diff --git a/sale_account_line_ipnr_split/README.rst b/sale_account_line_ipnr_split/README.rst
new file mode 100644
index 00000000..a4bdaf04
--- /dev/null
+++ b/sale_account_line_ipnr_split/README.rst
@@ -0,0 +1,38 @@
+.. image:: https://img.shields.io/badge/license-AGPL--3-blue.svg
+   :target: https://opensource.org/licenses/AGPL-3.0
+   :alt: License: AGPL-3
+
+============================
+Sale Account Line IPNR Split
+============================
+
+Splits the IPNR amount embedded in the sale price into a separate line
+for each product containing non-recyclable plastic.
+
+Features:
+- IPNR split on sale orders
+- IPNR split on invoices
+- Split reversal (order and invoice), restoring the original gross price
+- Preserves analytic accounting, taxes and line order
+
+Bug Tracker
+===========
+
+Bugs are tracked on `GitHub Issues
+<https://github.com/avanzosc/sale-addons/issues>`_. In case of trouble,
+please check there if your issue has already been reported. If you spotted
+it first, help us smash it by providing detailed and welcomed feedback.
+
+Credits
+=======
+
+Contributors
+------------
+
+* Ana Juaristi <anajuaristi@avanzosc.es>
+* Lucía Echeverría <luciaecheverria@avanzosc.es>
+
+Do not contact contributors directly about support or help with technical issues.
+
+
+
diff --git a/sale_account_line_ipnr_split/__init__.py b/sale_account_line_ipnr_split/__init__.py
new file mode 100644
index 00000000..0650744f
--- /dev/null
+++ b/sale_account_line_ipnr_split/__init__.py
@@ -0,0 +1 @@
+from . import models
diff --git a/sale_account_line_ipnr_split/__manifest__.py b/sale_account_line_ipnr_split/__manifest__.py
new file mode 100644
index 00000000..b89d24b1
--- /dev/null
+++ b/sale_account_line_ipnr_split/__manifest__.py
@@ -0,0 +1,22 @@
+# Copyright 2026 Lucía Echeverría - AvanzOSC
+# License AGPL-3 - See http://www.gnu.org/licenses/agpl-3.0.html
+{
+    "name": "Sale Account Line IPNR Split",
+    "summary": "Breakdown of IPNR into separate lines on invoices and sales orders",
+    "version": "16.0.1.0.0",
+    "category": "Accounting/Invoicing",
+    "license": "AGPL-3",
+    "author": "AvanzOSC",
+    "website": "https://github.com/avanzosc/sale-addons",
+    "depends": [
+        "sale",
+        "account",
+        "l10n_es_aeat_mod592",
+    ],
+    "data": [
+        "views/account_move_views.xml",
+        "views/sale_order_views.xml",
+        "views/res_config_settings_views.xml",
+    ],
+    "installable": True,
+}
diff --git a/sale_account_line_ipnr_split/i18n/ca_ES.po b/sale_account_line_ipnr_split/i18n/ca_ES.po
new file mode 100644
index 00000000..aa0a75f5
--- /dev/null
+++ b/sale_account_line_ipnr_split/i18n/ca_ES.po
@@ -0,0 +1,168 @@
+# Translation of Odoo Server.
+# This file contains the translation of the following modules:
+# 	* sale_account_line_ipnr_split
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Odoo Server 16.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2026-03-09 13:54+0000\n"
+"PO-Revision-Date: 2026-03-09 13:54+0000\n"
+"Last-Translator: \n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_parent_line_id
+msgid "Bill line to which this IPNR line belongs."
+msgstr "Línia de factura a la qual pertany aquesta línia d'IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_res_config_settings
+msgid "Config Settings"
+msgstr "Ajustos de configuració"
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Decimal places used when rounding IPNR prices."
+msgstr "Nombre de decimals utilitzats en arrodonir els preus de l'IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "IPNR"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_product_id
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "IPNR Product"
+msgstr "Producte IPNR"
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid "IPNR product not configured. Please set it in Sales Settings → IPNR."
+msgstr "Producte IPNR no configurat. Si us plau, configureu-lo a Configuració de Vendes → IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_account_move_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_sale_order_ipnr_split
+msgid "IPNR – Line Breakdown"
+msgstr "IPNR – Desglossament de línies"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_account_move_ipnr_reverse
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_sale_order_ipnr_reverse
+msgid "IPNR – Line Breakdown REVERT"
+msgstr "IPNR – Desglossament de línies REVERTIR"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_account_move
+msgid "Journal Entry"
+msgstr "Apunt comptable"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_account_move_line
+msgid "Journal Item"
+msgstr "Apunt comptable"
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid "No record found in l10n.es.aeat.mod592.report. Cannot read amount_plastic_tax."
+msgstr "No s'ha trobat cap registre a l10n.es.aeat.mod592.report. No es pot llegir amount_plastic_tax."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_rounding_digits
+msgid ""
+"Number of decimal places used when rounding IPNR unit prices (default: 6)."
+msgstr ""
+"Nombre de decimals utilitzats en arrodonir els preus unitaris de l'IPNR (per"
+" defecte: 6)."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_gross_price_unit
+msgid "Original unit price (with IPNR)"
+msgstr "Preu unitari original (amb IPNR)"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_gross_price_unit
+msgid ""
+"Original unit price before IPNR breakdown (IPNR included). It is used to "
+"reverse the breakdown and to transfer the gross price to the invoice."
+msgstr ""
+"Preu unitari original abans del desglossament de l'IPNR (IPNR inclòs). "
+"S'utilitza per revertir el desglossament i transferir el preu brut a la "
+"factura."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_gross_price_unit
+msgid ""
+"Original unit price before IPNR breakdown (IPNR included). It is used to "
+"reverse the breakdown."
+msgstr ""
+"Preu unitari original abans del desglossament de l'IPNR (IPNR inclòs). "
+"S'utilitza per revertir el desglossament."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_parent_line_id
+msgid "Parent invoice line ID"
+msgstr "ID de línia de factura mare"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_parent_line_id
+msgid "Parent order line ID"
+msgstr "ID de línia de comanda mare"
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Product used for IPNR breakdown lines."
+msgstr "Producte utilitzat per a les línies de desglossament de l'IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_product_id
+msgid "Product used to represent the IPNR line in sales orders and invoices."
+msgstr ""
+"Producte utilitzat per representar la línia d'IPNR en comandes de venda i "
+"factures."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_rounding_digits
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Rounding decimals"
+msgstr "Decimals d'arrodoniment"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_sale_order
+msgid "Sales Order"
+msgstr "Comanda de venda"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_sale_order_line
+msgid "Sales Order Line"
+msgstr "Línia comanda de venda"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_parent_line_id
+msgid "Sales order line to which this IPNR line belongs."
+msgstr "Línia de comanda de venda a la qual pertany aquesta línia d'IPNR."
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid "The configured IPNR product no longer exists. Please update it in Sales Settings → IPNR."
+msgstr "El producte IPNR configurat ja no existeix. Si us plau, actualitzeu-lo a Configuració de Vendes → IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_gross_price_unit
+msgid "Unit price including IPNR"
+msgstr "Preu unitari amb IPNR inclòs"
diff --git a/sale_account_line_ipnr_split/i18n/en_US.po b/sale_account_line_ipnr_split/i18n/en_US.po
new file mode 100644
index 00000000..933202c4
--- /dev/null
+++ b/sale_account_line_ipnr_split/i18n/en_US.po
@@ -0,0 +1,163 @@
+# Translation of Odoo Server.
+# This file contains the translation of the following modules:
+# 	* sale_account_line_ipnr_split
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Odoo Server 16.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2026-03-09 13:54+0000\n"
+"PO-Revision-Date: 2026-03-09 13:54+0000\n"
+"Last-Translator: \n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_parent_line_id
+msgid "Bill line to which this IPNR line belongs."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_res_config_settings
+msgid "Config Settings"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Decimal places used when rounding IPNR prices."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "IPNR"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_product_id
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "IPNR Product"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid "IPNR product not configured. Please set it in Sales Settings → IPNR."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_account_move_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_sale_order_ipnr_split
+msgid "IPNR – Line Breakdown"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_account_move_ipnr_reverse
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_sale_order_ipnr_reverse
+msgid "IPNR – Line Breakdown REVERT"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_account_move
+msgid "Journal Entry"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_account_move_line
+msgid "Journal Item"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid ""
+"No record found in l10n.es.aeat.mod592.report. Cannot read "
+"amount_plastic_tax."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_rounding_digits
+msgid ""
+"Number of decimal places used when rounding IPNR unit prices (default: 6)."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_gross_price_unit
+msgid "Original unit price (with IPNR)"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_gross_price_unit
+msgid ""
+"Original unit price before IPNR breakdown (IPNR included). It is used to "
+"reverse the breakdown and to transfer the gross price to the invoice."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_gross_price_unit
+msgid ""
+"Original unit price before IPNR breakdown (IPNR included). It is used to "
+"reverse the breakdown."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_parent_line_id
+msgid "Parent invoice line ID"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_parent_line_id
+msgid "Parent order line ID"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Product used for IPNR breakdown lines."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_product_id
+msgid "Product used to represent the IPNR line in sales orders and invoices."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_rounding_digits
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Rounding decimals"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_sale_order
+msgid "Sales Order"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_sale_order_line
+msgid "Sales Order Line"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_parent_line_id
+msgid "Sales order line to which this IPNR line belongs."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid ""
+"The configured IPNR product no longer exists. Please update it in Sales "
+"Settings → IPNR."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_gross_price_unit
+msgid "Unit price including IPNR"
+msgstr ""
diff --git a/sale_account_line_ipnr_split/i18n/es.po b/sale_account_line_ipnr_split/i18n/es.po
new file mode 100644
index 00000000..99fadc9c
--- /dev/null
+++ b/sale_account_line_ipnr_split/i18n/es.po
@@ -0,0 +1,163 @@
+# Translation of Odoo Server.
+# This file contains the translation of the following modules:
+# 	* sale_account_line_ipnr_split
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Odoo Server 16.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2026-03-09 13:54+0000\n"
+"PO-Revision-Date: 2026-03-09 13:54+0000\n"
+"Last-Translator: \n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_parent_line_id
+msgid "Bill line to which this IPNR line belongs."
+msgstr "Línea de factura a la que pertenece esta línea de IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_res_config_settings
+msgid "Config Settings"
+msgstr "Ajustes de configuración"
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Decimal places used when rounding IPNR prices."
+msgstr "Número de decimales usado al redondear los precios del IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "IPNR"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_product_id
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "IPNR Product"
+msgstr "Producto IPNR"
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid "IPNR product not configured. Please set it in Sales Settings → IPNR."
+msgstr "Producto IPNR no configurado. Por favor, configúrelo en Ajustes de Ventas → IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_account_move_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_sale_order_ipnr_split
+msgid "IPNR – Line Breakdown"
+msgstr "IPNR – Desglose de líneas"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_account_move_ipnr_reverse
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_sale_order_ipnr_reverse
+msgid "IPNR – Line Breakdown REVERT"
+msgstr "IPNR – Desglose de líneas REVERTIR"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_account_move
+msgid "Journal Entry"
+msgstr "Asiento contable"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_account_move_line
+msgid "Journal Item"
+msgstr "Apunte contable"
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid "No record found in l10n.es.aeat.mod592.report. Cannot read amount_plastic_tax."
+msgstr "No se ha encontrado ningún registro en l10n.es.aeat.mod592.report. No se puede leer amount_plastic_tax."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_rounding_digits
+msgid ""
+"Number of decimal places used when rounding IPNR unit prices (default: 6)."
+msgstr ""
+"Número de decimales usado al redondear los precios unitarios del IPNR (por "
+"defecto: 6)."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_gross_price_unit
+msgid "Original unit price (with IPNR)"
+msgstr "Precio unitario original (con IPNR)"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_gross_price_unit
+msgid ""
+"Original unit price before IPNR breakdown (IPNR included). It is used to "
+"reverse the breakdown and to transfer the gross price to the invoice."
+msgstr "Precio unitario original (con IPNR)"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_gross_price_unit
+msgid ""
+"Original unit price before IPNR breakdown (IPNR included). It is used to "
+"reverse the breakdown."
+msgstr "Precio unitario con IPRN incluido"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_parent_line_id
+msgid "Parent invoice line ID"
+msgstr "id linea de factura madre"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_parent_line_id
+msgid "Parent order line ID"
+msgstr "id linea de venta madre"
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Product used for IPNR breakdown lines."
+msgstr "Producto utilizado para las líneas de desglose del IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_product_id
+msgid "Product used to represent the IPNR line in sales orders and invoices."
+msgstr ""
+"Producto utilizado para representar la línea de IPNR en pedidos de venta y "
+"facturas."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_rounding_digits
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Rounding decimals"
+msgstr "Decimales de redondeo"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_sale_order
+msgid "Sales Order"
+msgstr "Pedido de venta"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_sale_order_line
+msgid "Sales Order Line"
+msgstr "Línea de pedido de venta"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_parent_line_id
+msgid "Sales order line to which this IPNR line belongs."
+msgstr "Línea de pedido de venta a la que pertenece esta línea de IPNR."
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid "The configured IPNR product no longer exists. Please update it in Sales Settings → IPNR."
+msgstr "El producto IPNR configurado ya no existe. Por favor, actualícelo en Ajustes de Ventas → IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_gross_price_unit
+msgid "Unit price including IPNR"
+msgstr "Precio unitario con IPRN incluido"
diff --git a/sale_account_line_ipnr_split/i18n/fr.po b/sale_account_line_ipnr_split/i18n/fr.po
new file mode 100644
index 00000000..8db8109c
--- /dev/null
+++ b/sale_account_line_ipnr_split/i18n/fr.po
@@ -0,0 +1,167 @@
+# Translation of Odoo Server.
+# This file contains the translation of the following modules:
+# 	* sale_account_line_ipnr_split
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Odoo Server 16.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2026-03-09 13:54+0000\n"
+"PO-Revision-Date: 2026-03-09 13:54+0000\n"
+"Last-Translator: \n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_parent_line_id
+msgid "Bill line to which this IPNR line belongs."
+msgstr "Ligne de facture à laquelle appartient cette ligne IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_res_config_settings
+msgid "Config Settings"
+msgstr "Paramètres de configuration"
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Decimal places used when rounding IPNR prices."
+msgstr "Nombre de décimales utilisées pour arrondir les prix IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "IPNR"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_product_id
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "IPNR Product"
+msgstr "Produit IPNR"
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid "IPNR product not configured. Please set it in Sales Settings → IPNR."
+msgstr "Produit IPNR non configuré. Veuillez le définir dans Paramètres des ventes → IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_account_move_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_sale_order_ipnr_split
+msgid "IPNR – Line Breakdown"
+msgstr "IPNR – Ventilation des lignes"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_account_move_ipnr_reverse
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_sale_order_ipnr_reverse
+msgid "IPNR – Line Breakdown REVERT"
+msgstr "IPNR – Ventilation des lignes ANNULER"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_account_move
+msgid "Journal Entry"
+msgstr "Pièce comptable"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_account_move_line
+msgid "Journal Item"
+msgstr "Écriture comptable"
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid "No record found in l10n.es.aeat.mod592.report. Cannot read amount_plastic_tax."
+msgstr "Aucun enregistrement trouvé dans l10n.es.aeat.mod592.report. Impossible de lire amount_plastic_tax."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_rounding_digits
+msgid ""
+"Number of decimal places used when rounding IPNR unit prices (default: 6)."
+msgstr ""
+"Nombre de décimales utilisées pour arrondir les prix unitaires IPNR (par "
+"défaut : 6)."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_gross_price_unit
+msgid "Original unit price (with IPNR)"
+msgstr "Prix unitaire d'origine (avec IPNR)"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_gross_price_unit
+msgid ""
+"Original unit price before IPNR breakdown (IPNR included). It is used to "
+"reverse the breakdown and to transfer the gross price to the invoice."
+msgstr ""
+"Prix unitaire d'origine avant ventilation de l'IPNR (IPNR inclus). Utilisé "
+"pour annuler la ventilation et transférer le prix brut à la facture."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_gross_price_unit
+msgid ""
+"Original unit price before IPNR breakdown (IPNR included). It is used to "
+"reverse the breakdown."
+msgstr ""
+"Prix unitaire d'origine avant ventilation de l'IPNR (IPNR inclus). Utilisé "
+"pour annuler la ventilation."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_parent_line_id
+msgid "Parent invoice line ID"
+msgstr "ID de la ligne de facture parente"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_parent_line_id
+msgid "Parent order line ID"
+msgstr "ID de la ligne de commande parente"
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Product used for IPNR breakdown lines."
+msgstr "Produit utilisé pour les lignes de ventilation IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_product_id
+msgid "Product used to represent the IPNR line in sales orders and invoices."
+msgstr ""
+"Produit utilisé pour représenter la ligne IPNR dans les commandes client et "
+"les factures."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_rounding_digits
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Rounding decimals"
+msgstr "Décimales d'arrondi"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_sale_order
+msgid "Sales Order"
+msgstr "Commande client"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_sale_order_line
+msgid "Sales Order Line"
+msgstr "Ligne de commande client"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_parent_line_id
+msgid "Sales order line to which this IPNR line belongs."
+msgstr "Ligne de commande client à laquelle appartient cette ligne IPNR."
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid "The configured IPNR product no longer exists. Please update it in Sales Settings → IPNR."
+msgstr "Le produit IPNR configuré n'existe plus. Veuillez le mettre à jour dans Paramètres des ventes → IPNR."
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_gross_price_unit
+msgid "Unit price including IPNR"
+msgstr "Prix unitaire IPNR inclus"
diff --git a/sale_account_line_ipnr_split/i18n/sale_account_line_ipnr_split.pot b/sale_account_line_ipnr_split/i18n/sale_account_line_ipnr_split.pot
new file mode 100644
index 00000000..e5e5aa15
--- /dev/null
+++ b/sale_account_line_ipnr_split/i18n/sale_account_line_ipnr_split.pot
@@ -0,0 +1,163 @@
+# Translation of Odoo Server.
+# This file contains the translation of the following modules:
+# 	* sale_account_line_ipnr_split
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Odoo Server 16.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2026-03-09 13:53+0000\n"
+"PO-Revision-Date: 2026-03-09 13:53+0000\n"
+"Last-Translator: \n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_parent_line_id
+msgid "Bill line to which this IPNR line belongs."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_res_config_settings
+msgid "Config Settings"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Decimal places used when rounding IPNR prices."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "IPNR"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_product_id
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "IPNR Product"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid "IPNR product not configured. Please set it in Sales Settings → IPNR."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_account_move_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_sale_order_ipnr_split
+msgid "IPNR – Line Breakdown"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_account_move_ipnr_reverse
+#: model:ir.actions.server,name:sale_account_line_ipnr_split.action_sale_order_ipnr_reverse
+msgid "IPNR – Line Breakdown REVERT"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_account_move
+msgid "Journal Entry"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_account_move_line
+msgid "Journal Item"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid ""
+"No record found in l10n.es.aeat.mod592.report. Cannot read "
+"amount_plastic_tax."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_rounding_digits
+msgid ""
+"Number of decimal places used when rounding IPNR unit prices (default: 6)."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_gross_price_unit
+msgid "Original unit price (with IPNR)"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_gross_price_unit
+msgid ""
+"Original unit price before IPNR breakdown (IPNR included). It is used to "
+"reverse the breakdown and to transfer the gross price to the invoice."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_gross_price_unit
+msgid ""
+"Original unit price before IPNR breakdown (IPNR included). It is used to "
+"reverse the breakdown."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_parent_line_id
+msgid "Parent invoice line ID"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_parent_line_id
+msgid "Parent order line ID"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Product used for IPNR breakdown lines."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_product_id
+msgid "Product used to represent the IPNR line in sales orders and invoices."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_res_config_settings__x_ipnr_rounding_digits
+#: model_terms:ir.ui.view,arch_db:sale_account_line_ipnr_split.res_config_settings_view_form
+msgid "Rounding decimals"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_sale_order
+msgid "Sales Order"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model,name:sale_account_line_ipnr_split.model_sale_order_line
+msgid "Sales Order Line"
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,help:sale_account_line_ipnr_split.field_sale_order_line__x_ipnr_parent_line_id
+msgid "Sales order line to which this IPNR line belongs."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#. odoo-python
+#: code:addons/sale_account_line_ipnr_split/models/account_move.py:0
+#: code:addons/sale_account_line_ipnr_split/models/sale_order.py:0
+#, python-format
+msgid ""
+"The configured IPNR product no longer exists. Please update it in Sales "
+"Settings → IPNR."
+msgstr ""
+
+#. module: sale_account_line_ipnr_split
+#: model:ir.model.fields,field_description:sale_account_line_ipnr_split.field_account_move_line__x_ipnr_gross_price_unit
+msgid "Unit price including IPNR"
+msgstr ""
diff --git a/sale_account_line_ipnr_split/models/__init__.py b/sale_account_line_ipnr_split/models/__init__.py
new file mode 100644
index 00000000..f1acba0d
--- /dev/null
+++ b/sale_account_line_ipnr_split/models/__init__.py
@@ -0,0 +1,5 @@
+from . import account_move_line
+from . import account_move
+from . import sale_order_line
+from . import sale_order
+from . import res_config_settings
diff --git a/sale_account_line_ipnr_split/models/account_move.py b/sale_account_line_ipnr_split/models/account_move.py
new file mode 100644
index 00000000..74a6e814
--- /dev/null
+++ b/sale_account_line_ipnr_split/models/account_move.py
@@ -0,0 +1,234 @@
+# Copyright 2026 Lucía Echeverría - AvanzOSC
+# License AGPL-3 - See http://www.gnu.org/licenses/agpl-3.0.html
+from odoo import _, models
+from odoo.exceptions import UserError
+
+INVOICE_TYPES = ("out_invoice", "out_refund", "in_invoice", "in_refund")
+
+
+class AccountMove(models.Model):
+    _inherit = "account.move"
+
+    def _get_ipnr_rounding(self):
+        digits = int(
+            self.env["ir.config_parameter"].sudo().get_param("ipnr.rounding_digits")
+        )
+        return digits if digits else 0
+
+    def _get_ipnr_product(self):
+        product_id = self.env["ir.config_parameter"].sudo().get_param("ipnr.product_id")
+        if not product_id:
+            raise UserError(
+                _(
+                    "IPNR product not configured. Please set it in Sales Settings → IPNR."
+                )
+            )
+        product = self.env["product.product"].browse(int(product_id))
+        if not product.exists():
+            raise UserError(
+                _(
+                    "The configured IPNR product no longer exists."
+                    " Please update it in Sales Settings → IPNR."
+                )
+            )
+        return product
+
+    def _get_ipnr_rate(self):
+        report = self.env["l10n.es.aeat.mod592.report"].search([], limit=1)
+        if not report:
+            raise UserError(
+                _(
+                    "No record found in l10n.es.aeat.mod592.report. "
+                    "Cannot read amount_plastic_tax."
+                )
+            )
+        rate = report.amount_plastic_tax or 0.0
+        if rate <= 0:
+            raise UserError(
+                f"Invalid amount_plastic_tax (must be > 0) on "
+                f"l10n.es.aeat.mod592.report. Current: {rate}"
+            )
+        return rate
+
+    def _assert_invoice_type(self):
+        if self.move_type not in INVOICE_TYPES:
+            raise UserError(
+                f"This action is only allowed for invoices/refunds "
+                f"({', '.join(INVOICE_TYPES)}). Current type: {self.move_type}"
+            )
+
+    def _assert_draft_state(self, action="perform this action"):
+        if self.state != "draft":
+            raise UserError(
+                f"Move must be in draft to {action}. Current state: {self.state}"
+            )
+
+    def _is_regular_line(self, line):
+        return (
+            line.display_type not in ("line_section", "line_note") and line.product_id
+        )
+
+    def _remove_ipnr_lines(self, ipnr_product):
+        self.invoice_line_ids.filtered(
+            lambda line: self._is_regular_line(line) and line.product_id == ipnr_product
+        ).unlink()
+
+    def _source_lines(self, ipnr_product):
+        return self.invoice_line_ids.filtered(
+            lambda line: self._is_regular_line(line) and line.product_id != ipnr_product
+        ).sorted(key=lambda line: (line.sequence, line.id))
+
+    def _find_sale_parent_line(self, invoice_line, ipnr_product):
+        for sale_line in invoice_line.sale_line_ids:
+            if sale_line.product_id and sale_line.product_id != ipnr_product:
+                return sale_line
+        return None
+
+    def _sync_gross_from_so(self, source_lines, ipnr_product, rounding):
+        for line in source_lines:
+            if line.x_ipnr_gross_price_unit:
+                continue
+            sale_parent = self._find_sale_parent_line(line, ipnr_product)
+            if sale_parent and sale_parent.x_ipnr_gross_price_unit:
+                line.write(
+                    {
+                        "x_ipnr_gross_price_unit": round(
+                            sale_parent.x_ipnr_gross_price_unit, rounding
+                        )
+                    }
+                )
+
+    def _resequence_lines(self, source_lines):
+        for seq, line in enumerate(source_lines, start=1):
+            new_seq = seq * 10
+            if line.sequence != new_seq:
+                line.write({"sequence": new_seq})
+
+    def action_ipnr_split(self):
+        self.ensure_one()
+
+        ipnr_product = self._get_ipnr_product()
+        rounding = self._get_ipnr_rounding()
+
+        rate = self._get_ipnr_rate()
+        self._assert_invoice_type()
+        self._assert_draft_state("split IPNR")
+        self._remove_ipnr_lines(ipnr_product)
+
+        source_lines = self._source_lines(ipnr_product)
+        self._sync_gross_from_so(source_lines, ipnr_product, rounding)
+        self._resequence_lines(source_lines)
+
+        new_ipnr_lines = []
+
+        for line in source_lines:
+            qty = line.quantity or 0.0
+            if qty <= 0:
+                continue
+
+            non_recyclable_kg = line.product_id.plastic_weight_non_recyclable or 0.0
+            ipnr_unit_price = round(rate * non_recyclable_kg, rounding)
+
+            if ipnr_unit_price <= 0:
+                if line.x_ipnr_gross_price_unit:
+                    line.write(
+                        {
+                            "price_unit": round(line.x_ipnr_gross_price_unit, rounding),
+                            "x_ipnr_gross_price_unit": 0.0,
+                        }
+                    )
+                continue
+
+            gross_visible = round(
+                line.x_ipnr_gross_price_unit or line.price_unit, rounding
+            )
+
+            discount = line.discount or 0.0
+            discount_factor = 1.0 - (discount / 100.0)
+            if discount_factor <= 0.0:
+                raise UserError(
+                    f"Line '{line.product_id.display_name}' has 100% discount; "
+                    f"cannot split embedded IPNR safely."
+                )
+
+            price_after_discount = round(gross_visible * discount_factor, rounding)
+            net_after_discount = round(price_after_discount - ipnr_unit_price, rounding)
+
+            if net_after_discount < 0:
+                raise UserError(
+                    f"Line '{line.product_id.display_name}' results in a negative net "
+                    f"(after discount): {price_after_discount:.{rounding}f} - "
+                    f"{ipnr_unit_price:.{rounding}f} = {net_after_discount:.{rounding}f}"
+                )
+
+            net_visible = round(net_after_discount / discount_factor, rounding)
+
+            line.write(
+                {
+                    "x_ipnr_gross_price_unit": gross_visible,
+                    "price_unit": net_visible,
+                }
+            )
+
+            ipnr_vals = {
+                "sequence": (line.sequence or 0) + 1,
+                "product_id": ipnr_product.id,
+                "name": f"IPNR ({rate:.2f} €/kg) - {line.name}",
+                "quantity": qty,
+                "product_uom_id": line.product_uom_id.id,
+                "price_unit": ipnr_unit_price,
+                "discount": 0.0,
+                "tax_ids": [(6, 0, line.tax_ids.ids)],
+                "x_ipnr_parent_line_id": line.id,
+            }
+            if line.account_id:
+                ipnr_vals["account_id"] = line.account_id.id
+            if line.analytic_distribution:
+                ipnr_vals["analytic_distribution"] = line.analytic_distribution
+
+            new_ipnr_lines.append((0, 0, ipnr_vals))
+
+        if new_ipnr_lines:
+            self.write({"invoice_line_ids": new_ipnr_lines})
+
+    def action_ipnr_reverse(self):
+        self.ensure_one()
+
+        ipnr_product = self._get_ipnr_product()
+        rounding = self._get_ipnr_rounding()
+
+        self._assert_invoice_type()
+        self._assert_draft_state("revert IPNR split")
+        self._remove_ipnr_lines(ipnr_product)
+
+        restored = 0
+        copied_from_so = 0
+
+        for line in self._source_lines(ipnr_product):
+            gross_saved = line.x_ipnr_gross_price_unit
+
+            if not gross_saved:
+                sale_parent = self._find_sale_parent_line(line, ipnr_product)
+                if sale_parent and sale_parent.x_ipnr_gross_price_unit:
+                    gross_saved = sale_parent.x_ipnr_gross_price_unit
+                    line.write(
+                        {"x_ipnr_gross_price_unit": round(gross_saved, rounding)}
+                    )
+                    copied_from_so += 1
+
+            if gross_saved:
+                line.write({"price_unit": round(gross_saved, rounding)})
+                restored += 1
+
+        return {
+            "type": "ir.actions.client",
+            "tag": "display_notification",
+            "params": {
+                "title": "IPNR",
+                "message": (
+                    f"Revert done. Restored {restored} line(s). "
+                    f"Copied gross from SO for {copied_from_so} line(s)."
+                ),
+                "sticky": False,
+            },
+        }
diff --git a/sale_account_line_ipnr_split/models/account_move_line.py b/sale_account_line_ipnr_split/models/account_move_line.py
new file mode 100644
index 00000000..cbe807d2
--- /dev/null
+++ b/sale_account_line_ipnr_split/models/account_move_line.py
@@ -0,0 +1,21 @@
+# Copyright 2026 Lucía Echeverría - AvanzOSC
+# License AGPL-3 - See http://www.gnu.org/licenses/agpl-3.0.html
+from odoo import fields, models
+
+
+class AccountMoveLine(models.Model):
+    _inherit = "account.move.line"
+
+    x_ipnr_gross_price_unit = fields.Float(
+        string="Unit price including IPNR",
+        store=True,
+        copy=True,
+        help="Original unit price before IPNR breakdown (IPNR included). "
+        "It is used to reverse the breakdown.",
+    )
+    x_ipnr_parent_line_id = fields.Many2one(
+        comodel_name="account.move.line",
+        string="Parent invoice line ID",
+        store=True,
+        help="Bill line to which this IPNR line belongs.",
+    )
diff --git a/sale_account_line_ipnr_split/models/res_config_settings.py b/sale_account_line_ipnr_split/models/res_config_settings.py
new file mode 100644
index 00000000..4e681268
--- /dev/null
+++ b/sale_account_line_ipnr_split/models/res_config_settings.py
@@ -0,0 +1,21 @@
+# Copyright 2026 Lucía Echeverría - AvanzOSC
+# License AGPL-3 - See http://www.gnu.org/licenses/agpl-3.0.html
+from odoo import fields, models
+
+
+class ResConfigSettings(models.TransientModel):
+    _inherit = "res.config.settings"
+
+    x_ipnr_product_id = fields.Many2one(
+        comodel_name="product.product",
+        string="IPNR Product",
+        config_parameter="ipnr.product_id",
+        domain="[('default_code', '!=', False)]",
+        help="Product used to represent the IPNR line in sales orders and invoices.",
+    )
+    x_ipnr_rounding_digits = fields.Integer(
+        string="Rounding decimals",
+        config_parameter="ipnr.rounding_digits",
+        default=6,
+        help="Number of decimal places used when rounding IPNR unit prices (default: 6).",
+    )
diff --git a/sale_account_line_ipnr_split/models/sale_order.py b/sale_account_line_ipnr_split/models/sale_order.py
new file mode 100644
index 00000000..9a44ed7f
--- /dev/null
+++ b/sale_account_line_ipnr_split/models/sale_order.py
@@ -0,0 +1,182 @@
+# Copyright 2026 Lucía Echeverría - AvanzOSC
+# License AGPL-3 - See http://www.gnu.org/licenses/agpl-3.0.html
+from odoo import _, models
+from odoo.exceptions import UserError
+
+
+class SaleOrder(models.Model):
+    _inherit = "sale.order"
+
+    def _get_ipnr_rounding(self):
+        digits = int(
+            self.env["ir.config_parameter"].sudo().get_param("ipnr.rounding_digits")
+        )
+        return digits if digits else 0
+
+    def _get_ipnr_product(self):
+        product_id = self.env["ir.config_parameter"].sudo().get_param("ipnr.product_id")
+        if not product_id:
+            raise UserError(
+                _(
+                    "IPNR product not configured. Please set it in Sales Settings → IPNR."
+                )
+            )
+        product = self.env["product.product"].browse(int(product_id))
+        if not product.exists():
+            raise UserError(
+                _(
+                    "The configured IPNR product no longer exists."
+                    " Please update it in Sales Settings → IPNR."
+                )
+            )
+        return product
+
+    def _get_ipnr_rate(self):
+        report = self.env["l10n.es.aeat.mod592.report"].search([], limit=1)
+        if not report:
+            raise UserError(
+                _(
+                    "No record found in l10n.es.aeat.mod592.report. "
+                    "Cannot read amount_plastic_tax."
+                )
+            )
+        rate = report.amount_plastic_tax or 0.0
+        if rate <= 0:
+            raise UserError(
+                f"Invalid amount_plastic_tax (must be > 0) on "
+                f"l10n.es.aeat.mod592.report. Current: {rate}"
+            )
+        return rate
+
+    def _assert_quotation_state(self):
+        if self.state not in ("draft", "sent"):
+            raise UserError(
+                f"Order {self.name} is not in quotation/sent state. "
+                f"Current state: {self.state}"
+            )
+
+    def _is_regular_line(self, line):
+        return (
+            line.display_type not in ("line_section", "line_note") and line.product_id
+        )
+
+    def _remove_ipnr_lines(self, ipnr_product):
+        self.order_line.filtered(
+            lambda line: self._is_regular_line(line) and line.product_id == ipnr_product
+        ).unlink()
+
+    def _source_lines(self, ipnr_product):
+        return self.order_line.filtered(
+            lambda line: self._is_regular_line(line) and line.product_id != ipnr_product
+        ).sorted(key=lambda line: (line.sequence, line.id))
+
+    def action_ipnr_split(self):
+        self.ensure_one()
+
+        ipnr_product = self._get_ipnr_product()
+        rounding = self._get_ipnr_rounding()
+
+        rate = self._get_ipnr_rate()
+        self._assert_quotation_state()
+        self._remove_ipnr_lines(ipnr_product)
+
+        new_ipnr_lines = []
+
+        for line in self._source_lines(ipnr_product):
+            qty = line.product_uom_qty or 0.0
+            if qty <= 0:
+                continue
+
+            non_recyclable_kg = line.product_id.plastic_weight_non_recyclable or 0.0
+            ipnr_unit_price = round(rate * non_recyclable_kg, rounding)
+
+            if ipnr_unit_price <= 0:
+                if line.x_ipnr_gross_price_unit:
+                    line.write(
+                        {
+                            "price_unit": round(line.x_ipnr_gross_price_unit, rounding),
+                            "x_ipnr_gross_price_unit": 0.0,
+                        }
+                    )
+                continue
+
+            discount = line.discount or 0.0
+            discount_factor = 1.0 - (discount / 100.0)
+            if discount_factor <= 0.0:
+                raise UserError(
+                    f"Line '{line.product_id.display_name}' has 100% discount; "
+                    f"cannot split embedded IPNR safely."
+                )
+
+            gross_visible = round(
+                line.x_ipnr_gross_price_unit or line.price_unit, rounding
+            )
+            price_after_discount = round(gross_visible * discount_factor, rounding)
+            net_after_discount = round(price_after_discount - ipnr_unit_price, rounding)
+
+            if net_after_discount < 0:
+                raise UserError(
+                    f"Line '{line.product_id.display_name}' results in a negative net "
+                    f"(after discount): {price_after_discount:.{rounding}f} - "
+                    f"{ipnr_unit_price:.{rounding}f} = {net_after_discount:.{rounding}f}"
+                )
+
+            new_price_unit = round(net_after_discount / discount_factor, rounding)
+            line.write(
+                {
+                    "x_ipnr_gross_price_unit": gross_visible,
+                    "price_unit": new_price_unit,
+                }
+            )
+
+            ipnr_vals = {
+                "sequence": line.sequence or 0,
+                "product_id": ipnr_product.id,
+                "name": f"IPNR ({rate:.2f} €/kg) - {line.name}",
+                "product_uom_qty": qty,
+                "product_uom": line.product_uom.id,
+                "price_unit": ipnr_unit_price,
+                "discount": 0.0,
+                "x_ipnr_parent_line_id": line.id,
+            }
+            if "tax_id" in line._fields:
+                ipnr_vals["tax_id"] = [(6, 0, line.tax_id.ids)]
+
+            new_ipnr_lines.append((0, 0, ipnr_vals))
+
+        if new_ipnr_lines:
+            self.write({"order_line": new_ipnr_lines})
+
+        self._resequence_lines(ipnr_product)
+
+    def action_ipnr_reverse(self):
+        self.ensure_one()
+
+        ipnr_product = self._get_ipnr_product()
+        rounding = self._get_ipnr_rounding()
+
+        self._assert_quotation_state()
+        self._remove_ipnr_lines(ipnr_product)
+
+        for line in self._source_lines(ipnr_product):
+            if not line.x_ipnr_gross_price_unit:
+                continue
+            line.write({"price_unit": round(line.x_ipnr_gross_price_unit, rounding)})
+
+    def _resequence_lines(self, ipnr_product):
+        lines = self.order_line.sorted(key=lambda line: (line.sequence, line.id))
+        ipnr_by_parent = {}
+        for line in lines:
+            if line.product_id == ipnr_product:
+                parent = line.x_ipnr_parent_line_id
+                if parent:
+                    ipnr_by_parent.setdefault(parent.id, []).append(line)
+        base_lines = [line for line in lines if line.product_id != ipnr_product]
+        ordered = []
+        for base in base_lines:
+            ordered.append(base)
+            ordered.extend(sorted(ipnr_by_parent.get(base.id, []), key=lambda x: x.id))
+        for seq, line in enumerate(ordered, start=1):
+            new_seq = seq * 10
+            if line.sequence != new_seq:
+                line.write({"sequence": new_seq})
diff --git a/sale_account_line_ipnr_split/models/sale_order_line.py b/sale_account_line_ipnr_split/models/sale_order_line.py
new file mode 100644
index 00000000..0a75aa66
--- /dev/null
+++ b/sale_account_line_ipnr_split/models/sale_order_line.py
@@ -0,0 +1,22 @@
+# Copyright 2026 Lucía Echeverría - AvanzOSC
+# License AGPL-3 - See http://www.gnu.org/licenses/agpl-3.0.html
+from odoo import fields, models
+
+
+class SaleOrderLine(models.Model):
+    _inherit = "sale.order.line"
+
+    x_ipnr_gross_price_unit = fields.Float(
+        string="Original unit price (with IPNR)",
+        store=True,
+        copy=True,
+        help="Original unit price before IPNR breakdown (IPNR included). "
+        "It is used to reverse the breakdown and to transfer the gross price to the invoice.",
+    )
+    x_ipnr_parent_line_id = fields.Many2one(
+        comodel_name="sale.order.line",
+        ondelete="set null",
+        string="Parent order line ID",
+        store=True,
+        help="Sales order line to which this IPNR line belongs.",
+    )
diff --git a/sale_account_line_ipnr_split/static/description/icon.png b/sale_account_line_ipnr_split/static/description/icon.png
new file mode 100644
index 00000000..5434cfa0
Binary files /dev/null and b/sale_account_line_ipnr_split/static/description/icon.png differ
diff --git a/sale_account_line_ipnr_split/views/account_move_views.xml b/sale_account_line_ipnr_split/views/account_move_views.xml
new file mode 100644
index 00000000..5d0a4a57
--- /dev/null
+++ b/sale_account_line_ipnr_split/views/account_move_views.xml
@@ -0,0 +1,18 @@
+<odoo>
+    <record id="action_account_move_ipnr_split" model="ir.actions.server">
+        <field name="name">IPNR – Line Breakdown</field>
+        <field name="model_id" ref="account.model_account_move" />
+        <field name="binding_model_id" ref="account.model_account_move" />
+        <field name="binding_view_types">list,form</field>
+        <field name="state">code</field>
+        <field name="code">records.action_ipnr_split()</field>
+    </record>
+        <record id="action_account_move_ipnr_reverse" model="ir.actions.server">
+        <field name="name">IPNR – Line Breakdown REVERT</field>
+        <field name="model_id" ref="account.model_account_move" />
+        <field name="binding_model_id" ref="account.model_account_move" />
+        <field name="binding_view_types">list,form</field>
+        <field name="state">code</field>
+        <field name="code">records.action_ipnr_reverse()</field>
+    </record>
+</odoo>
diff --git a/sale_account_line_ipnr_split/views/res_config_settings_views.xml b/sale_account_line_ipnr_split/views/res_config_settings_views.xml
new file mode 100644
index 00000000..5ea613df
--- /dev/null
+++ b/sale_account_line_ipnr_split/views/res_config_settings_views.xml
@@ -0,0 +1,40 @@
+<odoo>
+    <record id="res_config_settings_view_form" model="ir.ui.view">
+    <field name="model">res.config.settings</field>
+    <field name="inherit_id" ref="sale.res_config_settings_view_form" />
+    <field name="arch" type="xml">
+        <div id="sale_ebay" position="before">
+            <h2>IPNR</h2>
+            <div class="row mt16 o_settings_container">
+                <div class="col-12 col-lg-6 o_setting_box">
+                    <div class="o_setting_left_pane" />
+                    <div class="o_setting_right_pane">
+                        <label for="x_ipnr_product_id" string="IPNR Product" />
+                        <div class="text-muted">
+                            Product used for IPNR breakdown lines.
+                        </div>
+                        <div class="content-group mt8">
+                            <field name="x_ipnr_product_id" />
+                        </div>
+                    </div>
+                </div>
+                <div class="col-12 col-lg-6 o_setting_box">
+                    <div class="o_setting_left_pane" />
+                    <div class="o_setting_right_pane">
+                        <label
+                for="x_ipnr_rounding_digits"
+                string="Rounding decimals"
+              />
+                        <div class="text-muted">
+                            Decimal places used when rounding IPNR prices.
+                        </div>
+                        <div class="content-group mt8">
+                            <field name="x_ipnr_rounding_digits" />
+                        </div>
+                    </div>
+                </div>
+            </div>
+        </div>
+    </field>
+</record>
+</odoo>
diff --git a/sale_account_line_ipnr_split/views/sale_order_views.xml b/sale_account_line_ipnr_split/views/sale_order_views.xml
new file mode 100644
index 00000000..60221b86
--- /dev/null
+++ b/sale_account_line_ipnr_split/views/sale_order_views.xml
@@ -0,0 +1,18 @@
+<odoo>
+    <record id="action_sale_order_ipnr_split" model="ir.actions.server">
+        <field name="name">IPNR – Line Breakdown</field>
+        <field name="model_id" ref="sale.model_sale_order" />
+        <field name="binding_model_id" ref="sale.model_sale_order" />
+        <field name="binding_view_types">list,form</field>
+        <field name="state">code</field>
+        <field name="code">records.action_ipnr_split()</field>
+    </record>
+        <record id="action_sale_order_ipnr_reverse" model="ir.actions.server">
+        <field name="name">IPNR – Line Breakdown REVERT</field>
+        <field name="model_id" ref="sale.model_sale_order" />
+        <field name="binding_model_id" ref="sale.model_sale_order" />
+        <field name="binding_view_types">list,form</field>
+        <field name="state">code</field>
+        <field name="code">records.action_ipnr_reverse()</field>
+    </record>
+</odoo>
diff --git a/setup/sale_account_line_ipnr_split/odoo/addons/sale_account_line_ipnr_split b/setup/sale_account_line_ipnr_split/odoo/addons/sale_account_line_ipnr_split
new file mode 120000
index 00000000..a06b1101
--- /dev/null
+++ b/setup/sale_account_line_ipnr_split/odoo/addons/sale_account_line_ipnr_split
@@ -0,0 +1 @@
+../../../../sale_account_line_ipnr_split
\ No newline at end of file
diff --git a/setup/sale_account_line_ipnr_split/setup.py b/setup/sale_account_line_ipnr_split/setup.py
new file mode 100644
index 00000000..28c57bb6
--- /dev/null
+++ b/setup/sale_account_line_ipnr_split/setup.py
@@ -0,0 +1,6 @@
+import setuptools
+
+setuptools.setup(
+    setup_requires=['setuptools-odoo'],
+    odoo_addon=True,
+)