odoo16/addons/l10n_es_edi_sii/views/account_tax_views.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data>
        <record id="account_tax_form_inherit_l10n_es_edi" model="ir.ui.view">
            <field name="name">account.tax.form.inherit.l10n_es_edi</field>
            <field name="model">account.tax</field>
            <field name="inherit_id" ref="account.view_tax_form"/>
            <field name="arch" type="xml">
                <xpath expr="//field[@name='tax_scope']" position="after">
                    <field name="l10n_es_type"
                           attrs="{'invisible': [('country_code', '!=', 'ES')]}"/>
                    <field name="l10n_es_exempt_reason"
                           attrs="{'invisible': [('country_code', '!=', 'ES'), ('l10n_es_type', '!=', 'exento')], 'required': [('l10n_es_type', '=', 'exento'), ('type_tax_use', '=', 'sale')]}"/>
                    <field name="l10n_es_bien_inversion"
                           attrs="{'invisible': [('country_code', '!=', 'ES'), ('l10n_es_type', '!=', 'exento')], 'required': [('l10n_es_type', '=', 'exento'), ('type_tax_use', '=', 'sale')]}"/>
                </xpath>
            </field>
        </record>
    </data>
</odoo>