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path: root/sql/Spain-chart.sql
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  1. begin;
    2. 

  2. -- Chart of Accounts for Spain (Cuadro del Plan de Contabilidad español)
    3. 

  3. -- From: Federico Montesino Pouzols <fedemp@arrok.com>
    4. 

  4. -- 23 Apr 2002
    5. 

  5. --
    6. 

  6. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('099999999','Grupo 1: financiación básica','H','','','');
    7. 

  7. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('100000000','Capital','A','','A','');
    8. 

  8. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110000000','Reservas','A','','A','');
    9. 

  9. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('120000000','Resultados pendientes de aplicación','A','','A','');
    10. 

  10. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('130000000','Ingresos a distribuir en varios ejercicios','A','','A','');
    11. 

  11. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('140000000','Provisiones para riesgos y gastos','A','','A','');
    12. 

  12. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('150000000','Empréstitos y otras emisiones análogas','A','','L','');
    13. 

  13. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('160000000','Deudas a largo plazo con empresas del grupo y asociadas','A','','L','');
    14. 

  14. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('170000000','Deudas a largo plazo por prestamos recibidos y otros conceptos','A','','L','');
    15. 

  15. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('180000000','Fianzas y depósitos recibidos a largo plazo','A','','A','');
    16. 

  16. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('190000000','Situaciones transitorias de financiación','A','','A','');
    17. 

  17. --
    18. 

  18. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('199999999','Grupo 2: inmovilizado','H','','','');
    19. 

  19. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('200000000','Gastos de establecimiento','A','','A','');
    20. 

  20. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('210000000','Inmovilizaciones inmateriales','A','','A','');
    21. 

  21. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220000000','Inmovilizaciones materiales','A','','A','');
    22. 

  22. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('230000000','Inmovilizaciones materiales en curso','A','','A','');
    23. 

  23. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('240000000','Inversiones financieras en empresas del grupo y asociadas','A','', 'A','');
    24. 

  24. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('250000000','Otras inversiones financieras permanentes','A','','A','');
    25. 

  25. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('260000000','Fianzas y depósitos constituidos a largo plazo','A','','A','');
    26. 

  26. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('270000000','Gastos a distribuir en varios ejercicios','A','','A','');
    27. 

  27. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('280000000','Amortización acumulada del inmovilizado','A','','A','');
    28. 

  28. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('290000000','Provisiones de inmovilizado','A','','A','');
    29. 

  29. --
    30. 

  30. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('299999999','Grupo 3: existencias','H','','','');
    31. 

  31. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('300000000','Comerciales','A','','A','IC');
    32. 

  32. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('310000000','Materias primas','A','','A','IC');
    33. 

  33. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('320000000','Otros aprovisionamientos','A','','A','IC');
    34. 

  34. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330000000','Productos en curso','A','','A','IC');
    35. 

  35. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('340000000','Productos semiterminados','A','','A','IC');
    36. 

  36. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('350000000','Productos terminados','A','','A','IC');
    37. 

  37. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('360000000','Subproductos, residuos y materiales recuperados','A','','A','IC');
    38. 

  38. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('390000000','Provisiones por depreciación de existencias','A','','A','');
    39. 

  39. --
    40. 

  40. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('399999999','Grupo 4: acreedores y deudores por operaciones de tráfico','H','', '','');
    41. 

  41. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('400000000','Proveedores','A','','P','');
    42. 

  42. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('410000000','Acreedores varios','A','','P','');
    43. 

  43. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('430000000','Clientes','A','','P','');
    44. 

  44. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('431000000','Clientes, efectos comerciales a cobrar','A','','P','');
    45. 

  45. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440000000','Deudores varios','A','','P','');
    46. 

  46. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('460000000','Personal','A','','P','');
    47. 

  47. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('470000000','Administraciones públicas','A','','P','');
    48. 

  48. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000000','Hacienda Pública, IVA soportado','A','','P','');
    49. 

  49. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000001','IVA soportado 4%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
    50. 

  50. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000002','IVA soportado 7%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
    51. 

  51. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000003','IVA soportado 16%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
    52. 

  52. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('475100000','Hacienda Pública, acreedor por retenciones practicadas','A','','P','');
    53. 

  53. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('473000000','Hacienda Pública, retenciones y pagos a cuenta','A','','P','');
    54. 

  54. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000000','Hacienda Pública, IVA repercutido','A','','P','');
    55. 

  55. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000001','IVA repercutido 4%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
    56. 

  56. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000002','IVA repercutido 7%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
    57. 

  57. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000003','IVA repercutido 16%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
    58. 

  58. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('480000000','Ajustes por periodificación','A','','P','');
    59. 

  59. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('490000000','Provisiones por operaciones de tráfico','A','','P','');
    60. 

  60. --
    61. 

  61. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('499999999','Grupo 5: cuentas financieras','H','','','');
    62. 

  62. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('500000000','Empréstitos y otras emisiones análogas a corto plazo','A','','A','');
    63. 

  63. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('510000000','Deudas a corto plazo con empresas del grupo y asociadas','A','','P','');
    64. 

  64. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('520000000','Deudas a corto plazo por préstamos recibidos y otros conceptos','A','','P','');
    65. 

  65. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('530000000','Inversiones financieras a corto plazo en empresas del grupo y asociadas','A','','A','');
    66. 

  66. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('540000000','Otras inversiones financieras temporales','A','','A','');
    67. 

  67. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550000000','Otras cuentas no bancarias','A','','A','');
    68. 

  68. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('560000000','Fianzas y depósitos recibidos y constituidos a corto plazo','A','','A','');
    69. 

  69. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('569000000','Tesorería','A','','A','AR_paid:AP_paid');
    70. 

  70. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('570000000','Caja, euros','A','','A','AR_paid:AP_paid');
    71. 

  71. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('571000000','Caja, moneda extranjera','A','','A','AR_paid:AP_paid');
    72. 

  72. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('572000000','Bancos e instituciones de crédito, c/c. vista, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
    73. 

  73. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('573000000','Bancos e instituciones de crédito, c/c. vista, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
    74. 

  74. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('574000000','Bancos e instituciones de crédito, cuentas de ahorro, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
    75. 

  75. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('575000000','Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
    76. 

  76. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('580000000','Ajustes por periodificación','A','','Q','');
    77. 

  77. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('590000000','Provisiones financieras','A','','P','');
    78. 

  78. --
    79. 

  79. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('599999999','Grupo 6: compras y gastos','H','','','');
    80. 

  80. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('600000000','Compras','A','','E','AP:IC_cogs');
    81. 

  81. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('608000000','Devoluciones de compras y operaciones similares','A','','E','');
    82. 

  82. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('610000000','Variación de existencias','A','','E','');
    83. 

  83. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('620000000','Servicios exteriores','A','','E','IC_expense');
    84. 

  84. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('630000000','Tributos','A','','E','');
    85. 

  85. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('640000000','Gastos de personal','A','','E','');
    86. 

  86. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('650000000','Otros gastos de gestión','A','','E','');
    87. 

  87. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('660000000','Gastos financieros','A','','E','');
    88. 

  88. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665000000','Descuentos sobre ventas por pronto pago','A','','E','IC_cogs:IC_expense');
    89. 

  89. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('668000000','Diferencias negativas de cambio','A','','E','');
    90. 

  90. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('670000000','Pérdidas procedentes del inmovilizado y gastos excepcionales','A','','E','');
    91. 

  91. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('680000000','Dotaciones para amortizaciones','A','','E','');
    92. 

  92. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('690000000','Dotaciones a las provisiones','A','','E','');
    93. 

  93. --
    94. 

  94. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('699999999','Grupo 7: ventas e ingresos','H','','','');
    95. 

  95. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Ventas de servicios y productos','A','','I','AR:IC_sale:IC_income');
    96. 

  96. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('708000000','Devoluciones de ventas y operaciones similares','A','','I','');
    97. 

  97. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('710000000','Variación de existencias','A','','I','');
    98. 

  98. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('730000000','Trabajos realizados para la empresa','A','','I','');
    99. 

  99. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('740000000','Subvenciones a la explotación','A','','I','');
    100. 

  100. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('750000000','Otros ingresos de gestión','A','','I','');
    101. 

  101. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('760000000','Ingresos financieros','A','','I','');
    102. 

  102. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('765000000','Descuentos sobre compras por pronto pago','A','','I','IC_sale:IC_income');
    103. 

  103. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('768000000','Diferencias positivas de cambio','A','','I','');
    104. 

  104. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770000000','Beneficios procedentes de inmovilizados e ingresos excepcionales','A','','I','');
    105. 

  105. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('790000000','Excesos y aplicaciones de provisiones','A','','I','');
    106. 

  106. --
    107. 

  107. -- Taxes in Spain
    108. 

  108. --
    109. 

  109. -- IVA: 4, 7 or 16%
    110. 

  110. -- IVA soportado
    111. 

  111. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000000'), 0.0);
    112. 

  112. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000001'), 0.04);
    113. 

  113. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000002'), 0.07);
    114. 

  114. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000003'), 0.16);
    115. 

  115. -- Recargo equivalente: 0.5, 1 or 4%
    116. 

  116. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000004'), 0.005);
    117. 

  117. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000005'), 0.01);
    118. 

  118. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000006'), 0.04);
    119. 

  119. --
    120. 

  120. -- IVA repercutido
    121. 

  121. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000000'), 0.0);
    122. 

  122. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000001'), 0.04);
    123. 

  123. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000002'), 0.07);
    124. 

  124. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000003'), 0.16);
    125. 

  125. -- Recargo equivalente: 0.5, 1 or 4%
    126. 

  126. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000004'), 0.005);
    127. 

  127. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000005'), 0.01);
    128. 

  128. INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000006'), 0.04);
    129. 

  129. --
    130. 

  130. -- update defaults
    131. 

  131. --
    132. 

  132. INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '300000000'));
    133. 

  133. 

  134.  INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '700000000'));
    135. 

  135. 

  136.  INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '600000000'));
    137. 

  137. 

  138.  INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '768000000'));
    139. 

  139. 

  140.  INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '668000000'));
    141. 

  141. 

  142.  INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR');
    143. 

  143.  INSERT INTO defaults (setting_key, value) VALUES ('weightunit' , 'Kg';
    144. 

  144. --
    145. 

  145. 

  146. commit;
    147.
generated by cgit v1.2.3 (git 2.46.0) at 2024-11-05 05:11:31 +0000