account.account.template">
+            <field name="code">160</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_16"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con entidades de crédito vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1603" model="account.account.template">
+            <field name="code">1603</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_160"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1603_child" model="account.account.template">
+            <field name="code">1603</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1603"/>
+            <field name="type">other</field>
+            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1604" model="account.account.template">
+            <field name="code">1604</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_160"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1604_child" model="account.account.template">
+            <field name="code">1604</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1604"/>
+            <field name="type">other</field>
+            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1605" model="account.account.template">
+            <field name="code">1605</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_160"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1605_child" model="account.account.template">
+            <field name="code">1605</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1605"/>
+            <field name="type">other</field>
+            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_161" model="account.account.template">
+            <field name="code">161</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_16"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado, partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1613" model="account.account.template">
+            <field name="code">1613</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_161"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1613_child" model="account.account.template">
+            <field name="code">1613</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1613"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1614" model="account.account.template">
+            <field name="code">1614</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_161"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1614_child" model="account.account.template">
+            <field name="code">1614</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1614"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1615" model="account.account.template">
+            <field name="code">1615</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_161"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1615_child" model="account.account.template">
+            <field name="code">1615</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1615"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_162" model="account.account.template">
+            <field name="code">162</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_16"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero, partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1623" model="account.account.template">
+            <field name="code">1623</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_162"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1623_child" model="account.account.template">
+            <field name="code">1623</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1623"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1624" model="account.account.template">
+            <field name="code">1624</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_162"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1624_child" model="account.account.template">
+            <field name="code">1624</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1624"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1625" model="account.account.template">
+            <field name="code">1625</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_162"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1625_child" model="account.account.template">
+            <field name="code">1625</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1625"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_163" model="account.account.template">
+            <field name="code">163</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_16"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas con partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1633" model="account.account.template">
+            <field name="code">1633</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_163"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1633_child" model="account.account.template">
+            <field name="code">1633</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1633"/>
+            <field name="type">other</field>
+            <field name="name">Otras deudas, empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1634" model="account.account.template">
+            <field name="code">1634</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_163"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1634_child" model="account.account.template">
+            <field name="code">1634</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1634"/>
+            <field name="type">other</field>
+            <field name="name">Otras deudas, empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1635" model="account.account.template">
+            <field name="code">1635</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_163"/>
+            <field name="type">view</field>
+            <field name="name">Otras deudas, con otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_1635_child" model="account.account.template">
+            <field name="code">1635</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1635"/>
+            <field name="type">other</field>
+            <field name="name">Otras deudas, con otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_17" model="account.account.template">
+            <field name="code">17</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Deudas por préstamos recibidos, empréstitos y otros conceptos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_170" model="account.account.template">
+            <field name="code">170</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_17"/>
+            <field name="type">view</field>
+            <field name="name">Deudas con entidades de crédito</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_170_child" model="account.account.template">
+            <field name="code">170</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_170"/>
+            <field name="type">other</field>
+            <field name="name">Deudas con entidades de crédito</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_171" model="account.account.template">
+            <field name="code">171</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_17"/>
+            <field name="type">view</field>
+            <field name="name">Deudas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_171_child" model="account.account.template">
+            <field name="code">171</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_171"/>
+            <field name="type">other</field>
+            <field name="name">Deudas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_172" model="account.account.template">
+            <field name="code">172</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_17"/>
+            <field name="type">view</field>
+            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_172_child" model="account.account.template">
+            <field name="code">172</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_172"/>
+            <field name="type">other</field>
+            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_173" model="account.account.template">
+            <field name="code">173</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_17"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores de inmovilizado</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_173_child" model="account.account.template">
+            <field name="code">173</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_173"/>
+            <field name="type">other</field>
+            <field name="name">Proveedores de inmovilizado</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_174" model="account.account.template">
+            <field name="code">174</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_17"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores por arrendamiento financiero</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_174_child" model="account.account.template">
+            <field name="code">174</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_174"/>
+            <field name="type">other</field>
+            <field name="name">Acreedores por arrendamiento financiero</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_175" model="account.account.template">
+            <field name="code">175</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_17"/>
+            <field name="type">view</field>
+            <field name="name">Efectos a pagar</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_175_child" model="account.account.template">
+            <field name="code">175</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_175"/>
+            <field name="type">other</field>
+            <field name="name">Efectos a pagar</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_176" model="account.account.template">
+            <field name="code">176</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_17"/>
+            <field name="type">view</field>
+            <field name="name">Pasivos por derivados financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_176_child" model="account.account.template">
+            <field name="code">176</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_176"/>
+            <field name="type">other</field>
+            <field name="name">Pasivos por derivados financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_177" model="account.account.template">
+            <field name="code">177</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_17"/>
+            <field name="type">view</field>
+            <field name="name">Obligaciones y bonos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_177_child" model="account.account.template">
+            <field name="code">177</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_177"/>
+            <field name="type">other</field>
+            <field name="name">Obligaciones y bonos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_179" model="account.account.template">
+            <field name="code">179</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_17"/>
+            <field name="type">view</field>
+            <field name="name">Deudas representadas en otros valores negociables</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_179_child" model="account.account.template">
+            <field name="code">179</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_179"/>
+            <field name="type">other</field>
+            <field name="name">Deudas representadas en otros valores negociables</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_18" model="account.account.template">
+            <field name="code">18</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Pasivos por fianzas, garantías y otros conceptos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_180" model="account.account.template">
+            <field name="code">180</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_18"/>
+            <field name="type">view</field>
+            <field name="name">Fianzas recibidas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_180_child" model="account.account.template">
+            <field name="code">180</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_180"/>
+            <field name="type">other</field>
+            <field name="name">Fianzas recibidas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_181" model="account.account.template">
+            <field name="code">181</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_18"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_181_child" model="account.account.template">
+            <field name="code">181</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_181"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_185" model="account.account.template">
+            <field name="code">185</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_18"/>
+            <field name="type">view</field>
+            <field name="name">Depósitos recibidos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_185_child" model="account.account.template">
+            <field name="code">185</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_185"/>
+            <field name="type">other</field>
+            <field name="name">Depósitos recibidos</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_19" model="account.account.template">
+            <field name="code">19</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_1"/>
+            <field name="type">view</field>
+            <field name="name">Situaciones transitorias de financiación</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_190" model="account.account.template">
+            <field name="code">190</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_19"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones emitidas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_190_child" model="account.account.template">
+            <field name="code">190</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_190"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones emitidas</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_192" model="account.account.template">
+            <field name="code">192</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_19"/>
+            <field name="type">view</field>
+            <field name="name">Suscriptores de acciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_192_child" model="account.account.template">
+            <field name="code">192</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_192"/>
+            <field name="type">other</field>
+            <field name="name">Suscriptores de acciones</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_194" model="account.account.template">
+            <field name="code">194</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_19"/>
+            <field name="type">view</field>
+            <field name="name">Capital emitido pendiente de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_194_child" model="account.account.template">
+            <field name="code">194</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_194"/>
+            <field name="type">other</field>
+            <field name="name">Capital emitido pendiente de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_195" model="account.account.template">
+            <field name="code">195</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_19"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_195_child" model="account.account.template">
+            <field name="code">195</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_195"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_197" model="account.account.template">
+            <field name="code">197</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_19"/>
+            <field name="type">view</field>
+            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_197_child" model="account.account.template">
+            <field name="code">197</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_197"/>
+            <field name="type">other</field>
+            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_199" model="account.account.template">
+            <field name="code">199</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_19"/>
+            <field name="type">view</field>
+            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_199_child" model="account.account.template">
+            <field name="code">199</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_199"/>
+            <field name="type">other</field>
+            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
+            <field name="user_type" ref="l10n_es.account_type_capital"/>
+        </record>
+        <record id="pgc_2" model="account.account.template">
+            <field name="code">2</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_0"/>
+            <field name="type">view</field>
+            <field name="name">Activo no corriente</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_20" model="account.account.template">
+            <field name="code">20</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2"/>
+            <field name="type">view</field>
+            <field name="name">Inmovilizaciones intangibles</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_200" model="account.account.template">
+            <field name="code">200</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_20"/>
+            <field name="type">view</field>
+            <field name="name">Investigación</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_200_child" model="account.account.template">
+            <field name="code">200</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_200"/>
+            <field name="type">other</field>
+            <field name="name">Investigación</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_201" model="account.account.template">
+            <field name="code">201</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_20"/>
+            <field name="type">view</field>
+            <field name="name">Desarrollo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_201_child" model="account.account.template">
+            <field name="code">201</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_201"/>
+            <field name="type">other</field>
+            <field name="name">Desarrollo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_202" model="account.account.template">
+            <field name="code">202</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_20"/>
+            <field name="type">view</field>
+            <field name="name">Concesiones administrativas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_202_child" model="account.account.template">
+            <field name="code">202</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_202"/>
+            <field name="type">other</field>
+            <field name="name">Concesiones administrativas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_203" model="account.account.template">
+            <field name="code">203</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_20"/>
+            <field name="type">view</field>
+            <field name="name">Propiedad industrial</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_203_child" model="account.account.template">
+            <field name="code">203</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_203"/>
+            <field name="type">other</field>
+            <field name="name">Propiedad industrial</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_205" model="account.account.template">
+            <field name="code">205</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_20"/>
+            <field name="type">view</field>
+            <field name="name">Derechos de traspaso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_205_child" model="account.account.template">
+            <field name="code">205</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_205"/>
+            <field name="type">other</field>
+            <field name="name">Derechos de traspaso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_206" model="account.account.template">
+            <field name="code">206</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_20"/>
+            <field name="type">view</field>
+            <field name="name">Aplicaciones informáticas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_206_child" model="account.account.template">
+            <field name="code">206</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_206"/>
+            <field name="type">other</field>
+            <field name="name">Aplicaciones informáticas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_209" model="account.account.template">
+            <field name="code">209</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_20"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos para inmovilizaciones intangibles</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_209_child" model="account.account.template">
+            <field name="code">209</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_209"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos para inmovilizaciones intangibles</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_21" model="account.account.template">
+            <field name="code">21</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2"/>
+            <field name="type">view</field>
+            <field name="name">Inmovilizaciones materiales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_210" model="account.account.template">
+            <field name="code">210</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_21"/>
+            <field name="type">view</field>
+            <field name="name">Terrenos y bienes naturales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_210_child" model="account.account.template">
+            <field name="code">210</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_210"/>
+            <field name="type">other</field>
+            <field name="name">Terrenos y bienes naturales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_211" model="account.account.template">
+            <field name="code">211</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_21"/>
+            <field name="type">view</field>
+            <field name="name">Construcciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_211_child" model="account.account.template">
+            <field name="code">211</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_211"/>
+            <field name="type">other</field>
+            <field name="name">Construcciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_212" model="account.account.template">
+            <field name="code">212</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_21"/>
+            <field name="type">view</field>
+            <field name="name">Instalaciones técnicas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_212_child" model="account.account.template">
+            <field name="code">212</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_212"/>
+            <field name="type">other</field>
+            <field name="name">Instalaciones técnicas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_213" model="account.account.template">
+            <field name="code">213</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_21"/>
+            <field name="type">view</field>
+            <field name="name">Maquinaria</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_213_child" model="account.account.template">
+            <field name="code">213</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_213"/>
+            <field name="type">other</field>
+            <field name="name">Maquinaria</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_214" model="account.account.template">
+            <field name="code">214</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_21"/>
+            <field name="type">view</field>
+            <field name="name">Utillaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_214_child" model="account.account.template">
+            <field name="code">214</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_214"/>
+            <field name="type">other</field>
+            <field name="name">Utillaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_215" model="account.account.template">
+            <field name="code">215</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_21"/>
+            <field name="type">view</field>
+            <field name="name">Otras instalaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_215_child" model="account.account.template">
+            <field name="code">215</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_215"/>
+            <field name="type">other</field>
+            <field name="name">Otras instalaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_216" model="account.account.template">
+            <field name="code">216</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_21"/>
+            <field name="type">view</field>
+            <field name="name">Mobiliario</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_216_child" model="account.account.template">
+            <field name="code">216</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_216"/>
+            <field name="type">other</field>
+            <field name="name">Mobiliario</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_217" model="account.account.template">
+            <field name="code">217</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_21"/>
+            <field name="type">view</field>
+            <field name="name">Equipos para proceso de información</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_217_child" model="account.account.template">
+            <field name="code">217</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_217"/>
+            <field name="type">other</field>
+            <field name="name">Equipos para proceso de información</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_218" model="account.account.template">
+            <field name="code">218</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_21"/>
+            <field name="type">view</field>
+            <field name="name">Elementos de transporte</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_218_child" model="account.account.template">
+            <field name="code">218</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_218"/>
+            <field name="type">other</field>
+            <field name="name">Elementos de transporte</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_219" model="account.account.template">
+            <field name="code">219</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_21"/>
+            <field name="type">view</field>
+            <field name="name">Otro inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_219_child" model="account.account.template">
+            <field name="code">219</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_219"/>
+            <field name="type">other</field>
+            <field name="name">Otro inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_22" model="account.account.template">
+            <field name="code">22</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones inmobiliarias</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_220" model="account.account.template">
+            <field name="code">220</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_22"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones en terrenos y bienes naturales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_220_child" model="account.account.template">
+            <field name="code">220</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_220"/>
+            <field name="type">other</field>
+            <field name="name">Inversiones en terrenos y bienes naturales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_221" model="account.account.template">
+            <field name="code">221</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_22"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones en construcciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_221_child" model="account.account.template">
+            <field name="code">221</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_221"/>
+            <field name="type">other</field>
+            <field name="name">Inversiones en construcciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_23" model="account.account.template">
+            <field name="code">23</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2"/>
+            <field name="type">view</field>
+            <field name="name">Inmovilizaciones materiales en curso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_230" model="account.account.template">
+            <field name="code">230</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_23"/>
+            <field name="type">view</field>
+            <field name="name">Adaptación de terrenos y bienes naturales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_230_child" model="account.account.template">
+            <field name="code">230</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_230"/>
+            <field name="type">other</field>
+            <field name="name">Adaptación de terrenos y bienes naturales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_231" model="account.account.template">
+            <field name="code">231</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_23"/>
+            <field name="type">view</field>
+            <field name="name">Construcciones en curso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_231_child" model="account.account.template">
+            <field name="code">231</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_231"/>
+            <field name="type">other</field>
+            <field name="name">Construcciones en curso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_232" model="account.account.template">
+            <field name="code">232</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_23"/>
+            <field name="type">view</field>
+            <field name="name">Instalaciones técnicas en montaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_232_child" model="account.account.template">
+            <field name="code">232</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_232"/>
+            <field name="type">other</field>
+            <field name="name">Instalaciones técnicas en montaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_233" model="account.account.template">
+            <field name="code">233</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_23"/>
+            <field name="type">view</field>
+            <field name="name">Maquinaria en montaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_233_child" model="account.account.template">
+            <field name="code">233</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_233"/>
+            <field name="type">other</field>
+            <field name="name">Maquinaria en montaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_237" model="account.account.template">
+            <field name="code">237</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_23"/>
+            <field name="type">view</field>
+            <field name="name">Equipos para procesos de información en montaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_237_child" model="account.account.template">
+            <field name="code">237</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_237"/>
+            <field name="type">other</field>
+            <field name="name">Equipos para procesos de información en montaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_239" model="account.account.template">
+            <field name="code">239</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_23"/>
+            <field name="type">view</field>
+            <field name="name">Anticipos para inmovilizaciones materiales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_239_child" model="account.account.template">
+            <field name="code">239</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_239"/>
+            <field name="type">other</field>
+            <field name="name">Anticipos para inmovilizaciones materiales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_24" model="account.account.template">
+            <field name="code">24</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones financieras en partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_241" model="account.account.template">
+            <field name="code">241</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_24"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda de partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2413" model="account.account.template">
+            <field name="code">2413</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_241"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda de empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2413_child" model="account.account.template">
+            <field name="code">2413</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2413"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda de empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2414" model="account.account.template">
+            <field name="code">2414</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_241"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda de empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2414_child" model="account.account.template">
+            <field name="code">2414</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2414"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda de empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2415" model="account.account.template">
+            <field name="code">2415</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_241"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2415_child" model="account.account.template">
+            <field name="code">2415</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2415"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_242" model="account.account.template">
+            <field name="code">242</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_24"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2423" model="account.account.template">
+            <field name="code">2423</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_242"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2423_child" model="account.account.template">
+            <field name="code">2423</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2423"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2424" model="account.account.template">
+            <field name="code">2424</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_242"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2424_child" model="account.account.template">
+            <field name="code">2424</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2424"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2425" model="account.account.template">
+            <field name="code">2425</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_242"/>
+            <field name="type">view</field>
+            <field name="name">Créditos a otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2425_child" model="account.account.template">
+            <field name="code">2425</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2425"/>
+            <field name="type">other</field>
+            <field name="name">Créditos a otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_25" model="account.account.template">
+            <field name="code">25</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2"/>
+            <field name="type">view</field>
+            <field name="name">Otras inversiones financieras</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_250" model="account.account.template">
+            <field name="code">250</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_25"/>
+            <field name="type">view</field>
+            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_250_child" model="account.account.template">
+            <field name="code">250</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_250"/>
+            <field name="type">other</field>
+            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_251" model="account.account.template">
+            <field name="code">251</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_25"/>
+            <field name="type">view</field>
+            <field name="name">Valores representativos de deuda</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_251_child" model="account.account.template">
+            <field name="code">251</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_251"/>
+            <field name="type">other</field>
+            <field name="name">Valores representativos de deuda</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_252" model="account.account.template">
+            <field name="code">252</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_25"/>
+            <field name="type">view</field>
+            <field name="name">Créditos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_252_child" model="account.account.template">
+            <field name="code">252</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_252"/>
+            <field name="type">other</field>
+            <field name="name">Créditos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_253" model="account.account.template">
+            <field name="code">253</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_25"/>
+            <field name="type">view</field>
+            <field name="name">Créditos por enajenación de inmovilizado</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_253_child" model="account.account.template">
+            <field name="code">253</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_253"/>
+            <field name="type">other</field>
+            <field name="name">Créditos por enajenación de inmovilizado</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_254" model="account.account.template">
+            <field name="code">254</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_25"/>
+            <field name="type">view</field>
+            <field name="name">Créditos al personal</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_254_child" model="account.account.template">
+            <field name="code">254</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_254"/>
+            <field name="type">other</field>
+            <field name="name">Créditos al personal</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_255" model="account.account.template">
+            <field name="code">255</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_25"/>
+            <field name="type">view</field>
+            <field name="name">Activos por derivados financieros</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_258" model="account.account.template">
+            <field name="code">258</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_25"/>
+            <field name="type">view</field>
+            <field name="name">Imposiciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_258_child" model="account.account.template">
+            <field name="code">258</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_258"/>
+            <field name="type">other</field>
+            <field name="name">Imposiciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_259" model="account.account.template">
+            <field name="code">259</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_25"/>
+            <field name="type">view</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_259_child" model="account.account.template">
+            <field name="code">259</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_259"/>
+            <field name="type">other</field>
+            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_26" model="account.account.template">
+            <field name="code">26</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2"/>
+            <field name="type">view</field>
+            <field name="name">Fianzas y depósitos constituidos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_260" model="account.account.template">
+            <field name="code">260</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_26"/>
+            <field name="type">view</field>
+            <field name="name">Fianzas constituidas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_260_child" model="account.account.template">
+            <field name="code">260</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_260"/>
+            <field name="type">other</field>
+            <field name="name">Fianzas constituidas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_265" model="account.account.template">
+            <field name="code">265</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_26"/>
+            <field name="type">view</field>
+            <field name="name">Depósitos constituidos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_265_child" model="account.account.template">
+            <field name="code">265</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_265"/>
+            <field name="type">other</field>
+            <field name="name">Depósitos constituidos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_28" model="account.account.template">
+            <field name="code">28</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada del inmovilizado</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_280" model="account.account.template">
+            <field name="code">280</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_28"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada del inmovilizado intangible</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2800" model="account.account.template">
+            <field name="code">2800</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de investigación</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2800_child" model="account.account.template">
+            <field name="code">2800</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2800"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de investigación</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2801" model="account.account.template">
+            <field name="code">2801</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de desarrollo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2801_child" model="account.account.template">
+            <field name="code">2801</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2801"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de desarrollo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2802" model="account.account.template">
+            <field name="code">2802</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de concesiones administrativas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2802_child" model="account.account.template">
+            <field name="code">2802</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2802"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de concesiones administrativas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2803" model="account.account.template">
+            <field name="code">2803</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de propiedad industrial</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2803_child" model="account.account.template">
+            <field name="code">2803</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2803"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de propiedad industrial</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2805" model="account.account.template">
+            <field name="code">2805</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de derechos de traspaso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2805_child" model="account.account.template">
+            <field name="code">2805</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2805"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de derechos de traspaso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2806" model="account.account.template">
+            <field name="code">2806</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_280"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2806_child" model="account.account.template">
+            <field name="code">2806</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2806"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_281" model="account.account.template">
+            <field name="code">281</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_28"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada del inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2811" model="account.account.template">
+            <field name="code">2811</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de construcciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2811_child" model="account.account.template">
+            <field name="code">2811</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2811"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de construcciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2812" model="account.account.template">
+            <field name="code">2812</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de instalaciones técnicas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2812_child" model="account.account.template">
+            <field name="code">2812</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2812"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de instalaciones técnicas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2813" model="account.account.template">
+            <field name="code">2813</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de maquinaria</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2813_child" model="account.account.template">
+            <field name="code">2813</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2813"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de maquinaria</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2814" model="account.account.template">
+            <field name="code">2814</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de utillaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2814_child" model="account.account.template">
+            <field name="code">2814</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2814"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de utillaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2815" model="account.account.template">
+            <field name="code">2815</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de otras instalaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2815_child" model="account.account.template">
+            <field name="code">2815</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2815"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de otras instalaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2816" model="account.account.template">
+            <field name="code">2816</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de mobiliario</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2816_child" model="account.account.template">
+            <field name="code">2816</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2816"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de mobiliario</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2817" model="account.account.template">
+            <field name="code">2817</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de equipos para proceso de información</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2817_child" model="account.account.template">
+            <field name="code">2817</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2817"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de equipos para proceso de información</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2818" model="account.account.template">
+            <field name="code">2818</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de elementos de transporte</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2818_child" model="account.account.template">
+            <field name="code">2818</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2818"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de elementos de transporte</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2819" model="account.account.template">
+            <field name="code">2819</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_281"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de otro inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2819_child" model="account.account.template">
+            <field name="code">2819</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2819"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de otro inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_282" model="account.account.template">
+            <field name="code">282</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_28"/>
+            <field name="type">view</field>
+            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_282_child" model="account.account.template">
+            <field name="code">282</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_282"/>
+            <field name="type">other</field>
+            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_29" model="account.account.template">
+            <field name="code">29</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de activos no corrientes</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_290" model="account.account.template">
+            <field name="code">290</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor del inmovilizado intangible</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2900" model="account.account.template">
+            <field name="code">2900</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de investigación</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2900_child" model="account.account.template">
+            <field name="code">2900</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2900"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de investigación</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2901" model="account.account.template">
+            <field name="code">2901</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de desarrollo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2901_child" model="account.account.template">
+            <field name="code">2901</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2901"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de desarrollo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2902" model="account.account.template">
+            <field name="code">2902</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de concesiones administrativas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2902_child" model="account.account.template">
+            <field name="code">2902</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2902"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de concesiones administrativas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2903" model="account.account.template">
+            <field name="code">2903</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de propiedad industrial</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2903_child" model="account.account.template">
+            <field name="code">2903</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2903"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de propiedad industrial</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2905" model="account.account.template">
+            <field name="code">2905</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de derechos de traspaso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2905_child" model="account.account.template">
+            <field name="code">2905</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2905"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de derechos de traspaso</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2906" model="account.account.template">
+            <field name="code">2906</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_290"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2906_child" model="account.account.template">
+            <field name="code">2906</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2906"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_291" model="account.account.template">
+            <field name="code">291</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro del valor del inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2910" model="account.account.template">
+            <field name="code">2910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2910_child" model="account.account.template">
+            <field name="code">2910</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2910"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2911" model="account.account.template">
+            <field name="code">2911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de construcciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2911_child" model="account.account.template">
+            <field name="code">2911</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2911"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de construcciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2912" model="account.account.template">
+            <field name="code">2912</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de instalaciones técnicas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2912_child" model="account.account.template">
+            <field name="code">2912</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2912"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de instalaciones técnicas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2913" model="account.account.template">
+            <field name="code">2913</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de maquinaria</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2913_child" model="account.account.template">
+            <field name="code">2913</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2913"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de maquinaria</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2914" model="account.account.template">
+            <field name="code">2914</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de utillaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2914_child" model="account.account.template">
+            <field name="code">2914</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2914"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de utillaje</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2915" model="account.account.template">
+            <field name="code">2915</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de otras instalaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2915_child" model="account.account.template">
+            <field name="code">2915</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2915"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de otras instalaciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2916" model="account.account.template">
+            <field name="code">2916</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de mobiliario</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2916_child" model="account.account.template">
+            <field name="code">2916</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2916"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de mobiliario</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2917" model="account.account.template">
+            <field name="code">2917</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de equipos para proceso de información</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2917_child" model="account.account.template">
+            <field name="code">2917</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2917"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de equipos para proceso de información</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2918" model="account.account.template">
+            <field name="code">2918</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de elementos de transporte</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2918_child" model="account.account.template">
+            <field name="code">2918</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2918"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de elementos de transporte</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2919" model="account.account.template">
+            <field name="code">2919</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_291"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de otro inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2919_child" model="account.account.template">
+            <field name="code">2919</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2919"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de otro inmovilizado material</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_292" model="account.account.template">
+            <field name="code">292</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de las inversiones inmobiliarias</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2920" model="account.account.template">
+            <field name="code">2920</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_292"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2920_child" model="account.account.template">
+            <field name="code">2920</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2920"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2921" model="account.account.template">
+            <field name="code">2921</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_292"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de construcciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2921_child" model="account.account.template">
+            <field name="code">2921</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2921"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de construcciones</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_293" model="account.account.template">
+            <field name="code">293</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones en partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2933" model="account.account.template">
+            <field name="code">2933</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_293"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2933_child" model="account.account.template">
+            <field name="code">2933</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2933"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2934" model="account.account.template">
+            <field name="code">2934</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_293"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2934_child" model="account.account.template">
+            <field name="code">2934</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2934"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_294" model="account.account.template">
+            <field name="code">294</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2943" model="account.account.template">
+            <field name="code">2943</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_294"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2943_child" model="account.account.template">
+            <field name="code">2943</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2943"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2944" model="account.account.template">
+            <field name="code">2944</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_294"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2944_child" model="account.account.template">
+            <field name="code">2944</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2944"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2945" model="account.account.template">
+            <field name="code">2945</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_294"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2945_child" model="account.account.template">
+            <field name="code">2945</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2945"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_295" model="account.account.template">
+            <field name="code">295</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2953" model="account.account.template">
+            <field name="code">2953</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_295"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2953_child" model="account.account.template">
+            <field name="code">2953</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2953"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2954" model="account.account.template">
+            <field name="code">2954</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_295"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2954_child" model="account.account.template">
+            <field name="code">2954</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2954"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2955" model="account.account.template">
+            <field name="code">2955</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_295"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_2955_child" model="account.account.template">
+            <field name="code">2955</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_2955"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_297" model="account.account.template">
+            <field name="code">297</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_297_child" model="account.account.template">
+            <field name="code">297</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_297"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de valores representativos de deuda</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_298" model="account.account.template">
+            <field name="code">298</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_29"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de créditos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_298_child" model="account.account.template">
+            <field name="code">298</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_298"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de créditos</field>
+            <field name="user_type" ref="l10n_es.account_type_inmo"/>
+        </record>
+        <record id="pgc_3" model="account.account.template">
+            <field name="code">3</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_0"/>
+            <field name="type">view</field>
+            <field name="name">Existencias</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_30" model="account.account.template">
+            <field name="code">30</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_3"/>
+            <field name="type">view</field>
+            <field name="name">Comerciales</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_300" model="account.account.template">
+            <field name="code">300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_30"/>
+            <field name="type">view</field>
+            <field name="name">Mercaderías A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_300_child" model="account.account.template">
+            <field name="code">300</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_300"/>
+            <field name="type">other</field>
+            <field name="name">Mercaderías A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_301" model="account.account.template">
+            <field name="code">301</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_30"/>
+            <field name="type">view</field>
+            <field name="name">Mercaderías B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_301_child" model="account.account.template">
+            <field name="code">301</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_301"/>
+            <field name="type">other</field>
+            <field name="name">Mercaderías B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_31" model="account.account.template">
+            <field name="code">31</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_3"/>
+            <field name="type">view</field>
+            <field name="name">Materias primas</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_310" model="account.account.template">
+            <field name="code">310</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_31"/>
+            <field name="type">view</field>
+            <field name="name">Materias primas A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_310_child" model="account.account.template">
+            <field name="code">310</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_310"/>
+            <field name="type">other</field>
+            <field name="name">Materias primas A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_311" model="account.account.template">
+            <field name="code">311</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_31"/>
+            <field name="type">view</field>
+            <field name="name">Materias primas B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_311_child" model="account.account.template">
+            <field name="code">311</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_311"/>
+            <field name="type">other</field>
+            <field name="name">Materias primas B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_32" model="account.account.template">
+            <field name="code">32</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_3"/>
+            <field name="type">view</field>
+            <field name="name">Otros aprovisionamientos</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_320" model="account.account.template">
+            <field name="code">320</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_32"/>
+            <field name="type">view</field>
+            <field name="name">Elementos y conjuntos incorporables</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_320_child" model="account.account.template">
+            <field name="code">320</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_320"/>
+            <field name="type">other</field>
+            <field name="name">Elementos y conjuntos incorporables</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_321" model="account.account.template">
+            <field name="code">321</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_32"/>
+            <field name="type">view</field>
+            <field name="name">Combustibles</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_321_child" model="account.account.template">
+            <field name="code">321</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_321"/>
+            <field name="type">other</field>
+            <field name="name">Combustibles</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_322" model="account.account.template">
+            <field name="code">322</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_32"/>
+            <field name="type">view</field>
+            <field name="name">Repuestos</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_322_child" model="account.account.template">
+            <field name="code">322</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_322"/>
+            <field name="type">other</field>
+            <field name="name">Repuestos</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_325" model="account.account.template">
+            <field name="code">325</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_32"/>
+            <field name="type">view</field>
+            <field name="name">Materiales diversos</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_325_child" model="account.account.template">
+            <field name="code">325</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_325"/>
+            <field name="type">other</field>
+            <field name="name">Materiales diversos</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_326" model="account.account.template">
+            <field name="code">326</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_32"/>
+            <field name="type">view</field>
+            <field name="name">Embalajes</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_326_child" model="account.account.template">
+            <field name="code">326</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_326"/>
+            <field name="type">other</field>
+            <field name="name">Embalajes</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_327" model="account.account.template">
+            <field name="code">327</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_32"/>
+            <field name="type">view</field>
+            <field name="name">Envases</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_327_child" model="account.account.template">
+            <field name="code">327</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_327"/>
+            <field name="type">other</field>
+            <field name="name">Envases</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_328" model="account.account.template">
+            <field name="code">328</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_32"/>
+            <field name="type">view</field>
+            <field name="name">Material de oficina</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_328_child" model="account.account.template">
+            <field name="code">328</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_328"/>
+            <field name="type">other</field>
+            <field name="name">Material de oficina</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_33" model="account.account.template">
+            <field name="code">33</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_3"/>
+            <field name="type">view</field>
+            <field name="name">Productos en curso</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_330" model="account.account.template">
+            <field name="code">330</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_33"/>
+            <field name="type">view</field>
+            <field name="name">Productos en curso A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_330_child" model="account.account.template">
+            <field name="code">330</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_330"/>
+            <field name="type">other</field>
+            <field name="name">Productos en curso A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_331" model="account.account.template">
+            <field name="code">331</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_33"/>
+            <field name="type">view</field>
+            <field name="name">Productos en curso B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_331_child" model="account.account.template">
+            <field name="code">331</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_331"/>
+            <field name="type">other</field>
+            <field name="name">Productos en curso B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_34" model="account.account.template">
+            <field name="code">34</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_3"/>
+            <field name="type">view</field>
+            <field name="name">Productos semiterminados</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_340" model="account.account.template">
+            <field name="code">340</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_34"/>
+            <field name="type">view</field>
+            <field name="name">Productos semiterminados A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_340_child" model="account.account.template">
+            <field name="code">340</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_340"/>
+            <field name="type">other</field>
+            <field name="name">Productos semiterminados A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_341" model="account.account.template">
+            <field name="code">341</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_34"/>
+            <field name="type">view</field>
+            <field name="name">Productos semiterminados B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_341_child" model="account.account.template">
+            <field name="code">341</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_341"/>
+            <field name="type">other</field>
+            <field name="name">Productos semiterminados B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_35" model="account.account.template">
+            <field name="code">35</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_3"/>
+            <field name="type">view</field>
+            <field name="name">Productos terminados</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_350" model="account.account.template">
+            <field name="code">350</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_35"/>
+            <field name="type">view</field>
+            <field name="name">Productos terminados A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_350_child" model="account.account.template">
+            <field name="code">350</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_350"/>
+            <field name="type">other</field>
+            <field name="name">Productos terminados A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_351" model="account.account.template">
+            <field name="code">351</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_35"/>
+            <field name="type">view</field>
+            <field name="name">Productos terminados B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_351_child" model="account.account.template">
+            <field name="code">351</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_351"/>
+            <field name="type">other</field>
+            <field name="name">Productos terminados B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_36" model="account.account.template">
+            <field name="code">36</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_3"/>
+            <field name="type">view</field>
+            <field name="name">Subproductos, residuos y materiales recuperados</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_360" model="account.account.template">
+            <field name="code">360</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_36"/>
+            <field name="type">view</field>
+            <field name="name">Subproductos A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_360_child" model="account.account.template">
+            <field name="code">360</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_360"/>
+            <field name="type">other</field>
+            <field name="name">Subproductos A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_361" model="account.account.template">
+            <field name="code">361</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_36"/>
+            <field name="type">view</field>
+            <field name="name">Subproductos B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_361_child" model="account.account.template">
+            <field name="code">361</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_361"/>
+            <field name="type">other</field>
+            <field name="name">Subproductos B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_365" model="account.account.template">
+            <field name="code">365</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_36"/>
+            <field name="type">view</field>
+            <field name="name">Residuos A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_365_child" model="account.account.template">
+            <field name="code">365</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_365"/>
+            <field name="type">other</field>
+            <field name="name">Residuos A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_366" model="account.account.template">
+            <field name="code">366</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_36"/>
+            <field name="type">view</field>
+            <field name="name">Residuos B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_366_child" model="account.account.template">
+            <field name="code">366</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_366"/>
+            <field name="type">other</field>
+            <field name="name">Residuos B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_368" model="account.account.template">
+            <field name="code">368</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_36"/>
+            <field name="type">view</field>
+            <field name="name">Materiales recuperados A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_368_child" model="account.account.template">
+            <field name="code">368</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_368"/>
+            <field name="type">other</field>
+            <field name="name">Materiales recuperados A</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_369" model="account.account.template">
+            <field name="code">369</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_36"/>
+            <field name="type">view</field>
+            <field name="name">Materiales recuperados B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_369_child" model="account.account.template">
+            <field name="code">369</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_369"/>
+            <field name="type">other</field>
+            <field name="name">Materiales recuperados B</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_39" model="account.account.template">
+            <field name="code">39</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_3"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de las existencias</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_390" model="account.account.template">
+            <field name="code">390</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de las mercaderías</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_390_child" model="account.account.template">
+            <field name="code">390</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_390"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de las mercaderías</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_391" model="account.account.template">
+            <field name="code">391</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de las materias primas</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_391_child" model="account.account.template">
+            <field name="code">391</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_391"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de las materias primas</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_392" model="account.account.template">
+            <field name="code">392</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_392_child" model="account.account.template">
+            <field name="code">392</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_392"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_393" model="account.account.template">
+            <field name="code">393</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de los productos en curso</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_393_child" model="account.account.template">
+            <field name="code">393</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_393"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de los productos en curso</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_394" model="account.account.template">
+            <field name="code">394</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de los productos semiterminados</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_394_child" model="account.account.template">
+            <field name="code">394</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_394"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de los productos semiterminados</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_395" model="account.account.template">
+            <field name="code">395</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de los productos terminados</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_395_child" model="account.account.template">
+            <field name="code">395</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_395"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de los productos terminados</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_396" model="account.account.template">
+            <field name="code">396</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_39"/>
+            <field name="type">view</field>
+            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_396_child" model="account.account.template">
+            <field name="code">396</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_396"/>
+            <field name="type">other</field>
+            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
+            <field name="user_type" ref="l10n_es.account_type_stock"/>
+        </record>
+        <record id="pgc_4" model="account.account.template">
+            <field name="code">4</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_0"/>
+            <field name="type">view</field>
+            <field name="name">Acreedores y deudores por operaciones comerciales</field>
+            <field name="user_type" ref="l10n_es.account_type_terceros"/>
+        </record>
+        <record id="pgc_40" model="account.account.template">
+            <field name="code">40</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_4"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_400" model="account.account.template">
+            <field name="code">400</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_40"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_4000" model="account.account.template">
+            <field name="code">4000</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_400"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores (euros)</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_4000_child" model="account.account.template">
+            <field name="code">4000</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_4000"/>
+            <field name="type">payable</field>
+            <field name="name">Proveedores (euros)</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_4004" model="account.account.template">
+            <field name="code">4004</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_400"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores (moneda extranjera)</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_4004_child" model="account.account.template">
+            <field name="code">4004</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_4004"/>
+            <field name="type">payable</field>
+            <field name="name">Proveedores (moneda extranjera)</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_4009" model="account.account.template">
+            <field name="code">4009</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_400"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_4009_child" model="account.account.template">
+            <field name="code">4009</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_4009"/>
+            <field name="type">payable</field>
+            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_401" model="account.account.template">
+            <field name="code">401</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_40"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, efectos comerciales a pagar</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_401_child" model="account.account.template">
+            <field name="code">401</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_401"/>
+            <field name="type">payable</field>
+            <field name="name">Proveedores, efectos comerciales a pagar</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_403" model="account.account.template">
+            <field name="code">403</field>
+            <field name="reconcile" eval="False"/>
+            <field name="parent_id" ref="pgc_40"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, empresas del grupo</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_4030" model="account.account.template">
+            <field name="code">4030</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_403"/>
+            <field name="type">view</field>
+            <field name="name">Proveedores, empresas del grupo (euros)</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_4030_child" model="account.account.template">
+            <field name="code">4030</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_4030"/>
+            <field name="type">payable</field>
+            <field name="name">Proveedores, empresas del grupo (euros)</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>
+        </record>
+        <record id="pgc_4031" model="account.account.template">
+            <field name="code">4031</field>
+            <field name="reconcile" eval="True"/>
+            <field name="parent_id" ref="pgc_403"/>
+            <field name="type">view</field>
+            <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
+            <field name="user_type" ref="account.data_account_type_payable"/>