Account inherit from parent

I’m creating a chart of account, but account not inherite type …my example

    <record id="account_type_template_liability_current_tax_do" model="account.account.type.template">
        <field name="name">Impuesto</field>
        <field name="parent" ref="account_type_template_liability_current_do"/>
        <field name="statement">balance</field>
        <field name="sequence" eval="20"/>
    </record>

    <record id="account_template_tax_do" model="account.account.template">
        <field name="name">Impuestos</field>
        <field name="type" ref="account_type_template_liability_current_tax_do"/>
        <field name="parent" ref="account_template_root_do"/>
    </record>

    <record id="account_template_tax_do_itbis" model="account.account.template">
        <field name="name">ITBIS</field>
        <field name="parent" ref="account_template_tax_do"/>
    </record>

what am i missing?

It is a mechanism that is managed by on_change so it works only from UI.
When defining a chart of account via XML, you must always define all the required values.

Ohhhh ok, thanks for info @ced