flectra/addons/l10n_gt/data/account_data.xml

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<?xml version="1.0" encoding="utf-8"?>
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<flectra>
<data noupdate="1">
<!-- Account Tax Group -->
<record id="tax_group_iva_12" model="account.tax.group">
<field name="name">IVA 12%</field>
</record>
</data>
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</flectra>