Spain - Accounting (PGCE 2008) (l10n_es)

Security findings

Migration considerations

Raw `cr.execute()` INSERT/UPDATE/DELETE bypasses the ORM (no compute/constrains/tracking/mail): `UPDATE account_account_tag_account_tax_repartition_line_rel tax_rep_tag SET account_account_tag_id = %s FROM account_account_tag new_tag, account_tax_repartition_line repln WHERE tax_rep_tag.account_account_tag_id = %s AND repln.id = tax_rep_tag.account_tax_repartition_line_id AND COALESCE(repln.invoice_tax_id, repln.refund_tax_id) IN %s` - re-check the table/column names still match after upgrading. migration-raw-sql-write · source
Raw `cr.execute()` INSERT/UPDATE/DELETE bypasses the ORM (no compute/constrains/tracking/mail): `UPDATE account_account_tag_account_move_line_rel aml_tag SET account_account_tag_id = %s FROM account_move_line aml, account_move_line_account_tax_rel aml_tax WHERE aml_tag.account_move_line_id = aml.id AND aml_tax.account_move_line_id = aml.id AND aml.date >= '2021-07-01' AND aml_tax.account_tax_id IN %s AND aml_tag.account_account_tag_id = %s` - re-check the table/column names still match after upgrading. migration-raw-sql-write · source
Raw `cr.execute()` INSERT/UPDATE/DELETE bypasses the ORM (no compute/constrains/tracking/mail): `UPDATE account_move_line aml SET tax_audit = REPLACE(tax_audit, %s, %s) FROM account_account_tag_account_move_line_rel aml_tag WHERE aml_tag.account_move_line_id = aml.id AND aml_tag.account_account_tag_id = %s` - re-check the table/column names still match after upgrading. migration-raw-sql-write · source

Migration review checklist, not a compatibility verdict. No target version is selected: apply version-specific advice only when migrating to that version or later.

Repository: odoo/odoo · module folder
Module version: 5.4
Category: Accounting/Localizations/Account Charts
Folder size: 1.08 MB
License: LGPL-3
Application: No
Auto-installable: Yes
Website: https://www.odoo.com/documentation/latest/applications/finance/fiscal_localizations/spain.html
Last tracking update: 2026-10-05 00:19:52
Authors: Spanish Localization Team
Maintainers: Spanish Localization Team
Committers: Thibault Delavallée, Josse Colpaert, Odoo Translation Bot, Pedro M. Baeza, Quentin De Paoli, Andrea Grazioso (agr-odoo), oco-odoo, Tiffany Chang (tic), Miquel Raïch, william-andre, Thomas Becquevort (thbe), Dylan Kiss (dyki), Harsh Modi, Arnaud Sibille, kcv-odoo, dijo-odoo, hatr-odoo, Claire (clbr), Hesham Saleh, Saif (segn), Sherif Gabr, Krzysztof Magusiak (krma), devp-odoo, Ester Andreetto, Bhavik Darji, cahu, h4818, Lionel Piraux (lipi), MohsinAli Masi, jlll, Mohamed Barakat, soza-odoo, Carlos (csae)

Odoo dependencies

odoo/odoo:

- account

- base_setup

- base

- web

- onboarding

- product

- mail

- bus

- uom

- portal

- base_address_extended

- http_routing

- digest

- resource

- account_edi_ubl_cii

Python dependencies

None

System dependencies

None

Required by

l10n_es_edi_facturae, l10n_es_edi_sii, l10n_es_edi_tbai, l10n_es_edi_verifactu, l10n_es_pos, l10n_es_website_sale

Description

Spanish charts of accounts (PGCE 2008).
========================================

    * Defines the following chart of account templates:
        * Spanish general chart of accounts 2008
        * Spanish general chart of accounts 2008 for small and medium companies
        * Spanish general chart of accounts 2008 for associations
    * Defines templates for sale and purchase VAT
    * Defines tax templates
    * Defines fiscal positions for spanish fiscal legislation
    * Defines tax reports mod 111, 115, 130 and 303

5.3: Update taxes starting Q4 2024 according to BOE-A-2024-12944 (Royal Decree 4/2024) https://www.boe.es/buscar/act.php?id=BOE-A-2024-12944

Code Analysis info_outline

Views touched (3)

XML ID	Name	Model	Type	Status
`account_tax_form_inherit_l10n_es_edi`	account.tax.form.inherit.l10n_es_edi	account.tax	form	Inherits account.view_tax_form
`res_config_settings_view_form`	res.config.settings.view.form	res.config.settings	form	Inherits account.res_config_settings_view_form
`view_move_form_inherit`	account.move.form.inherit	account.move	form	Inherits account.view_move_form

HTTP endpoints (0)

No HTTP endpoints found for this module.

Models touched (11)

New fields (0)

No new fields.

Public methods (0)

No public methods.

New fields (0)

No new fields.

Public methods (0)

No public methods.

New fields (0)

No new fields.

Public methods (0)

No public methods.

New fields (0)

No new fields.

Public methods (0)

No public methods.

New fields (0)

No new fields.

Public methods (0)

No public methods.

New fields (0)

No new fields.

Public methods (0)

No public methods.

New fields (6)

l10n_es_available_regime_codes Char
compute='_compute_l10n_es_available_regime_codes' help='Technical field to enable a dynamic selection of the field "VAT Regime Code"' string='Available VAT Regime Codes'
l10n_es_invoice_type Selection
compute='_compute_l10n_es_invoice_type' copy=False help='For credit notes (R1-R5), also identifies the Article 80 (Law 37/1992, BOE-A-1992-28740) reason for modifying the taxable base.' readonly=False selection='l10n_es_invoice_type_selection' store=True
l10n_es_invoice_type_available Char
compute='_compute_l10n_es_invoice_type_available' string='Invoice Types Available'
l10n_es_original_invoice_credited Char
store=False string='Original Invoice Credited'
l10n_es_regime_code Selection
compute='_compute_l10n_es_regime_code' readonly=False selection='_l10n_es_regime_code_selection' store=True string='VAT Regime Code'
l10n_es_regime_code_additional Selection
compute='_compute_l10n_es_regime_code' readonly=False selection='_l10n_es_regime_code_selection' store=True string='VAT Regime Code (Additional)'

Public methods (1)

l10n_es_invoice_type_selection(self)
@api.model

New fields (6)

l10n_es_applicability Selection
selection=[('01', 'VAT'), ('02', 'IPSI'), ('03', 'IGIC')] string='Applicability (Spain)'
l10n_es_available_regime_codes Char
compute='_compute_l10n_es_available_regime_codes' help='Technical field to enable a dynamic selection of the field "VAT Regime Code"' string='Available VAT Regime Codes'
l10n_es_bien_inversion Boolean
default=False args: 'Bien de Inversion'
l10n_es_exempt_reason Selection
selection=[('E1', 'Art. 20'), ('E2', 'Art. 21'), ('E3', 'Art. 22'), ('E4', 'Art. 23 y 24'), ('E5', 'Art. 25'), ('E6', 'Otros')] string='Exempt Reason (Spain)'
l10n_es_regime_code Selection
compute='_compute_l10n_es_regime_code' readonly=False selection='_l10n_es_regime_code_selection' store=True string='VAT Regime Code'
l10n_es_type Selection
default='sujeto' selection=[('exento', 'Exento'), ('sujeto', 'Sujeto o ISP intracomunitario'), ('sujeto_agricultura', 'Sujeto Agricultura'), ('sujeto_isp', 'Sujeto ISP'), ('no_sujeto', 'No Sujeto'), ('no_sujeto_loc', 'No Sujeto por reglas de Localization'), ('no_deducible', 'No Deducible'), ('retencion', 'Retencion'), ('recargo', 'Recargo de Equivalencia'), ('dua', 'DUA'), ('ignore', 'Ignore even the base amount')] string='Tax Type (Spain)'

Public methods (0)

No public methods.

New fields (2)

l10n_es_simplified_invoice_limit Float
default=400 help='Over this amount is not legally possible to create a simplified invoice' string='Simplified Invoice limit amount'
l10n_es_special_vat_regime Selection
selection=[('cash_basis', 'Cash Basis'), ('equivalence_surcharge', 'Equivalence Surcharge'), ('reagyp', 'REAGYP'), ('simplified', 'Simplified')]

Public methods (1)

write(self, vals)

New fields (5)

l10n_es_simplified_invoice_limit Float
readonly=False related='company_id.l10n_es_simplified_invoice_limit'
l10n_es_special_vat_regime Selection
readonly=False related='company_id.l10n_es_special_vat_regime'
module_l10n_es_edi_sii Boolean
args: 'SII'
module_l10n_es_edi_tbai Boolean
args: 'TicketBai'
module_l10n_es_edi_verifactu Boolean
args: 'Veri*Factu'

Public methods (1)

set_values(self)

New fields (4)

l10n_es_foreign_id Char
compute='_compute_l10n_es_foreign_id' inverse='_inverse_l10n_es_foreign_id' string='Country of residence ID document'
l10n_es_other_id Char
compute='_compute_l10n_es_other_id' inverse='_inverse_l10n_es_other_id' string='Other supporting document'
l10n_es_passport Char
compute='_compute_l10n_es_passport' inverse='_inverse_l10n_es_passport' string='Passport'
l10n_es_res_cert Char
compute='_compute_l10n_es_res_cert' inverse='_inverse_l10n_es_res_cert' string='Residence certificate'

Public methods (0)

No public methods.

Loading…

build Migration considerations

Code Analysis info_outline

Views touched (3)

HTTP endpoints (0)

Models touched (11)

account.chart.template Extends AbstractModel 0 fields 0 methods AccountChartTemplate · inherits account.chart.template

account.chart.template Extends AbstractModel 0 fields 0 methods AccountChartTemplate · inherits account.chart.template

account.chart.template Extends AbstractModel 0 fields 0 methods AccountChartTemplate · inherits account.chart.template

account.chart.template Extends AbstractModel 0 fields 0 methods AccountChartTemplate · inherits account.chart.template

account.chart.template Extends AbstractModel 0 fields 0 methods AccountChartTemplate · inherits account.chart.template

account.chart.template Extends AbstractModel 0 fields 0 methods AccountChartTemplate · inherits account.chart.template

account.move Extends Model 6 fields 1 method AccountMove · inherits account.move

account.tax Extends Model 6 fields 0 methods AccountTax · inherits account.tax

res.company Extends Model 2 fields 1 method ResCompany · inherits res.company

res.config.settings Extends TransientModel 5 fields 1 method ResConfigSettings · inherits res.config.settings

res.partner Extends Model 4 fields 0 methods ResPartner · inherits res.partner

Migration considerations