<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <record id="view_move_form_inherit" model="ir.ui.view">
        <field name="name">account.move.form.inherit</field>
        <field name="model">account.move</field>
        <field name="inherit_id" ref="account.view_move_form"/>
        <field name="arch" type="xml">
            <xpath expr="//page[@id='other_tab']//field[@name='delivery_date']" position="after">
                <field name="l10n_es_is_simplified" invisible="country_code != 'ES'" readonly="state != 'draft'"/>
            </xpath>
        </field>
    </record>
</odoo>