id,account_id:id,field_number,field_type,inverse,map_parent_id:id,move_type,name,sum_type,tax_ids/id
aeat_mod390_2024_map_line_001,,"1","base","False","aeat_mod390_2024_map","regular","Régimen ordinario - Base imponible 4%","both","l10n_es.account_tax_template_s_iva4b,l10n_es.account_tax_template_s_iva4s"
aeat_mod390_2024_map_line_002,,"2","amount","False","aeat_mod390_2024_map","regular","Régimen ordinario - Cuota 4%","both","l10n_es.account_tax_template_s_iva4b,l10n_es.account_tax_template_s_iva4s"
aeat_mod390_2024_map_line_003,,"3","base","False","aeat_mod390_2024_map","regular","Régimen ordinario - Base imponible 10%","both","l10n_es.account_tax_template_s_iva10b,l10n_es.account_tax_template_s_iva10s"
aeat_mod390_2024_map_line_004,,"4","amount","False","aeat_mod390_2024_map","regular","Régimen ordinario - Cuota 10%","both","l10n_es.account_tax_template_s_iva10b,l10n_es.account_tax_template_s_iva10s"
aeat_mod390_2024_map_line_005,,"5","base","False","aeat_mod390_2024_map","regular","Régimen ordinario - Base imponible 21%","both","l10n_es.account_tax_template_s_iva21b,l10n_es.account_tax_template_s_iva21s"
aeat_mod390_2024_map_line_006,,"6","amount","False","aeat_mod390_2024_map","regular","Régimen ordinario - Cuota 21%","both","l10n_es.account_tax_template_s_iva21b,l10n_es.account_tax_template_s_iva21s"
aeat_mod390_2024_map_line_021,,"21","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Base 4%","both","l10n_es.account_tax_template_p_iva4_ic_bc"
aeat_mod390_2024_map_line_022,"l10n_es.account_common_477","22","amount","False","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Cuota 4%","both","l10n_es.account_tax_template_p_iva4_ic_bc"
aeat_mod390_2024_map_line_023,,"23","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Base 10%","both","l10n_es.account_tax_template_p_iva10_ic_bc"
aeat_mod390_2024_map_line_024,"l10n_es.account_common_477","24","amount","False","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Cuota 10%","both","l10n_es.account_tax_template_p_iva10_ic_bc"
aeat_mod390_2024_map_line_025,,"25","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Base 21%","both","l10n_es.account_tax_template_p_iva21_ic_bc"
aeat_mod390_2024_map_line_026,"l10n_es.account_common_477","26","amount","False","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Cuota 21%","both","l10n_es.account_tax_template_p_iva21_ic_bc"
aeat_mod390_2024_map_line_027,,"27","base","True","aeat_mod390_2024_map","regular","IVA devengado en otros supuestos de inversión del sujeto pasivo - Base","both","l10n_es.account_tax_template_p_iva4_sp_ex,l10n_es.account_tax_template_p_iva10_sp_ex,l10n_es.account_tax_template_p_iva21_sp_ex,l10n_es.account_tax_template_p_iva0_ic_sc,l10n_es.account_tax_template_p_iva2_ic_sc,l10n_es.account_tax_template_p_iva4_isp,l10n_es.account_tax_template_p_iva5_ic_sc,l10n_es.account_tax_template_p_iva7-5_ic_sc,l10n_es.account_tax_template_p_iva10_isp,l10n_es.account_tax_template_p_iva21_isp,l10n_es.account_tax_template_p_iva4_isp_bi,l10n_es.account_tax_template_p_iva10_isp_bi,l10n_es.account_tax_template_p_iva21_isp_bi"
aeat_mod390_2024_map_line_028,"l10n_es.account_common_472","28","amount","True","aeat_mod390_2024_map","regular","IVA devengado en otros supuestos de inversión del sujeto pasivo - Cuota","both","l10n_es.account_tax_template_p_iva4_sp_ex,l10n_es.account_tax_template_p_iva10_sp_ex,l10n_es.account_tax_template_p_iva21_sp_ex,l10n_es.account_tax_template_p_iva0_ic_sc,l10n_es.account_tax_template_p_iva2_ic_sc,l10n_es.account_tax_template_p_iva4_isp,l10n_es.account_tax_template_p_iva5_ic_sc,l10n_es.account_tax_template_p_iva7-5_ic_sc,l10n_es.account_tax_template_p_iva10_isp,l10n_es.account_tax_template_p_iva21_isp,l10n_es.account_tax_template_p_iva4_isp_bi,l10n_es.account_tax_template_p_iva10_isp_bi,l10n_es.account_tax_template_p_iva21_isp_bi"
aeat_mod390_2024_map_line_029_sale,,"29","base","False","aeat_mod390_2024_map","refund","Modificación de bases (ventas)","both","l10n_es.account_tax_template_s_iva0b,l10n_es.account_tax_template_s_iva0s,l10n_es.account_tax_template_s_iva2b,l10n_es.account_tax_template_s_iva2s,l10n_es.account_tax_template_s_iva4b,l10n_es.account_tax_template_s_iva4s,l10n_es.account_tax_template_s_iva5b,l10n_es.account_tax_template_s_iva5s,l10n_es.account_tax_template_s_iva7-5b,l10n_es.account_tax_template_s_iva7-5s,l10n_es.account_tax_template_s_iva10b,l10n_es.account_tax_template_s_iva10s,l10n_es.account_tax_template_s_iva21b,l10n_es.account_tax_template_s_iva21s"
aeat_mod390_2024_map_line_029_purchase,,"29","base","True","aeat_mod390_2024_map","refund","Modificación de bases (compras)","both","l10n_es.account_tax_template_p_iva0_ic_bc,l10n_es.account_tax_template_p_iva2_ic_bc,l10n_es.account_tax_template_p_iva4_ic_bc,l10n_es.account_tax_template_p_iva5_ic_bc,l10n_es.account_tax_template_p_iva7-5_ic_bc,l10n_es.account_tax_template_p_iva4_sp_in,l10n_es.account_tax_template_p_iva4_ic_bi,l10n_es.account_tax_template_p_iva10_ic_bc,l10n_es.account_tax_template_p_iva10_sp_in,l10n_es.account_tax_template_p_iva10_ic_bi,l10n_es.account_tax_template_p_iva21_ic_bc,l10n_es.account_tax_template_p_iva21_sp_in,l10n_es.account_tax_template_p_iva21_ic_bi,l10n_es.account_tax_template_p_iva4_sp_ex,l10n_es.account_tax_template_p_iva10_sp_ex,l10n_es.account_tax_template_p_iva21_sp_ex,l10n_es.account_tax_template_p_iva0_ic_sc,l10n_es.account_tax_template_p_iva2_ic_sc,l10n_es.account_tax_template_p_iva4_isp,l10n_es.account_tax_template_p_iva5_ic_sc,l10n_es.account_tax_template_p_iva7-5_ic_sc,l10n_es.account_tax_template_p_iva10_isp,l10n_es.account_tax_template_p_iva21_isp,l10n_es.account_tax_template_p_iva4_isp_bi,l10n_es.account_tax_template_p_iva10_isp_bi,l10n_es.account_tax_template_p_iva21_isp_bi"
aeat_mod390_2024_map_line_030_sale,"l10n_es.account_common_477","30","amount","False","aeat_mod390_2024_map","refund","Modificación de cuotas (ventas)","both","l10n_es.account_tax_template_s_iva0b,l10n_es.account_tax_template_s_iva0s,l10n_es.account_tax_template_s_iva2b,l10n_es.account_tax_template_s_iva2s,l10n_es.account_tax_template_s_iva4b,l10n_es.account_tax_template_s_iva4s,l10n_es.account_tax_template_s_iva5b,l10n_es.account_tax_template_s_iva5s,l10n_es.account_tax_template_s_iva7-5b,l10n_es.account_tax_template_s_iva7-5s,l10n_es.account_tax_template_s_iva10b,l10n_es.account_tax_template_s_iva10s,l10n_es.account_tax_template_s_iva21b,l10n_es.account_tax_template_s_iva21s"
aeat_mod390_2024_map_line_030_purchase,"l10n_es.account_common_477","30","amount","False","aeat_mod390_2024_map","refund","Modificación de cuotas (compras)","both","l10n_es.account_tax_template_p_iva0_ic_bc,l10n_es.account_tax_template_p_iva2_ic_bc,l10n_es.account_tax_template_p_iva4_ic_bc,l10n_es.account_tax_template_p_iva5_ic_bc,l10n_es.account_tax_template_p_iva7-5_ic_bc,l10n_es.account_tax_template_p_iva4_sp_in,l10n_es.account_tax_template_p_iva4_ic_bi,l10n_es.account_tax_template_p_iva10_ic_bc,l10n_es.account_tax_template_p_iva10_sp_in,l10n_es.account_tax_template_p_iva10_ic_bi,l10n_es.account_tax_template_p_iva21_ic_bc,l10n_es.account_tax_template_p_iva21_sp_in,l10n_es.account_tax_template_p_iva21_ic_bi,l10n_es.account_tax_template_p_iva4_sp_ex,l10n_es.account_tax_template_p_iva10_sp_ex,l10n_es.account_tax_template_p_iva21_sp_ex,l10n_es.account_tax_template_p_iva0_ic_sc,l10n_es.account_tax_template_p_iva2_ic_sc,l10n_es.account_tax_template_p_iva4_isp,l10n_es.account_tax_template_p_iva5_ic_sc,l10n_es.account_tax_template_p_iva7-5_ic_sc,l10n_es.account_tax_template_p_iva10_isp,l10n_es.account_tax_template_p_iva21_isp,l10n_es.account_tax_template_p_iva4_isp_bi,l10n_es.account_tax_template_p_iva10_isp_bi,l10n_es.account_tax_template_p_iva21_isp_bi"
aeat_mod390_2024_map_line_035,,"35","base","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Base 0,5%","both","l10n_es.account_tax_template_s_req05"
aeat_mod390_2024_map_line_036,,"36","amount","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Cuota 0,5%","both","l10n_es.account_tax_template_s_req05"
aeat_mod390_2024_map_line_043,,"43","base","False","aeat_mod390_2024_map","refund","Modificación recargo equivalencia - Base","both","l10n_es.account_tax_template_s_req0,l10n_es.account_tax_template_s_req026,l10n_es.account_tax_template_s_req05,l10n_es.account_tax_template_s_req062,l10n_es.account_tax_template_s_req1,l10n_es.account_tax_template_s_req014,l10n_es.account_tax_template_s_req52"
aeat_mod390_2024_map_line_044,,"44","amount","False","aeat_mod390_2024_map","refund","Modificación recargo equivalencia - Cuota","both","l10n_es.account_tax_template_s_req0,l10n_es.account_tax_template_s_req026,l10n_es.account_tax_template_s_req05,l10n_es.account_tax_template_s_req062,l10n_es.account_tax_template_s_req1,l10n_es.account_tax_template_s_req014,l10n_es.account_tax_template_s_req52"
aeat_mod390_2024_map_line_060,,"60","base","True","aeat_mod390_2024_map","regular","Compensac. rég. especial agric./ganad./pesca - Base","both","l10n_es.account_tax_template_p_iva12_agr"
aeat_mod390_2024_map_line_061,,"61","amount","True","aeat_mod390_2024_map","regular","Compensac. rég. especial agric./ganad./pesca - Cuota","both","l10n_es.account_tax_template_p_iva12_agr"
aeat_mod390_2024_map_line_062,"l10n_es.account_common_472","62","amount","True","aeat_mod390_2024_map","refund","Rectificación de deducciones - Cuota","both","l10n_es.account_tax_template_p_req026,l10n_es.account_tax_template_p_req05,l10n_es.account_tax_template_p_req062,l10n_es.account_tax_template_p_req1,l10n_es.account_tax_template_p_req014,l10n_es.account_tax_template_p_req52,l10n_es.account_tax_template_p_iva0_s_bc,l10n_es.account_tax_template_p_iva2_bc,l10n_es.account_tax_template_p_iva2_sc,l10n_es.account_tax_template_p_iva4_bc,l10n_es.account_tax_template_p_iva4_sc,l10n_es.account_tax_template_p_iva5_bc,l10n_es.account_tax_template_p_iva5_sc,l10n_es.account_tax_template_p_iva7-5_bc,l10n_es.account_tax_template_p_iva7-5_sc,l10n_es.account_tax_template_p_iva4_bi,l10n_es.account_tax_template_p_iva4_ibc,l10n_es.account_tax_template_p_iva4_ibi,l10n_es.account_tax_template_p_iva0_ic_bc,l10n_es.account_tax_template_p_iva2_ic_bc,l10n_es.account_tax_template_p_iva4_ic_bc,l10n_es.account_tax_template_p_iva5_ic_bc,l10n_es.account_tax_template_p_iva7-5_ic_bc,l10n_es.account_tax_template_p_iva4_ic_bi,l10n_es.account_tax_template_p_iva0_isc,l10n_es.account_tax_template_p_iva2_isc,l10n_es.account_tax_template_p_iva4_sp_in,l10n_es.account_tax_template_p_iva5_isc,l10n_es.account_tax_template_p_iva7-5_isc,l10n_es.account_tax_template_p_iva4_sp_ex,l10n_es.account_tax_template_p_iva0_s_sc,l10n_es.account_tax_template_p_iva10_bc,l10n_es.account_tax_template_p_iva10_sc,l10n_es.account_tax_template_p_iva10_bi,l10n_es.account_tax_template_p_iva10_ibc,l10n_es.account_tax_template_p_iva10_ibi,l10n_es.account_tax_template_p_iva10_ic_bc,l10n_es.account_tax_template_p_iva10_ic_bi,l10n_es.account_tax_template_p_iva10_sp_in,l10n_es.account_tax_template_p_iva10_sp_ex,l10n_es.account_tax_template_p_iva10_isp,l10n_es.account_tax_template_p_iva21_bc,l10n_es.account_tax_template_p_iva21_sc,l10n_es.account_tax_template_p_iva21_bi,l10n_es.account_tax_template_p_iva21_ibc,l10n_es.account_tax_template_p_iva21_ibi,l10n_es.account_tax_template_p_iva21_ic_bc,l10n_es.account_tax_template_p_iva21_ic_bi,l10n_es.account_tax_template_p_iva21_sp_in,l10n_es.account_tax_template_p_iva21_sp_ex,l10n_es.account_tax_template_p_iva21_isp,l10n_es.account_tax_template_p_iva0_ic_sc,l10n_es.account_tax_template_p_iva2_ic_sc,l10n_es.account_tax_template_p_iva4_isp,l10n_es.account_tax_template_p_iva5_ic_sc,l10n_es.account_tax_template_p_iva7-5_ic_sc,l10n_es.account_tax_template_p_iva10_isp,l10n_es.account_tax_template_p_iva21_isp,l10n_es.account_tax_template_p_iva4_isp_bi,l10n_es.account_tax_template_p_iva10_isp_bi,l10n_es.account_tax_template_p_iva21_isp_bi"
aeat_mod390_2024_map_line_099,,"99","base","False","aeat_mod390_2024_map","all","Volumen de operaciones","both","l10n_es.account_tax_template_s_iva21b,l10n_es.account_tax_template_s_iva21s,l10n_es.account_tax_template_s_iva10b,l10n_es.account_tax_template_s_iva10s,l10n_es.account_tax_template_s_iva7-5b,l10n_es.account_tax_template_s_iva7-5s,l10n_es.account_tax_template_s_iva5b,l10n_es.account_tax_template_s_iva5s,l10n_es.account_tax_template_s_iva4b,l10n_es.account_tax_template_s_iva4s,l10n_es.account_tax_template_s_iva2b,l10n_es.account_tax_template_s_iva2s,l10n_es.account_tax_template_s_iva0b,l10n_es.account_tax_template_s_iva0s"
aeat_mod390_2024_map_line_103,,"103","base","False","aeat_mod390_2024_map","all","Entregas intracomunitarias exentas","both","l10n_es.account_tax_template_s_iva0_ic,l10n_es.account_tax_template_s_iva0_sp_i"
aeat_mod390_2024_map_line_104,,"104","base","False","aeat_mod390_2024_map","all","Exportaciones y otras operaciones exentas con derecho a deducción","both","l10n_es.account_tax_template_s_iva0_e"
aeat_mod390_2024_map_line_105,,"105","base","False","aeat_mod390_2024_map","all","Operaciones exentas sin derecho a deducción","both","l10n_es.account_tax_template_s_iva0,l10n_es.account_tax_template_s_iva0_ns"
aeat_mod390_2024_map_line_110,,"110","base","False","aeat_mod390_2024_map","all","Operaciones no sujetas por regla de localización (excepto las incluidas en la casilla 126)","both","l10n_es.account_tax_template_s_iva_e,l10n_es.account_tax_template_s_iva_ns,l10n_es.account_tax_template_s_iva_ns_b"
aeat_mod390_2024_map_line_190,,"190","base","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Base 4%","both","l10n_es.account_tax_template_p_iva4_sc,l10n_es.account_tax_template_p_iva4_bc,l10n_es.account_tax_template_p_iva4_sp_ex,l10n_es.account_tax_template_p_iva4_isp"
aeat_mod390_2024_map_line_191,"l10n_es.account_common_472","191","amount","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Cuota 4%","both","l10n_es.account_tax_template_p_iva4_sc,l10n_es.account_tax_template_p_iva4_bc,l10n_es.account_tax_template_p_iva4_sp_ex,l10n_es.account_tax_template_p_iva4_isp"
aeat_mod390_2024_map_line_196,,"196","base","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones interiores de bienes de inversión - Base imponible 4%","both","l10n_es.account_tax_template_p_iva4_bi,l10n_es.account_tax_template_p_iva4_isp_bi"
aeat_mod390_2024_map_line_197,,"197","amount","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones interiores de bienes de inversión - Cuota 4%","both","l10n_es.account_tax_template_p_iva4_bi,l10n_es.account_tax_template_p_iva4_isp_bi"
aeat_mod390_2024_map_line_202,,"202","base","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes corrientes - Base 4%","both","l10n_es.account_tax_template_p_iva4_ibc"
aeat_mod390_2024_map_line_203,,"203","amount","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes corrientes - Cuota 4%","both","l10n_es.account_tax_template_p_iva4_ibc"
aeat_mod390_2024_map_line_208,,"208","base","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes de inversión - Base 4%","both","l10n_es.account_tax_template_p_iva4_ibi"
aeat_mod390_2024_map_line_209,,"209","amount","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes de inversión - Cuota 4%","both","l10n_es.account_tax_template_p_iva4_ibi"
aeat_mod390_2024_map_line_214,,"214","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Base 4%","both","l10n_es.account_tax_template_p_iva4_ic_bc"
aeat_mod390_2024_map_line_215,"l10n_es.account_common_472","215","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Cuota 4%","both","l10n_es.account_tax_template_p_iva4_ic_bc"
aeat_mod390_2024_map_line_220,,"220","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes de inversión - Base 4%","both","l10n_es.account_tax_template_p_iva4_ic_bi"
aeat_mod390_2024_map_line_221,"l10n_es.account_common_472","221","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes de inversión - Cuota 4%","both","l10n_es.account_tax_template_p_iva4_ic_bi"
aeat_mod390_2024_map_line_230,,"230","base","True","aeat_mod390_2024_map","all","Adquisiciones interiores exentas","both","l10n_es.account_tax_template_p_iva0_bc"
aeat_mod390_2024_map_line_232,,"232","base","True","aeat_mod390_2024_map","all","Bases imponibles del IVA soportado no deducible","both","l10n_es.account_tax_template_p_iva2_nd,l10n_es.account_tax_template_p_iva4_nd,l10n_es.account_tax_template_p_iva5_nd,l10n_es.account_tax_template_p_iva7-5_nd,l10n_es.account_tax_template_p_iva10_nd,l10n_es.account_tax_template_p_iva0_nd"
aeat_mod390_2024_map_line_545,,"545","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Base 4%","both","l10n_es.account_tax_template_p_iva4_sp_in"
aeat_mod390_2024_map_line_546,"l10n_es.account_common_472","546","amount","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Cuota 4%","both","l10n_es.account_tax_template_p_iva4_sp_in"
aeat_mod390_2024_map_line_547,,"547","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Base 10%","both","l10n_es.account_tax_template_p_iva10_sp_in"
aeat_mod390_2024_map_line_548,"l10n_es.account_common_472","548","amount","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Cuota 10%","both","l10n_es.account_tax_template_p_iva10_sp_in"
aeat_mod390_2024_map_line_551,,"551","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Base 21%","both","l10n_es.account_tax_template_p_iva21_sp_in"
aeat_mod390_2024_map_line_552,"l10n_es.account_common_472","552","amount","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Cuota 21%","both","l10n_es.account_tax_template_p_iva21_sp_in"
aeat_mod390_2024_map_line_587,,"587","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de servicios - Base 4%","both","l10n_es.account_tax_template_p_iva4_sp_in"
aeat_mod390_2024_map_line_588,"l10n_es.account_common_472","588","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de servicios - Cuota 4%","both","l10n_es.account_tax_template_p_iva4_sp_in"
aeat_mod390_2024_map_line_599,,"599","base","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Base 1,4%","both","l10n_es.account_tax_template_s_req014"
aeat_mod390_2024_map_line_600,,"600","amount","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Cuota 1,4%","both","l10n_es.account_tax_template_s_req014"
aeat_mod390_2024_map_line_601,,"601","base","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Base 5,2%","both","l10n_es.account_tax_template_s_req52"
aeat_mod390_2024_map_line_602,,"602","amount","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Cuota 5,2%","both","l10n_es.account_tax_template_s_req52"
aeat_mod390_2024_map_line_603,,"603","base","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Base 10%","both","l10n_es.account_tax_template_p_iva10_sc,l10n_es.account_tax_template_p_iva10_bc,l10n_es.account_tax_template_p_iva10_sp_ex,l10n_es.account_tax_template_p_iva10_isp"
aeat_mod390_2024_map_line_604,"l10n_es.account_common_472","604","amount","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Cuota 10%","both","l10n_es.account_tax_template_p_iva10_sc,l10n_es.account_tax_template_p_iva10_bc,l10n_es.account_tax_template_p_iva10_sp_ex,l10n_es.account_tax_template_p_iva10_isp"
aeat_mod390_2024_map_line_605,,"605","base","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Base 21%","both","l10n_es.account_tax_template_p_iva21_sc,l10n_es.account_tax_template_p_iva21_bc,l10n_es.account_tax_template_p_iva21_sp_ex,l10n_es.account_tax_template_p_iva21_isp"
aeat_mod390_2024_map_line_606,"l10n_es.account_common_472","606","amount","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Cuota 21%","both","l10n_es.account_tax_template_p_iva21_sc,l10n_es.account_tax_template_p_iva21_bc,l10n_es.account_tax_template_p_iva21_sp_ex,l10n_es.account_tax_template_p_iva21_isp"
aeat_mod390_2024_map_line_611,,"611","base","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones interiores de bienes de inversión - Base imponible 10%","both","l10n_es.account_tax_template_p_iva10_bi,l10n_es.account_tax_template_p_iva10_isp_bi"
aeat_mod390_2024_map_line_612,,"612","amount","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones interiores de bienes de inversión - Cuota 10%","both","l10n_es.account_tax_template_p_iva10_bi,l10n_es.account_tax_template_p_iva10_isp_bi"
aeat_mod390_2024_map_line_613,,"613","base","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones interiores de bienes de inversión - Base imponible 21%","both","l10n_es.account_tax_template_p_iva21_bi,l10n_es.account_tax_template_p_iva21_isp_bi"
aeat_mod390_2024_map_line_614,,"614","amount","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones interiores de bienes de inversión - Cuota 21%","both","l10n_es.account_tax_template_p_iva21_bi,l10n_es.account_tax_template_p_iva21_isp_bi"
aeat_mod390_2024_map_line_619,,"619","base","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes corrientes - Base 10%","both","l10n_es.account_tax_template_p_iva10_ibc"
aeat_mod390_2024_map_line_620,,"620","amount","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes corrientes - Cuota 10%","both","l10n_es.account_tax_template_p_iva10_ibc"
aeat_mod390_2024_map_line_621,,"621","base","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes corrientes - Base 21%","both","l10n_es.account_tax_template_p_iva21_ibc"
aeat_mod390_2024_map_line_622,,"622","amount","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes corrientes - Cuota 21%","both","l10n_es.account_tax_template_p_iva21_ibc"
aeat_mod390_2024_map_line_623,,"623","base","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes de inversión - Base 10%","both","l10n_es.account_tax_template_p_iva10_ibi"
aeat_mod390_2024_map_line_624,,"624","amount","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes de inversión - Cuota 10%","both","l10n_es.account_tax_template_p_iva10_ibi"
aeat_mod390_2024_map_line_625,,"625","base","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes de inversión - Base 21%","both","l10n_es.account_tax_template_p_iva21_ibi"
aeat_mod390_2024_map_line_626,,"626","amount","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes de inversión - Cuota 21%","both","l10n_es.account_tax_template_p_iva21_ibi"
aeat_mod390_2024_map_line_627,,"627","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Base 10%","both","l10n_es.account_tax_template_p_iva10_ic_bc"
aeat_mod390_2024_map_line_628,"l10n_es.account_common_472","628","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Cuota 10%","both","l10n_es.account_tax_template_p_iva10_ic_bc"
aeat_mod390_2024_map_line_629,,"629","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Base 21%","both","l10n_es.account_tax_template_p_iva21_ic_bc"
aeat_mod390_2024_map_line_630,"l10n_es.account_common_472","630","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Cuota 21%","both","l10n_es.account_tax_template_p_iva21_ic_bc"
aeat_mod390_2024_map_line_631,,"631","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes de inversión - Base 10%","both","l10n_es.account_tax_template_p_iva10_ic_bi"
aeat_mod390_2024_map_line_632,"l10n_es.account_common_472","632","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes de inversión - Cuota 10%","both","l10n_es.account_tax_template_p_iva10_ic_bi"
aeat_mod390_2024_map_line_633,,"633","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes de inversión - Base 21%","both","l10n_es.account_tax_template_p_iva21_ic_bi"
aeat_mod390_2024_map_line_634,"l10n_es.account_common_472","634","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes de inversión - Cuota 21%","both","l10n_es.account_tax_template_p_iva21_ic_bi"
aeat_mod390_2024_map_line_635,,"635","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de servicios - Base 10%","both","l10n_es.account_tax_template_p_iva10_sp_in"
aeat_mod390_2024_map_line_636,"l10n_es.account_common_472","636","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de servicios - Cuota 10%","both","l10n_es.account_tax_template_p_iva10_sp_in"
aeat_mod390_2024_map_line_637,,"637","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de servicios - Base 21%","both","l10n_es.account_tax_template_p_iva21_sp_in"
aeat_mod390_2024_map_line_638,"l10n_es.account_common_472","638","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de servicios - Cuota 21%","both","l10n_es.account_tax_template_p_iva21_sp_in"
aeat_mod390_2024_map_line_639,,"639","base","True","aeat_mod390_2024_map","refund","Rectificación de deducciones - Base","both","l10n_es.account_tax_template_p_req026,l10n_es.account_tax_template_p_req05,l10n_es.account_tax_template_p_req062,l10n_es.account_tax_template_p_req1,l10n_es.account_tax_template_p_req014,l10n_es.account_tax_template_p_req52,l10n_es.account_tax_template_p_iva0_s_bc,l10n_es.account_tax_template_p_iva2_bc,l10n_es.account_tax_template_p_iva2_sc,l10n_es.account_tax_template_p_iva4_bc,l10n_es.account_tax_template_p_iva4_sc,l10n_es.account_tax_template_p_iva5_bc,l10n_es.account_tax_template_p_iva5_sc,l10n_es.account_tax_template_p_iva7-5_bc,l10n_es.account_tax_template_p_iva7-5_sc,l10n_es.account_tax_template_p_iva4_bi,l10n_es.account_tax_template_p_iva4_ibc,l10n_es.account_tax_template_p_iva4_ibi,l10n_es.account_tax_template_p_iva0_ic_bc,l10n_es.account_tax_template_p_iva2_ic_bc,l10n_es.account_tax_template_p_iva4_ic_bc,l10n_es.account_tax_template_p_iva5_ic_bc,l10n_es.account_tax_template_p_iva7-5_ic_bc,l10n_es.account_tax_template_p_iva4_ic_bi,l10n_es.account_tax_template_p_iva0_isc,l10n_es.account_tax_template_p_iva2_isc,l10n_es.account_tax_template_p_iva4_sp_in,l10n_es.account_tax_template_p_iva5_isc,l10n_es.account_tax_template_p_iva7-5_isc,l10n_es.account_tax_template_p_iva4_sp_ex,l10n_es.account_tax_template_p_iva0_s_sc,l10n_es.account_tax_template_p_iva10_bc,l10n_es.account_tax_template_p_iva10_sc,l10n_es.account_tax_template_p_iva10_bi,l10n_es.account_tax_template_p_iva10_ibc,l10n_es.account_tax_template_p_iva10_ibi,l10n_es.account_tax_template_p_iva10_ic_bc,l10n_es.account_tax_template_p_iva10_ic_bi,l10n_es.account_tax_template_p_iva10_sp_in,l10n_es.account_tax_template_p_iva10_sp_ex,l10n_es.account_tax_template_p_iva10_isp,l10n_es.account_tax_template_p_iva21_bc,l10n_es.account_tax_template_p_iva21_sc,l10n_es.account_tax_template_p_iva21_bi,l10n_es.account_tax_template_p_iva21_ibc,l10n_es.account_tax_template_p_iva21_ibi,l10n_es.account_tax_template_p_iva21_ic_bc,l10n_es.account_tax_template_p_iva21_ic_bi,l10n_es.account_tax_template_p_iva21_sp_in,l10n_es.account_tax_template_p_iva21_sp_ex,l10n_es.account_tax_template_p_iva21_isp,l10n_es.account_tax_template_p_iva0_ic_sc,l10n_es.account_tax_template_p_iva2_ic_sc,l10n_es.account_tax_template_p_iva4_isp,l10n_es.account_tax_template_p_iva5_ic_sc,l10n_es.account_tax_template_p_iva7-5_ic_sc,l10n_es.account_tax_template_p_iva10_isp,l10n_es.account_tax_template_p_iva21_isp,l10n_es.account_tax_template_p_iva4_isp_bi,l10n_es.account_tax_template_p_iva10_isp_bi,l10n_es.account_tax_template_p_iva21_isp_bi"
aeat_mod390_2024_map_line_663,,"663","base","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Base 0%","both","l10n_es.account_tax_template_s_req0"
aeat_mod390_2024_map_line_664,,"664","amount","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Cuota 0%","both","l10n_es.account_tax_template_s_req0"
aeat_mod390_2024_map_line_665,,"665","base","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Base 0,62%","both","l10n_es.account_tax_template_s_req062"
aeat_mod390_2024_map_line_666,,"666","amount","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Cuota 0,62%","both","l10n_es.account_tax_template_s_req062"
aeat_mod390_2024_map_line_667,,"667","base","False","aeat_mod390_2024_map","regular","Régimen ordinario - Base imponible 2%","both","l10n_es.account_tax_template_s_iva2b,l10n_es.account_tax_template_s_iva2s"
aeat_mod390_2024_map_line_668,,"668","amount","False","aeat_mod390_2024_map","regular","Régimen ordinario - Cuota 2%","both","l10n_es.account_tax_template_s_iva2b,l10n_es.account_tax_template_s_iva2s"
aeat_mod390_2024_map_line_669,,"669","base","False","aeat_mod390_2024_map","regular","Régimen ordinario - Base imponible 7,5%","both","l10n_es.account_tax_template_s_iva7-5b,l10n_es.account_tax_template_s_iva7-5s"
aeat_mod390_2024_map_line_670,,"670","amount","False","aeat_mod390_2024_map","regular","Régimen ordinario - Cuota 7,5%","both","l10n_es.account_tax_template_s_iva7-5b,l10n_es.account_tax_template_s_iva7-5s"
aeat_mod390_2024_map_line_683,,"683","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Base 2%","both","l10n_es.account_tax_template_p_iva2_ic_bc"
aeat_mod390_2024_map_line_684,"l10n_es.account_common_477","684","amount","False","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Cuota 2%","both","l10n_es.account_tax_template_p_iva2_ic_bc"
aeat_mod390_2024_map_line_685,,"685","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Base 7,5%","both","l10n_es.account_tax_template_p_iva7-5_ic_bc"
aeat_mod390_2024_map_line_686,"l10n_es.account_common_477","686","amount","False","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Cuota 7,5%","both","l10n_es.account_tax_template_p_iva7-5_ic_bc"
aeat_mod390_2024_map_line_687,,"687","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Base 2%","both","l10n_es.account_tax_template_p_iva2_ic_sc"
aeat_mod390_2024_map_line_688,"l10n_es.account_common_472","688","amount","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Cuota 2%","both","l10n_es.account_tax_template_p_iva2_ic_sc"
aeat_mod390_2024_map_line_689,,"689","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Base 7,5%","both","l10n_es.account_tax_template_p_iva7-5_ic_sc"
aeat_mod390_2024_map_line_690,"l10n_es.account_common_472","690","amount","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Cuota 7,5%","both","l10n_es.account_tax_template_p_iva7-5_ic_sc"
aeat_mod390_2024_map_line_691,,"691","base","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Base 0,26%","both","l10n_es.account_tax_template_s_req026"
aeat_mod390_2024_map_line_692,,"692","amount","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Cuota 0,26%","both","l10n_es.account_tax_template_s_req026"
aeat_mod390_2024_map_line_693,,"693","base","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Base 1%","both","l10n_es.account_tax_template_s_req1"
aeat_mod390_2024_map_line_694,,"694","amount","False","aeat_mod390_2024_map","regular","Recargo de equivalencia - Cuota 1%","both","l10n_es.account_tax_template_s_req1"
aeat_mod390_2024_map_line_695,,"695","base","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Base 2%","both","l10n_es.account_tax_template_p_iva2_sc,l10n_es.account_tax_template_p_iva2_bc,l10n_es.account_tax_template_p_iva2_isc"
aeat_mod390_2024_map_line_696,"l10n_es.account_common_472","696","amount","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Cuota 2%","both","l10n_es.account_tax_template_p_iva2_sc,l10n_es.account_tax_template_p_iva2_bc,l10n_es.account_tax_template_p_iva2_isc"
aeat_mod390_2024_map_line_697,,"697","base","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Base 7,5%","both","l10n_es.account_tax_template_p_iva7-5_sc,l10n_es.account_tax_template_p_iva7-5_bc,l10n_es.account_tax_template_p_iva7-5_isc"
aeat_mod390_2024_map_line_698,"l10n_es.account_common_472","698","amount","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Cuota 7,5%","both","l10n_es.account_tax_template_p_iva7-5_sc,l10n_es.account_tax_template_p_iva7-5_bc,l10n_es.account_tax_template_p_iva7-5_isc"
aeat_mod390_2024_map_line_700,,"700","base","False","aeat_mod390_2024_map","regular","Régimen ordinario - Base imponible 0%","both","l10n_es.account_tax_template_s_iva0b,l10n_es.account_tax_template_s_iva0s"
aeat_mod390_2024_map_line_701,,"701","amount","False","aeat_mod390_2024_map","regular","Régimen ordinario - Cuota 0%","both","l10n_es.account_tax_template_s_iva0b,l10n_es.account_tax_template_s_iva0s"
aeat_mod390_2024_map_line_702,,"702","base","False","aeat_mod390_2024_map","regular","Régimen ordinario - Base imponible 5%","both","l10n_es.account_tax_template_s_iva5b,l10n_es.account_tax_template_s_iva5s"
aeat_mod390_2024_map_line_703,,"703","amount","False","aeat_mod390_2024_map","regular","Régimen ordinario - Cuota 5%","both","l10n_es.account_tax_template_s_iva5b,l10n_es.account_tax_template_s_iva5s"
aeat_mod390_2024_map_line_716,,"716","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Base 0%","both","l10n_es.account_tax_template_p_iva0_ic_bc"
aeat_mod390_2024_map_line_717,"l10n_es.account_common_477","717","amount","False","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Cuota 0%","both","l10n_es.account_tax_template_p_iva0_ic_bc"
aeat_mod390_2024_map_line_718,,"718","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Base 5%","both","l10n_es.account_tax_template_p_iva5_ic_bc"
aeat_mod390_2024_map_line_719,"l10n_es.account_common_477","719","amount","False","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de bienes - Cuota 5%","both","l10n_es.account_tax_template_p_iva5_ic_bc"
aeat_mod390_2024_map_line_720,,"720","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Base 0%","both","l10n_es.account_tax_template_p_iva0_ic_sc"
aeat_mod390_2024_map_line_721,"l10n_es.account_common_472","721","amount","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Cuota 0%","both","l10n_es.account_tax_template_p_iva0_ic_sc"
aeat_mod390_2024_map_line_722,,"722","base","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Base 5%","both","l10n_es.account_tax_template_p_iva5_ic_sc"
aeat_mod390_2024_map_line_723,"l10n_es.account_common_472","723","amount","True","aeat_mod390_2024_map","regular","Adquisiciones intracomunitarias de servicios - Cuota 5%","both","l10n_es.account_tax_template_p_iva5_ic_sc"
aeat_mod390_2024_map_line_724,,"724","base","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Base 5%","both","l10n_es.account_tax_template_p_iva5_sc,l10n_es.account_tax_template_p_iva5_bc"
aeat_mod390_2024_map_line_725,,"725","amount","True","aeat_mod390_2024_map","regular","IVA deducible en operaciones corrientes de bienes y servicios - Cuota 5%","both","l10n_es.account_tax_template_p_iva5_sc,l10n_es.account_tax_template_p_iva5_bc"
aeat_mod390_2024_map_line_736,,"736","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Base 5%","both","l10n_es.account_tax_template_p_iva5_ic_bc"
aeat_mod390_2024_map_line_737,"l10n_es.account_common_472","737","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Cuota 5%","both","l10n_es.account_tax_template_p_iva5_ic_bc"
aeat_mod390_2024_map_line_757,,"757","base","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes corrientes - Base 2%","both","l10n_es.account_tax_template_p_iva2_ibc"
aeat_mod390_2024_map_line_758,,"758","amount","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes corrientes - Cuota 2%","both","l10n_es.account_tax_template_p_iva2_ibc"
aeat_mod390_2024_map_line_759,,"759","base","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes corrientes - Base 7,5%","both","l10n_es.account_tax_template_p_iva7-5_ibc"
aeat_mod390_2024_map_line_760,,"760","amount","True","aeat_mod390_2024_map","regular","IVA deducible en importaciones de bienes corrientes - Cuota 7,5%","both","l10n_es.account_tax_template_p_iva7-5_ibc"
aeat_mod390_2024_map_line_765,,"765","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Base 2%","both","l10n_es.account_tax_template_p_iva2_ic_bc"
aeat_mod390_2024_map_line_766,"l10n_es.account_common_472","766","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Cuota 2%","both","l10n_es.account_tax_template_p_iva2_ic_bc"
aeat_mod390_2024_map_line_767,,"767","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Base 7,5%","both","l10n_es.account_tax_template_p_iva7-5_ic_bc"
aeat_mod390_2024_map_line_768,"l10n_es.account_common_472","768","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de bienes corrientes - Cuota 7,5%","both","l10n_es.account_tax_template_p_iva7-5_ic_bc"
aeat_mod390_2024_map_line_773,,"773","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de servicios - Base 2%","both","l10n_es.account_tax_template_p_iva2_ic_sc"
aeat_mod390_2024_map_line_774,"l10n_es.account_common_472","774","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de servicios - Cuota 2%","both","l10n_es.account_tax_template_p_iva2_ic_sc"
aeat_mod390_2024_map_line_775,,"775","base","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de servicios - Base 7,5%","both","l10n_es.account_tax_template_p_iva7-5_ic_sc"
aeat_mod390_2024_map_line_776,"l10n_es.account_common_472","776","amount","True","aeat_mod390_2024_map","regular","IVA deducible en adquisiciones intracomunitarias de servicios - Cuota 7,5%","both","l10n_es.account_tax_template_p_iva7-5_ic_sc"
