This bug started as problems in the step 14 to 15 but has ended being a quirk in the 12.0 to 13.0 step of the way up, and the issue ends being a rogue rename that happens BEFORE update all 13, because when update all 13 kicks it ends by trying to delete some ( 8 ) taxes defined in l10_es_extra_data but that are now in the wrong module with regard to ir_model_data, and i'm trying to iron the exact place where this happens in the process of upgrade to 13...
more on this glitch, the tax templates giving issues are 'account_tax_template_s_iva2b' ,
'account_tax_template_s_iva2s' ,
'account_tax_template_s_iva7-5b' ,
'account_tax_template_s_iva7-5s',
'account_tax_template_p_iva7-5_sc',
'account_tax_template_p_iva7-5_bc',
'account_tax_template_p_iva2_sc',
'account_tax_template_p_iva2_bc'
in my db these are changes from l10es_extra_data to l10n_es 3 versions before this happened officially (in v15 it seems) and ending in v16 this are again inserted in the correct module for that version and duplicate ( no at problem this time ) , a mess, i'm almost sure that the upgrade to v13 messes this up, but the real insurmountable ( at least to me ) bug occurs in the upgrade to v14 if not solved correctly before update all v13..