Spanish Account Module
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The Spanish account module defines the following charts of account:

 * Plan General Contable Español 2008
 * Plan Contable para PYMES 2008

The chart was published as `REAL DECRETO 1514/2007
https://www.boe.es/boe/dias/2007/11/20/pdfs/C00001-00152.pdf`_ on 20th November
2007.