En este caso tambien se resalta que en las cuentas contables se habia puesto por defecto una cuenta del gasto sin tipo, era parte del error el cual se soluciono cambiando a una cuenta con tipo.
I guess it is because when the product category form was filled at some point it was set as accounting and revert back but in the meantime an account was selected.
Tryton always validates fields even if they are not visible.
I think we could add a domain on the account of product category to force the None value when accounting is not checked and idem for taxes. See Issue 10024: Force empty account and taxes on non accounting and parent category - Tryton issue tracker