<?xml version="1.0" encoding="utf-8"?>
<!-- © 2009-2011 Jordi Esteve - Zikzakmedia
     © 2011-2020 Ignacio Ibeas - Acysos
     © 2015 Carlos Liébana - Factor Libre
     © 2015 Albert Cabedo - GAFIC consultores
     © 2015 Vicent Cubells
     © 2013-2016 Pedro M. Baeza
     © 2020 Harald Panten - Sygel Technology
     License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl). -->
<odoo>
    <data>

        <!-- ************************************************************* -->
        <!-- Fiscal Position Templates -->
        <!-- ************************************************************* -->

        <record id="fp_nacional" model="account.fiscal.position.template">
            <field name="sequence">1</field>
            <field name="name">Régimen Nacional</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="auto_apply" eval="True"/>
            <field name="vat_required" eval="True"/>
            <field name="country_id" ref="base.es"/>
        </record>

        <record id="fp_intra_private" model="account.fiscal.position.template">
            <field name="sequence">2</field>
            <field name="name">EU privado</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="auto_apply" eval="True"/>
            <field name="country_group_id" ref="base.europe"/>
        </record>

        <record id="fp_intra" model="account.fiscal.position.template">
            <field name="sequence">3</field>
            <field name="name">Régimen Intracomunitario</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="auto_apply" eval="True"/>
            <field name="vat_required" eval="True"/>
            <field name="country_group_id" ref="base.europe"/>
        </record>

        <record id="fp_extra" model="account.fiscal.position.template">
            <field name="sequence">4</field>
            <field name="name">Régimen Extracomunitario</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="auto_apply" eval="True"/>
        </record>

        <record id="fp_not_subject_tai" model="account.fiscal.position.template">
            <field name="name">Régimen No sujeto por reglas de localización (TAI - Canarias, Ceuta, Melilla...)</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="note">
                Está posición fiscal solo aplica en el caso de vender desde territorio
                nacional a una localización no sujeta, por ejemplo, Canarias, Ceuta o Melilla.
                Más información: https://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio/Ayuda/Modelos__Procedimientos_y_Servicios/Ayuda_Modelo_303/Informacion_general/Instrucciones_modelo_303.shtml
            </field>
        </record>


        <record id="fp_recargo" model="account.fiscal.position.template">
            <field name="name">Recargo de Equivalencia</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_recargo_isp" model="account.fiscal.position.template">
            <field name="name">Recargo de Equivalencia Revendedor con ISP</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf1" model="account.fiscal.position.template">
            <field name="name">Retención IRPF 1%</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf2" model="account.fiscal.position.template">
            <field name="name">Retención IRPF 2%</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf7" model="account.fiscal.position.template">
            <field name="name">Retención IRPF 7%</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf9" model="account.fiscal.position.template">
            <field name="name">Retención IRPF 9%</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf15" model="account.fiscal.position.template">
            <field name="name">Retención IRPF 15%</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf18" model="account.fiscal.position.template">
            <field name="name">Retención IRPF 18%</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf19" model="account.fiscal.position.template">
            <field name="name">Retención IRPF 19%</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf19a" model="account.fiscal.position.template">
            <field name="name">Retención 19% arrendamientos</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf195a" model="account.fiscal.position.template">
            <field name="name">Retención 19,5% arrendamientos</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf20" model="account.fiscal.position.template">
            <field name="name">Retención IRPF 20%</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf24" model="account.fiscal.position.template">
            <field name="name">Retención IRPF 24%</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf20a" model="account.fiscal.position.template">
            <field name="name">Retención 20% arrendamientos</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf21" model="account.fiscal.position.template">
            <field name="name">Retención IRPF 21%</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpf21a" model="account.fiscal.position.template">
            <field name="name">Retención 21% arrendamientos</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_irpfnrnue24" model="account.fiscal.position.template">
            <field name="name">Retención IRPF No residentes no-UE 24%</field>
            <field name="chart_template_id" ref="l10n_es.account_chart_template_common" />
        </record>

        <record id="fp_irpfnrue19" model="account.fiscal.position.template">
            <field name="name">Retención IRPF No residentes UE 19%</field>
            <field name="chart_template_id" ref="l10n_es.account_chart_template_common" />
        </record>

        <record id="fp_irpfnrue0" model="account.fiscal.position.template">
            <field name="name">Retención IRPF No residentes UE exento por convenio</field>
            <field name="chart_template_id" ref="l10n_es.account_chart_template_common" />
        </record>

        <record id="fp_irpfnrnue0" model="account.fiscal.position.template">
            <field name="name">Retención IRPF No residentes no-UE exento por convenio</field>
            <field name="chart_template_id" ref="l10n_es.account_chart_template_common" />
        </record>

        <record id="fp_ispn" model="account.fiscal.position.template">
            <field name="name">Inversion del Sujeto Pasivo Nacional</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_rnrisp" model="account.fiscal.position.template">
            <field name="name">Régimen Nacional Revendedor con Inversión del sujeto pasivo</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
        </record>

        <record id="fp_reagyp_a" model="account.fiscal.position.template">
            <field name="name">REAGYP - Agricultura</field>
            <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
        </record>

       <record id="fp_reagyp_gp" model="account.fiscal.position.template">
           <field name="name">REAGYP - Ganadería y pesca</field>
           <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
       </record>

        <!-- ************************************************************* -->
        <!-- Fiscal Position Tax Templates -->
        <!-- ************************************************************* -->

        <!-- Extracomunitarios -->

        <record id="fptt_extra_0b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ibc"/>
        </record>
        <record id="fptt_extra_0s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_isc"/>
        </record>
        <record id="fptt_extra_2b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva2_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva2_ibc"/>
        </record>
        <record id="fptt_extra_2s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva2_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva2_isc"/>
        </record>
        <record id="fptt_extra_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_ibc"/>
        </record>
        <record id="fptt_extra_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sp_ex"/>
        </record>
        <record id="fptt_extra_4_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_ibi"/>
        </record>
        <record id="fptt_extra_5b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva5_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva5_ibc"/>
        </record>
        <record id="fptt_extra_5s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva5_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva5_isc"/>
        </record>
        <record id="fptt_extra_7-5b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva7-5_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva7-5_ibc"/>
        </record>
        <record id="fptt_extra_7-5s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva7-5_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva7-5_isc"/>
        </record>
        <record id="fptt_extra_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_ibc"/>
        </record>
        <record id="fptt_extra_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sp_ex"/>
        </record>
        <record id="fptt_extra_10_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_ibi"/>
        </record>
        <record id="fptt_extra_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_ibc"/>
        </record>
        <record id="fptt_extra_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sp_ex"/>
        </record>
        <record id="fptt_extra_21_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_ibi"/>
        </record>
        <record id="fptt_extra_ventas_0b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_e"/>
        </record>
        <record id="fptt_extra_ventas_0s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_e"/>
        </record>
        <record id="fptt_extra_ventas_2b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva2b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_e"/>
        </record>
        <record id="fptt_extra_ventas_2s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva2s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_e"/>
        </record>
        <record id="fptt_extra_ventas_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_e"/>
        </record>
        <record id="fptt_extra_ventas_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_e"/>
        </record>
        <record id="fptt_extra_ventas_5b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva5b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_e"/>
        </record>
        <record id="fptt_extra_ventas_5s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva5s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_e"/>
        </record>
        <record id="fptt_extra_ventas_7-5b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva7-5b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_e"/>
        </record>
        <record id="fptt_extra_ventas_7-5s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva7-5s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_e"/>
        </record>
        <record id="fptt_extra_ventas_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_e"/>
        </record>
        <record id="fptt_extra_ventas_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_e"/>
        </record>
        <record id="fptt_extra_ventas_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_e"/>
        </record>
        <record id="fptt_extra_ventas_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_e"/>
        </record>
        <record id="fptt_extra_ventas_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_e"/>
        </record>

        <!-- Intracomunitarios -->

        <record id="fptt_intra_0b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ic_bc"/>
        </record>
        <record id="fptt_intra_0s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ic_sc"/>
        </record>
        <record id="fptt_intra_2b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva2_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva2_ic_bc"/>
        </record>
        <record id="fptt_intra_2s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva2_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva2_ic_sc"/>
        </record>
        <record id="fptt_intra_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_ic_bc"/>
        </record>
        <record id="fptt_intra_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sp_in"/>
        </record>
        <record id="fptt_intra_4_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_ic_bi"/>
        </record>
        <record id="fptt_intra_5b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva5_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva5_ic_bc"/>
        </record>
        <record id="fptt_intra_5s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva5_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva5_ic_sc"/>
        </record>
        <record id="fptt_intra_7-5b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva7-5_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva7-5_ic_bc"/>
        </record>
        <record id="fptt_intra_7-5s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva7-5_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva7-5_ic_sc"/>
        </record>
        <record id="fptt_intra_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_ic_bc"/>
        </record>
        <record id="fptt_intra_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sp_in"/>
        </record>
        <record id="fptt_intra_10_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_ic_bi"/>
        </record>
        <record id="fptt_intra_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_ic_bc"/>
        </record>
        <record id="fptt_intra_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sp_in"/>
        </record>
        <record id="fptt_intra_21b_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_ic_bi"/>
        </record>
        <record id="fptt_intra_ventas_0b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ic"/>
        </record>
        <record id="fptt_intra_ventas_0s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_sp_i"/>
        </record>
        <record id="fptt_intra_ventas_2b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva2b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ic"/>
        </record>
        <record id="fptt_intra_ventas_2s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva2s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_sp_i"/>
        </record>
        <record id="fptt_intra_ventas_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ic"/>
        </record>
        <record id="fptt_intra_ventas_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_sp_i"/>
        </record>
        <record id="fptt_intra_ventas_5b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva5b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ic"/>
        </record>
        <record id="fptt_intra_ventas_5s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva5s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_sp_i"/>
        </record>
        <record id="fptt_intra_ventas_7-5b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva7-5b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ic"/>
        </record>
        <record id="fptt_intra_ventas_7-5s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva7-5s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_sp_i"/>
        </record>
        <record id="fptt_intra_ventas_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ic"/>
        </record>
        <record id="fptt_intra_ventas_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_sp_i"/>
        </record>
        <record id="fptt_intra_ventas_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ic"/>
        </record>
        <record id="fptt_intra_ventas_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_sp_i"/>
        </record>
        <record id="fptt_intra_ventas_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ic"/>
        </record>

        <!-- Not subject by Localization Rules (TAI) -->

        <record id="fptt_not_subject_tai_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_not_subject_tai_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_not_subject_tai_4_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_not_subject_tai_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_not_subject_tai_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_not_subject_tai_10_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_not_subject_tai_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_not_subject_tai_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_not_subject_tai_21_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_not_subject_tai_ventas_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_ns_b"/>
        </record>
        <record id="fptt_not_subject_tai_ventas_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_ns"/>
        </record>
        <record id="fptt_not_subject_tai_ventas_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_ns_b"/>
        </record>
        <record id="fptt_not_subject_tai_ventas_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_ns"/>
        </record>
        <record id="fptt_not_subject_tai_ventas_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_ns_b"/>
        </record>
        <record id="fptt_not_subject_tai_ventas_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_ns"/>
        </record>
        <record id="fptt_not_subject_tai_ventas_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_not_subject_tai"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva_ns_b"/>
        </record>

        <!-- Recargo de equivalencia -->

        <record id="fptt_recargo_0b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0b"/>
        </record>
        <record id="fptt_recargo_0b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req0"/>
        </record>
        <record id="fptt_recargo_0s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0s"/>
        </record>
        <record id="fptt_recargo_0s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req0"/>
        </record>
        <record id="fptt_recargo_2b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva2b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva2b"/>
        </record>
        <record id="fptt_recargo_2b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva2b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req026"/>
        </record>
        <record id="fptt_recargo_2s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva2s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva2s"/>
        </record>
        <record id="fptt_recargo_2s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva2s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req026"/>
        </record>
        <record id="fptt_recargo_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_recargo_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req05"/>
        </record>
        <record id="fptt_recargo_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_recargo_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req05"/>
        </record>
        <record id="fptt_recargo_5b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva5b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva5b"/>
        </record>
        <record id="fptt_recargo_5b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva5b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req062"/>
        </record>
        <record id="fptt_recargo_5s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva5s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva5s"/>
        </record>
        <record id="fptt_recargo_5s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva5s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req062"/>
        </record>
        <record id="fptt_recargo7-5b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva7-5b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva7-5b"/>
        </record>
        <record id="fptt_recargo_7-5b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva7-5b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req1"/>
        </record>
        <record id="fptt_recargo_7-5s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva7-5s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva7-5s"/>
        </record>
        <record id="fptt_recargo_7-5s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva7-5s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req1"/>
        </record>
        <record id="fptt_recargo_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_recargo_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req014"/>
        </record>
        <record id="fptt_recargo_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_recargo_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req014"/>
        </record>
        <record id="fptt_recargo_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_recargo_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req52"/>
        </record>
        <record id="fptt_recargo_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_recargo_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req52"/>
        </record>
        <record id="fptt_recargo_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_recargo_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req52"/>
        </record>
        <record id="fptt_recargo_buy_0b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_s_bc"/>
        </record>
        <record id="fptt_recargo_buy_0b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req0"/>
        </record>
        <record id="fptt_recargo_buy_0s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_s_sc"/>
        </record>
        <record id="fptt_recargo_buy_0s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req0"/>
        </record>
        <record id="fptt_recargo_buy_2b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva2_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva2_bc"/>
        </record>
        <record id="fptt_recargo_buy_2b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva2_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req026"/>
        </record>
        <record id="fptt_recargo_buy_2s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva2_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva2_sc"/>
        </record>
        <record id="fptt_recargo_buy_2s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva2_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req026"/>
        </record>
        <record id="fptt_recargo_buy_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_recargo_buy_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req05"/>
        </record>
        <record id="fptt_recargo_buy_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_recargo_buy_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req05"/>
        </record>
        <record id="fptt_recargo_buy_4_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bi"/>
        </record>
        <record id="fptt_recargo_buy_4_2_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req05"/>
        </record>
        <record id="fptt_recargo_buy_5b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva5_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva5_bc"/>
        </record>
        <record id="fptt_recargo_buy_5b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva5_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req062"/>
        </record>
        <record id="fptt_recargo_buy_5s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva5_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva5_sc"/>
        </record>
        <record id="fptt_recargo_buy_5s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva5_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req062"/>
        </record>
        <record id="fptt_recargo_buy_7-5b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva7-5_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva7-5_bc"/>
        </record>
        <record id="fptt_recargo_buy_7-5b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva7-5_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req1"/>
        </record>
        <record id="fptt_recargo_buy_7-5s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva7-5_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva7-5_sc"/>
        </record>
        <record id="fptt_recargo_buy_7-5s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva7-5_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req1"/>
        </record>
        <record id="fptt_recargo_buy_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_recargo_buy_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req014"/>
        </record>
        <record id="fptt_recargo_buy_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_recargo_buy_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req014"/>
        </record>
        <record id="fptt_recargo_buy_10_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bi"/>
        </record>
        <record id="fptt_recargo_buy_10_2_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req014"/>
        </record>
        <record id="fptt_recargo_buy_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_recargo_buy_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req52"/>
        </record>
        <record id="fptt_recargo_buy_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_recargo_buy_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req52"/>
        </record>
        <record id="fptt_recargo_buy_21_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bi"/>
        </record>
        <record id="fptt_recargo_buy_21_2_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req52"/>
        </record>

        <!-- Recargo de equivalencia ISP -->

        <record id="fptt_recargo_isp_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_recargo_isp_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req05"/>
        </record>
        <record id="fptt_recargo_isp_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_recargo_isp_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req05"/>
        </record>
        <record id="fptt_recargo_isp_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_recargo_isp_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req014"/>
        </record>
        <record id="fptt_recargo_isp_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_recargo_isp_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req014"/>
        </record>
        <record id="fptt_recargo_isp_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_recargo_isp_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req52"/>
        </record>
        <record id="fptt_recargo_isp_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_recargo_isp_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_req52"/>
        </record>
        <record id="fptt_recargo_isp_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_isp"/>
        </record>
        <record id="fptt_recargo_isp_buy_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_recargo_isp_buy_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req05"/>
        </record>
        <record id="fptt_recargo_isp_buy_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_recargo_isp_buy_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req05"/>
        </record>
        <record id="fptt_recargo_isp_buy_4_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bi"/>
        </record>
        <record id="fptt_recargo_isp_buy_4_2_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req05"/>
        </record>
        <record id="fptt_recargo_isp_buy_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_recargo_isp_buy_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req014"/>
        </record>
        <record id="fptt_recargo_isp_buy_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_recargo_isp_buy_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req014"/>
        </record>
        <record id="fptt_recargo_isp_buy_10_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bi"/>
        </record>
        <record id="fptt_recargo_isp_buy_10_2_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req014"/>
        </record>
        <record id="fptt_recargo_isp_buy_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_recargo_isp_buy_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req52"/>
        </record>
        <record id="fptt_recargo_isp_buy_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_recargo_isp_buy_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req52"/>
        </record>
        <record id="fptt_recargo_isp_buy_21_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bi"/>
        </record>
        <record id="fptt_recargo_isp_buy_21_2_inv"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_recargo_isp"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_req52"/>
        </record>

        <!-- Retención 19% arrendamientos -->

        <record id="fptt_irpf19asale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf19asale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19a"/>
        </record>
        <record id="fptt_irpf19asale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf19asale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19a"/>
        </record>
        <record id="fptt_irpf19asale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf19asale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19a"/>
        </record>
        <record id="fptt_irpf19asale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf19asale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19a"/>
        </record>
        <record id="fptt_irpf19asale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf19asale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19a"/>
        </record>
        <record id="fptt_irpf19asale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf19asale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19a"/>
        </record>
        <record id="fptt_irpf19asale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf19asale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19a"/>
        </record>
        <record id="fptt_irpf19a_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf19a_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19a"/>
        </record>
        <record id="fptt_irpf19a_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf19a_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19a"/>
        </record>
        <record id="fptt_irpf19a_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf19a_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19a"/>
        </record>
        <record id="fptt_irpf19a_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf19a_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19a"/>
        </record>
        <record id="fptt_irpf19a_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf19a_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19a"/>
        </record>
        <record id="fptt_irpf19a_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf19a_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19a"/>
        </record>
        <record id="fptt_irpf19asale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf19asale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19a"/>
        </record>
        <record id="fptt_irpf19a_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf19a_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19a"/>
        </record>

        <!-- Retención 19,5% arrendamientos -->

        <record id="fptt_irpf195asale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf195asale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf195a"/>
        </record>
        <record id="fptt_irpf195asale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf195asale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf195a"/>
        </record>
        <record id="fptt_irpf195asale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf195asale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf195a"/>
        </record>
        <record id="fptt_irpf195asale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf195asale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf195a"/>
        </record>
        <record id="fptt_irpf195asale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf195asale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf195a"/>
        </record>
        <record id="fptt_irpf195asale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf195asale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf195a"/>
        </record>
        <record id="fptt_irpf195asale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf195asale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf195a"/>
        </record>
        <record id="fptt_irpf195a_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf195a_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf195a"/>
        </record>
        <record id="fptt_irpf195a_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf195a_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf195a"/>
        </record>
        <record id="fptt_irpf195a_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf195a_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf195a"/>
        </record>
        <record id="fptt_irpf195a_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf195a_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf195a"/>
        </record>
        <record id="fptt_irpf195a_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf195a_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf195a"/>
        </record>
        <record id="fptt_irpf195a_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf195a_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf195a"/>
        </record>
        <record id="fptt_irpf195asale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf195asale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf195a"/>
        </record>
        <record id="fptt_irpf195a_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf195a_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf195a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf195a"/>
        </record>

        <!-- Retención 20% arrendamientos -->

        <record id="fptt_irpf20asale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf20asale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20a"/>
        </record>
        <record id="fptt_irpf20asale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf20asale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20a"/>
        </record>
        <record id="fptt_irpf20asale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf20asale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20a"/>
        </record>
        <record id="fptt_irpf20asale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf20asale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20a"/>
        </record>
        <record id="fptt_irpf20asale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf20asale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20a"/>
        </record>
        <record id="fptt_irpf20asale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf20asale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20a"/>
        </record>
        <record id="fptt_irpf20asale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf20asale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20a"/>
        </record>
        <record id="fptt_irpf20a_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf20a_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20a"/>
        </record>
        <record id="fptt_irpf20a_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf20a_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20a"/>
        </record>
        <record id="fptt_irpf20a_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf20a_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20a"/>
        </record>
        <record id="fptt_irpf20a_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf20a_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20a"/>
        </record>
        <record id="fptt_irpf20a_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf20a_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20a"/>
        </record>
        <record id="fptt_irpf20a_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf20a_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20a"/>
        </record>
        <record id="fptt_irpf20asale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf20asale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20a"/>
        </record>
        <record id="fptt_irpf20a_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf20a_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20a"/>
        </record>

        <!-- Retención 21% arrendamientos -->

        <record id="fptt_irpf21asale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf21asale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21a"/>
        </record>
        <record id="fptt_irpf21asale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf21asale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21a"/>
        </record>
        <record id="fptt_irpf21asale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf21asale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21a"/>
        </record>
        <record id="fptt_irpf21asale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf21asale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21a"/>
        </record>
        <record id="fptt_irpf21asale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf21asale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21a"/>
        </record>
        <record id="fptt_irpf21asale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf21asale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21a"/>
        </record>
        <record id="fptt_irpf21asale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf21asale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21a"/>
        </record>
        <record id="fptt_irpf21a_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf21a_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21a"/>
        </record>
        <record id="fptt_irpf21a_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf21a_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21a"/>
        </record>
        <record id="fptt_irpf21a_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf21a_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21a"/>
        </record>
        <record id="fptt_irpf21a_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf21a_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21a"/>
        </record>
        <record id="fptt_irpf21a_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf21a_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21a"/>
        </record>
        <record id="fptt_irpf21a_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf21a_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21a"/>
        </record>
        <record id="fptt_irpf21asale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf21asale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21a"/>
        </record>
        <record id="fptt_irpf21a_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf21a_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21a"/>
        </record>

        <!-- Retenciones IRPF 21% -->

        <record id="fptt_irpf21sale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf21sale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21"/>
        </record>
        <record id="fptt_irpf21sale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf21sale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21"/>
        </record>
        <record id="fptt_irpf21sale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf21sale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21"/>
        </record>
        <record id="fptt_irpf21sale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf21sale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21"/>
        </record>
        <record id="fptt_irpf21sale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf21sale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21"/>
        </record>
        <record id="fptt_irpf21sale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf21sale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21"/>
        </record>
        <record id="fptt_irpf21sale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf21sale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21"/>
        </record>
        <record id="fptt_irpf21sale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf21sale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21"/>
        </record>
        <record id="fptt_irpf21sale_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ns"/>
        </record>
        <record id="ptt_irpf21sale_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf21"/>
        </record>
        <record id="fptt_irpf21_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf21_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21p"/>
        </record>
        <record id="fptt_irpf21_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf21_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21p"/>
        </record>
        <record id="fptt_irpf21_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf21_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21p"/>
        </record>
        <record id="fptt_irpf21_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf21_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21p"/>
        </record>
        <record id="fptt_irpf21_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf21_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21p"/>
        </record>
        <record id="fptt_irpf21_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf21_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21p"/>
        </record>
        <record id="fptt_irpf21_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf21_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21p"/>
        </record>
        <record id="fptt_irpf21purchase_0_ns_b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_irpf21purchase_0_ns_b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21p"/>
        </record>
        <record id="fptt_irpf21purchase_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_irpf21purchase_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf21"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf21p"/>
        </record>

        <!-- Retenciones IRPF 20% -->

        <record id="fptt_irpf20sale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf20sale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20"/>
        </record>
        <record id="fptt_irpf20sale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf20sale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20"/>
        </record>
        <record id="fptt_irpf20sale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf20sale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20"/>
        </record>
        <record id="fptt_irpf20sale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf20sale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20"/>
        </record>
        <record id="fptt_irpf20sale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf20sale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20"/>
        </record>
        <record id="fptt_irpf20sale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf20sale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20"/>
        </record>
        <record id="fptt_irpf20sale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf20sale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20"/>
        </record>
        <record id="fptt_irpf20sale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf20sale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20"/>
        </record>
        <record id="fptt_irpf20sale_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ns"/>
        </record>
        <record id="ptt_irpf20sale_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf20"/>
        </record>
        <record id="fptt_irpf20_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf20_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20"/>
        </record>
        <record id="fptt_irpf20_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf20_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20"/>
        </record>
        <record id="fptt_irpf20_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf20_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20"/>
        </record>
        <record id="fptt_irpf20_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf20_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20"/>
        </record>
        <record id="fptt_irpf20_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf20_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20"/>
        </record>
        <record id="fptt_irpf20_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf20_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20"/>
        </record>
        <record id="fptt_irpf20_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf20_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20"/>
        </record>
        <record id="fptt_irpf20purchase_0_ns_b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_irpf20purchase_0_ns_b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20"/>
        </record>
        <record id="fptt_irpf20purchase_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_irpf20purchase_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf20"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf20"/>
        </record>

        <!-- Retenciones IRPF 24% -->

        <record id="fptt_irpf24sale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf24sale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
        </record>
        <record id="fptt_irpf24sale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf24sale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
        </record>
        <record id="fptt_irpf24sale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf24sale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
        </record>
        <record id="fptt_irpf24sale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf24sale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
        </record>
        <record id="fptt_irpf24sale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf24sale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
        </record>
        <record id="fptt_irpf24sale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf24sale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
        </record>
        <record id="fptt_irpf24sale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf24sale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
        </record>
        <record id="fptt_irpf24sale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf24sale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
        </record>
        <record id="fptt_irpf24sale_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ns"/>
        </record>
        <record id="ptt_irpf24sale_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
        </record>
        <record id="fptt_irpf24_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf24_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
        </record>
        <record id="fptt_irpf24_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf24_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
        </record>
        <record id="fptt_irpf24_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf24_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
        </record>
        <record id="fptt_irpf24_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf24_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
        </record>
        <record id="fptt_irpf24_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf24_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
        </record>
        <record id="fptt_irpf24_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf24_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
        </record>
        <record id="fptt_irpf24_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf24_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
        </record>
        <record id="fptt_irpf24purchase_0_ns_b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_irpf24purchase_0_ns_b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
        </record>
        <record id="fptt_irpf24purchase_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_irpf24purchase_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf24"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
        </record>

        <!-- Retenciones IRPF 15% -->

        <record id="fptt_irpf15sale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf15sale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf15"/>
        </record>
        <record id="fptt_irpf15sale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf15sale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf15"/>
        </record>
        <record id="fptt_irpf15sale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf15sale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf15"/>
        </record>
        <record id="fptt_irpf15sale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf15sale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf15"/>
        </record>
        <record id="fptt_irpf15sale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf15sale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf15"/>
        </record>
        <record id="fptt_irpf15sale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf15sale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf15"/>
        </record>
        <record id="fptt_irpf15sale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf15sale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf15"/>
        </record>
        <record id="fptt_irpf15sale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf15sale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf15"/>
        </record>
        <record id="fptt_irpf15sale_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ns"/>
        </record>
        <record id="ptt_irpf15sale_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf15"/>
        </record>
        <record id="fptt_irpf15_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf15_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf15"/>
        </record>
        <record id="fptt_irpf15_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf15_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf15"/>
        </record>
        <record id="fptt_irpf15_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf15_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf15"/>
        </record>
        <record id="fptt_irpf15_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf15_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf15"/>
        </record>
        <record id="fptt_irpf15_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf15_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf15"/>
        </record>
        <record id="fptt_irpf15_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf15_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf15"/>
        </record>
        <record id="fptt_irpf15_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf15_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf15"/>
        </record>
        <record id="fptt_irpf15purchase_0_ns_b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_irpf15purchase_0_ns_b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf15"/>
        </record>
        <record id="fptt_irpf15purchase_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_irpf15purchase_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf15"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf15"/>
        </record>

        <!-- Retenciones IRPF 18% -->

        <record id="fptt_irpf18sale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf18sale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf18"/>
        </record>
        <record id="fptt_irpf18sale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf18sale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf18"/>
        </record>
        <record id="fptt_irpf18sale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf18sale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf18"/>
        </record>
        <record id="fptt_irpf18sale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf18sale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf18"/>
        </record>
        <record id="fptt_irpf18sale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf18sale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf18"/>
        </record>
        <record id="fptt_irpf18sale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf18sale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf18"/>
        </record>
        <record id="fptt_irpf18sale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf18sale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf18"/>
        </record>
        <record id="fptt_irpf18sale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf18sale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf18"/>
        </record>
        <record id="fptt_irpf18sale_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ns"/>
        </record>
        <record id="ptt_irpf18sale_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf18"/>
        </record>
        <record id="fptt_irpf18_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf18_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf18"/>
        </record>
        <record id="fptt_irpf18_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf18_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf18"/>
        </record>
        <record id="fptt_irpf18_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf18_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf18"/>
        </record>
        <record id="fptt_irpf18_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf18_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf18"/>
        </record>
        <record id="fptt_irpf18_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf18_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf18"/>
        </record>
        <record id="fptt_irpf18_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf18_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf18"/>
        </record>
        <record id="fptt_irpf18_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf18_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf18"/>
        </record>
        <record id="fptt_irpf18purchase_0_ns_b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_irpf18purchase_0_ns_b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf18"/>
        </record>
        <record id="fptt_irpf18purchase_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_irpf18purchase_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf18"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf18"/>
        </record>

        <!-- Retenciones IRPF 19% -->

        <record id="fptt_irpf19sale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf19sale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19"/>
        </record>
        <record id="fptt_irpf19sale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf19sale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19"/>
        </record>
        <record id="fptt_irpf19sale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf19sale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19"/>
        </record>
        <record id="fptt_irpf19sale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf19sale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19"/>
        </record>
        <record id="fptt_irpf19sale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf19sale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19"/>
        </record>
        <record id="fptt_irpf19sale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf19sale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19"/>
        </record>
        <record id="fptt_irpf19sale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf19sale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19"/>
        </record>
        <record id="fptt_irpf19sale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf19sale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19"/>
        </record>
        <record id="fptt_irpf19sale_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ns"/>
        </record>
        <record id="ptt_irpf19sale_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf19"/>
        </record>
        <record id="fptt_irpf19_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf19_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19"/>
        </record>
        <record id="fptt_irpf19_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf19_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19"/>
        </record>
        <record id="fptt_irpf19_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf19_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19"/>
        </record>
        <record id="fptt_irpf19_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf19_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19"/>
        </record>
        <record id="fptt_irpf19_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf19_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19"/>
        </record>
        <record id="fptt_irpf19_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf19_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19"/>
        </record>
        <record id="fptt_irpf19_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf19_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19"/>
        </record>
        <record id="fptt_irpf19purchase_0_ns_b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_irpf19purchase_0_ns_b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19"/>
        </record>
        <record id="fptt_irpf19purchase_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_irpf19purchase_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf19"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf19"/>
        </record>

        <!-- Retenciones IRPF 9% -->

        <record id="fptt_irpf9sale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf9sale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf9"/>
        </record>
        <record id="fptt_irpf9sale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf9sale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf9"/>
        </record>
        <record id="fptt_irpf9sale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf9sale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf9"/>
        </record>
        <record id="fptt_irpf9sale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf9sale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf9"/>
        </record>
        <record id="fptt_irpf9sale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf9sale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf9"/>
        </record>
        <record id="fptt_irpf9sale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf9sale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf9"/>
        </record>
        <record id="fptt_irpf9sale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf9sale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf9"/>
        </record>
        <record id="fptt_irpf9sale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf9sale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf9"/>
        </record>
        <record id="fptt_irpf9sale_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ns"/>
        </record>
        <record id="ptt_irpf9sale_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf9"/>
        </record>
        <record id="fptt_irpf9_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf9_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf9"/>
        </record>
        <record id="fptt_irpf9_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf9_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf9"/>
        </record>
        <record id="fptt_irpf9_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf9_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf9"/>
        </record>
        <record id="fptt_irpf9_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf9_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf9"/>
        </record>
        <record id="fptt_irpf9_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf9_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf9"/>
        </record>
        <record id="fptt_irpf9_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf9_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf9"/>
        </record>
        <record id="fptt_irpf9_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf9_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf9"/>
        </record>
        <record id="fptt_irpf9purchase_0_ns_b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_irpf9purchase_0_ns_b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf9"/>
        </record>
        <record id="fptt_irpf9purchase_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_irpf9purchase_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf9"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf9"/>
        </record>

        <!-- Retenciones IRPF 7% -->

        <record id="fptt_irpf7sale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf7sale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf7"/>
        </record>
        <record id="fptt_irpf7sale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf7sale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf7"/>
        </record>
        <record id="fptt_irpf7sale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf7sale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf7"/>
        </record>
        <record id="fptt_irpf7sale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf7sale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf7"/>
        </record>
        <record id="fptt_irpf7sale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf7sale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf7"/>
        </record>
        <record id="fptt_irpf7sale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf7sale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf7"/>
        </record>
        <record id="fptt_irpf7sale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf7sale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf7"/>
        </record>
        <record id="fptt_irpf7sale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf7sale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf7"/>
        </record>
        <record id="fptt_irpf7sale_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ns"/>
        </record>
        <record id="ptt_irpf7sale_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf7"/>
        </record>
        <record id="fptt_irpf7_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf7_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf7"/>
        </record>
        <record id="fptt_irpf7_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf7_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf7"/>
        </record>
        <record id="fptt_irpf7_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf7_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf7"/>
        </record>
        <record id="fptt_irpf7_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf7_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf7"/>
        </record>
        <record id="fptt_irpf7_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf7_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf7"/>
        </record>
        <record id="fptt_irpf7_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf7_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf7"/>
        </record>
        <record id="fptt_irpf7_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf7_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf7"/>
        </record>
        <record id="fptt_irpf7purchase_0_ns_b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_irpf7purchase_0_ns_b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf7"/>
        </record>
        <record id="fptt_irpf7purchase_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_irpf7purchase_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf7"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf7"/>
        </record>

        <!-- Retenciones IRPF 2% -->

        <record id="fptt_irpf2sale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf2sale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf2"/>
        </record>
        <record id="fptt_irpf2sale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf2sale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf2"/>
        </record>
        <record id="fptt_irpf2sale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf2sale_21s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf2"/>
        </record>
        <record id="fptt_irpf2sale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf2sale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf2"/>
        </record>
        <record id="fptt_irpf2sale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf2sale_10_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf2"/>
        </record>
        <record id="fptt_irpf2sale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf2sale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf2"/>
        </record>
        <record id="fptt_irpf2sale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf2sale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf2"/>
        </record>
        <record id="fptt_irpf2sale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf2sale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf2"/>
        </record>
        <record id="fptt_irpf2sale_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ns"/>
        </record>
        <record id="ptt_irpf2sale_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf2"/>
        </record>
        <record id="fptt_irpf2_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf2_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf2"/>
        </record>
        <record id="fptt_irpf2_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf2_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf2"/>
        </record>
        <record id="fptt_irpf2_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf2_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf2"/>
        </record>
        <record id="fptt_irpf2_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf2_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf2"/>
        </record>
        <record id="fptt_irpf2_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf2_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf2"/>
        </record>
        <record id="fptt_irpf2_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf2_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf2"/>
        </record>
        <record id="fptt_irpf2_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf2_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf2"/>
        </record>
        <record id="fptt_irpf2purchase_0_ns_b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_irpf2purchase_0_ns_b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf2"/>
        </record>
        <record id="fptt_irpf2purchase_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_irpf2purchase_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf2"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf2"/>
        </record>

        <!-- Retenciones IRPF 1% -->

        <record id="fptt_irpf1sale_21b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpf1sale_21b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf1"/>
        </record>
        <record id="fptt_irpf1sale_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpf1sale_21isp_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf1"/>
        </record>
        <record id="fptt_irpf1sale_21s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpf1sale_21_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf1"/>
        </record>
        <record id="fptt_irpf1sale_10b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpf1sale_10b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf1"/>
        </record>
        <record id="fptt_irpf1sale_10s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpf1sale_10s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf1"/>
        </record>
        <record id="fptt_irpf1sale_4b"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpf1sale_4b_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf1"/>
        </record>
        <record id="fptt_irpf1sale_4s"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpf1sale_4s_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf1"/>
        </record>
        <record id="fptt_irpf1sale_ex"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpf1sale_ex_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf1"/>
        </record>
        <record id="fptt_irpf1sale_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ns"/>
        </record>
        <record id="ptt_irpf1sale_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpf1"/>
        </record>
        <record id="fptt_irpf1_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpf1_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf1"/>
        </record>
        <record id="fptt_irpf1_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpf1_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf1"/>
        </record>
        <record id="fptt_irpf1_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpf1_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf1"/>
        </record>
        <record id="fptt_irpf1_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpf1_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf1"/>
        </record>
        <record id="fptt_irpf1_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpf1_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf1"/>
        </record>
        <record id="fptt_irpf1_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpf1_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf1"/>
        </record>
        <record id="fptt_irpf1_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpf1_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf1"/>
        </record>
        <record id="fptt_irpf1purchase_0_ns_b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
        </record>
        <record id="fptt_irpf1purchase_0_ns_b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf1"/>
        </record>
        <record id="fptt_irpf1purchase_0_ns"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
        </record>
        <record id="fptt_irpf1purchase_0_ns_2"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpf1"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf1"/>
        </record>

        <!-- Inversion del Sujeto Pasivo Nacional -->

        <record id="fptt_ispn_p_iva4_bc" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_isp"/>
        </record>
        <record id="fptt_ispn_p_iva4_sc" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_isp"/>
        </record>
        <record id="fptt_ispn_p_iva4_bi" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva4_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva4_isp_bi"/>
        </record>
        <record id="fptt_ispn_p_iva10_bc" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_isp"/>
        </record>
        <record id="fptt_ispn_p_iva10_sc" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_isp"/>
        </record>
        <record id="fptt_ispn_p_iva10_bi" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva10_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva10_isp_bi"/>
        </record>
        <record id="fptt_ispn_p_iva21_bc" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_isp"/>
        </record>
        <record id="fptt_ispn_p_iva21_sc" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_isp"/>
        </record>
        <record id="fptt_ispn_p_iva21_bi" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva21_bi"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva21_isp_bi"/>
        </record>
        <record id="fptt_ispn_s_iva4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_isp"/>
        </record>
        <record id="fptt_ispn_s_iva4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_isp"/>
        </record>
        <record id="fptt_ispn_s_iva10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_isp"/>
        </record>
        <record id="fptt_ispn_s_iva10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_isp"/>
        </record>
        <record id="fptt_ispn_s_iva21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_isp"/>
        </record>
        <record id="fptt_ispn_s_iva21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_isp"/>
        </record>
        <record id="fptt_ispn_s_21isp"
            model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_ispn"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_isp"/>
        </record>

        <!-- Revendedor inversion sujeto pasivo -->
        <record id="fptt_rnrisp_s_iva21isp" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_rnrisp"/>
            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_iva0_isp"/>
        </record>

        <!-- Régimen especial de Agricultura, Ganaderia y Pesca -->
        <record id="fptt_reagyp_a_4b_1" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_reagyp_a"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva12_agr"/>
        </record>
        <record id="fptt_reagyp_a_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_reagyp_a"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_irpf2"/>
        </record>
        <record id="fptt_reagyp_a_4b_3" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_reagyp_a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva12_agr"/>
        </record>
        <record id="fptt_reagyp_a_4b_4" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_reagyp_a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva0_s_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf2"/>
        </record>
        <record id="fptt_reagyp_a_4b_6" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_reagyp_a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva2_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva12_agr"/>
        </record>
        <record id="fptt_reagyp_a_4b_7" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_reagyp_a"/>
            <field name="tax_src_id" ref="account_tax_template_p_iva2_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpf2"/>
        </record>
        <record id="fptt_reagyp_gp_4b_1" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_reagyp_gp"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_iva105_gan"/>
        </record>
        <record id="fptt_reagyp_gp_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_reagyp_gp"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_irpf2"/>
        </record>

        <!-- Retenciones IRPF No residentes No-UE 24% -->
        <record id="fptt_irpfnrnue24sale_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpfnrnue24sale_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue24"/>
        </record>
        <record id="fptt_irpfnrnue24sale_21isp" model="account.fiscal.position.tax.template" >
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpfnrnue24sale_21isp_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue24"/>
        </record>
        <record id="fptt_irpfnrnue24sale_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpfnrnue24sale_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue24"/>
        </record>
        <record id="fptt_irpfnrnue24sale_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpfnrnue24sale_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue24"/>
        </record>
        <record id="fptt_irpfnrnue24sale_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpfnrnue24sale_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue24"/>
        </record>
        <record id="fptt_irpfnrnue24sale_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpfnrnue24sale_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue24"/>
        </record>
        <record id="fptt_irpfnrnue24sale_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpfnrnue24sale_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue24"/>
        </record>
        <record id="fptt_irpfnrnue24_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpfnrnue24_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue24p"/>
        </record>
        <record id="fptt_irpfnrnue24_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpfnrnue24_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue24p"/>
        </record>
        <record id="fptt_irpfnrnue24_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpfnrnue24_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue24p"/>
        </record>
        <record id="fptt_irpfnrnue24_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpfnrnue24_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue24p"/>
        </record>
        <record id="fptt_irpfnrnue24_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpfnrnue24_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue24p"/>
        </record>
        <record id="fptt_irpfnrnue24_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpfnrnue24_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue24p"/>
        </record>
        <record id="fptt_irpfnrnue24sale_ex" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpfnrnue24sale_ex_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue24"/>
        </record>
        <record id="fptt_irpfnrnue24_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpfnrnue24_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue24"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue24p"/>
        </record>

        <!-- Retenciones IRPF No residentes UE 19% -->
        <record id="fptt_irpfnrue19sale_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_irpfnrue19sale_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue19"/>
        </record>
        <record id="fptt_irpfnrue19sale_21isp" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_irpfnrue19sale_21isp_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue19"/>
        </record>
        <record id="fptt_irpfnrue19sale_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_irpfnrue19sale_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue19"/>
        </record>
        <record id="fptt_irpfnrue19sale_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_irpfnrue19sale_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue19"/>
        </record>
        <record id="fptt_irpfnrue19sale_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_irpfnrue19sale_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue19"/>
        </record>
        <record id="fptt_irpfnrue19sale_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_irpfnrue19sale_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue19"/>
        </record>
        <record id="fptt_irpfnrue19sale_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_irpfnrue19sale_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue19"/>
        </record>
        <record id="fptt_irpfnrue19_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_irpfnrue19_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue19p"/>
        </record>
        <record id="fptt_irpfnrue19_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_irpfnrue19_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue19p"/>
        </record>
        <record id="fptt_irpfnrue19_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_irpfnrue19_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue19p"/>
        </record>
        <record id="fptt_irpfnrue19_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_irpfnrue19_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue19p"/>
        </record>
        <record id="fptt_irpfnrue19_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_irpfnrue19_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue19p"/>
        </record>
        <record id="fptt_irpfnrue19_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_irpfnrue19_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue19p"/>
        </record>
        <record id="fptt_irpfnrue19sale_ex" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_irpfnrue19sale_ex_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue19"/>
        </record>
        <record id="fptt_irpfnrue19_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_irpfnrue19_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue19"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue19p"/>
        </record>

        <!-- Retención IRPF No residentes UE exento -->
        <record id="fptt_fp_irpfnrue0sale_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue0"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_21isp" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_21isp_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue0"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue0"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue0"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue0"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue0"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue0"/>
        </record>
        <record id="fptt_fp_irpfnrue0_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_fp_irpfnrue0_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue0p"/>
        </record>
        <record id="fptt_fp_irpfnrue0_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_fp_irpfnrue0_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue0p"/>
        </record>
        <record id="fptt_fp_irpfnrue0_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_fp_irpfnrue0_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue0p"/>
        </record>
        <record id="fptt_fp_irpfnrue0_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_fp_irpfnrue0_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue0p"/>
        </record>
        <record id="fptt_fp_irpfnrue0_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_fp_irpfnrue0_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue0p"/>
        </record>
        <record id="fptt_fp_irpfnrue0_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_fp_irpfnrue0_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue0p"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_ex" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_fp_irpfnrue0sale_ex_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrue0"/>
        </record>
        <record id="fptt_fp_irpfnrue0_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_fp_irpfnrue0_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrue0p"/>
        </record>

        <!-- Retención IRPF No residentes no-UE exento -->
        <record id="fptt_fp_irpfnrnue0sale_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21b"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue0"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_21isp" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_21isp_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21isp"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue0"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva21s"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva21s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue0"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva10b"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue0"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva10s"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva10s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue0"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva4b"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4b"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue0"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva4s"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva4s"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue0"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_21b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_21b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue0p"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_21s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_21s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva21_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue0p"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_10b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_10b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue0p"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_10s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_10s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva10_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue0p"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_4b" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_4b_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue0p"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_4s" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_4s_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva4_sc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue0p"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_ex" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_s_iva0"/>
        </record>
        <record id="fptt_fp_irpfnrnue0sale_ex_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_s_iva0"/>
            <field name="tax_dest_id" ref="account_tax_template_s_irpfnrnue0"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_0" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
        </record>
        <record id="fptt_fp_irpfnrnue0_0_2" model="account.fiscal.position.tax.template">
            <field name="position_id" ref="fp_irpfnrnue0"/>
            <field name="tax_src_id" ref="l10n_es.account_tax_template_p_iva0_bc"/>
            <field name="tax_dest_id" ref="account_tax_template_p_irpfnrnue0p"/>
        </record>

        <!-- ************************************************************* -->
        <!-- Fiscal Position Account Templates -->
        <!-- ************************************************************* -->

        <!-- Extracomunitarios -->

        <record id="fpat_extra_acc_1"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7000"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7002"/>
        </record>
        <record id="fpat_extra_acc_2"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7010"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7012"/>
        </record>
        <record id="fpat_extra_acc_3"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7020"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7022"/>
        </record>
        <record id="fpat_extra_acc_4"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7030"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7032"/>
        </record>
        <record id="fpat_extra_acc_5"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7040"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7042"/>
        </record>
        <record id="fpat_extra_acc_6"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_extra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7050"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7052"/>
        </record>

        <!-- Intracomunitarios -->

        <record id="fpat_intra_acc_1"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7000"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7001"/>
        </record>
        <record id="fpat_intra_acc_2"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7010"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7011"/>
        </record>
        <record id="fpat_intra_acc_3"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7020"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7021"/>
        </record>
        <record id="fpat_intra_acc_4"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7030"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7031"/>
        </record>
        <record id="fpat_intra_acc_5"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7040"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7041"/>
        </record>
        <record id="fpat_intra_acc_6"
            model="account.fiscal.position.account.template">
            <field name="position_id" ref="fp_intra"/>
            <field name="account_src_id" ref="l10n_es.account_common_7050"/>
            <field name="account_dest_id" ref="l10n_es.account_common_7051"/>
        </record>

    </data>
</odoo>
