<?xml version="1.0"?>
<xpath expr="//field[@name='tax_scope']" position="after">
                    <field name="l10n_es_type" invisible="country_code != 'ES'"/>
                    <field name="l10n_es_exempt_reason" invisible="country_code != 'ES' and l10n_es_type != 'exento'" required="l10n_es_type == 'exento' and type_tax_use == 'sale'"/>
                    <field name="l10n_es_bien_inversion" invisible="country_code != 'ES' and l10n_es_type != 'exento'" required="l10n_es_type == 'exento' and type_tax_use == 'sale'"/>
                </xpath>
            