flectra/addons/l10n_gt/data/account_chart_template_data.xml

<?xml version="1.0" encoding="utf-8"?>
<flectra>
    <data noupdate="1">

        <!-- Account Tags -->

        <record id="tax_tag_cobrar" model="account.account.tag">
            <field name="name">ISV por Cobrar</field>
            <field name="applicability">taxes</field>
        </record>
        <record id="tax_tag_pagar" model="account.account.tag">
            <field name="name">ISV por Pagar</field>
            <field name="applicability">taxes</field>
        </record>

        <!-- Compras e IVA por Cobrar -->

        <record id="impuestos_plantilla_iva_por_cobrar" model="account.tax.template">
            <field name="chart_template_id" ref="cuentas_plantilla"/>
            <field name="name">IVA por Cobrar</field>
            <field name="description">IVA por Cobrar</field>
            <field name="amount" eval="12"/>
            <field name="amount_type">percent</field>
            <field name="account_id" ref="cta110301"/>
            <field name="refund_account_id" ref="cta110301"/>
            <field name="type_tax_use">purchase</field>
            <field name="price_include" eval="True"/>
            <field name="tag_ids" eval="[(6,0,[ref('tax_tag_cobrar')])]"/>
            <field name="tax_group_id" ref="tax_group_iva_12"/>
        </record>

        <!-- Ventas e IVA por Pagar -->

        <record id="impuestos_plantilla_iva_por_pagar" model="account.tax.template">
            <field name="chart_template_id" ref="cuentas_plantilla"/>
            <field name="name">IVA por Pagar</field>
            <field name="description">IVA por Pagar</field>
            <field name="amount" eval="12"/>
            <field name="amount_type">percent</field>
            <field name="account_id" ref="cta210201"/>
            <field name="refund_account_id" ref="cta210201"/>
            <field name="type_tax_use">sale</field>
            <field name="price_include" eval="True"/>
            <field name="tag_ids" eval="[(6,0,[ref('tax_tag_pagar')])]"/>
            <field name="tax_group_id" ref="tax_group_iva_12"/>
        </record>

    </data>
</flectra>