diff --git a/l10n_es_ticketbai/models/account_move.py b/l10n_es_ticketbai/models/account_move.py
index d3a9c33d025..3ca16373573 100644
--- a/l10n_es_ticketbai/models/account_move.py
+++ b/l10n_es_ticketbai/models/account_move.py
@@ -478,8 +478,10 @@ def validate_refund_invoices():
         refund_invoices = self.sudo().filtered(
             lambda x: x.tbai_enabled
             and "out_refund" == x.move_type
-            and not x.tbai_refund_type
-            or x.tbai_refund_type == RefundType.differences.value
+            and (
+                not x.tbai_refund_type
+                or x.tbai_refund_type == RefundType.differences.value
+            )
             and x.tbai_send_invoice
         )
 
diff --git a/l10n_es_ticketbai_batuz/models/account_move.py b/l10n_es_ticketbai_batuz/models/account_move.py
index ba00ab83fcc..64d2f9c617b 100644
--- a/l10n_es_ticketbai_batuz/models/account_move.py
+++ b/l10n_es_ticketbai_batuz/models/account_move.py
@@ -371,6 +371,18 @@ def _get_lroe_tax_line_req(self, tax):
             )
         return re_tax
 
+    def _get_lroe_concept_group_account(self, tax_line):
+        concepto = ""
+        lines_with_tax = self.line_ids.filtered(
+            lambda l: tax_line["tax"].id in l.tax_ids.ids
+        )
+        if lines_with_tax:
+            for line in lines_with_tax:
+                concepto = line.account_id.group_id.code_prefix_start
+                if concepto:
+                    break
+        return concepto
+
     @api.model
     def _get_lroe_tax_dict(self, tax_line, tax_lines, deductible=True):
         """Get the LROE tax dictionary for the passed tax line.
@@ -400,11 +412,12 @@ def _get_lroe_tax_dict(self, tax_line, tax_lines, deductible=True):
                 ]
             )
         else:
+            concept = self._get_lroe_concept_group_account(tax_line)
             tax_dict = OrderedDict(
                 [
                     ("Epigrafe", self.company_id.main_activity_iae),
                     # TODO: 140 - BienAfectoIRPFYOIVA --> valor por defecto "N"
-                    # TODO: 140 - Concepto --> grupo de cuenta contable L20
+                    ("Concepto", concept),
                     # TODO: 140 - ReferenciaBien
                     ("InversionSujetoPasivo", "N"),
                     # TODO: 140 - OperacionEnRecargoDeEquivalenciaORegimenSimplificado
@@ -412,7 +425,7 @@ def _get_lroe_tax_dict(self, tax_line, tax_lines, deductible=True):
                     ("TipoImpositivo", str(tax_type)),
                     ("CuotaIVASoportada", cuota),
                     ("CuotaIVADeducible", cuota * int(deductible)),
-                    # TODO: 140 - ImporteGastoIRPF
+                    ("ImporteGastoIRPF", base),
                     # TODO: 140 - CriterioCobrosYPagos
                 ]
             )