addons/l10n_gt/data/account_data.xml


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

        <!-- Account Tax Group -->
        <record id="tax_group_iva_12" model="account.tax.group">
            <field name="name">IVA 12%</field>
        </record>
    </data>
</odoo>