<?xml version="1.0"?>
<field name="reason" position="replace">
                    <field name="country_code" invisible="1"/>
                    <field name="l10n_es_edi_facturae_reason_code" string="Reason" invisible="country_code != 'ES'"/>
                    <field name="reason" string="Reason" invisible="country_code == 'ES'"/>
                </field>
            