manufacture/mrp_subcontracting_partner_management/views/res_partner.xml

<?xml version="1.0" encoding="UTF-8" ?>
<odoo>
    <!-- Add fields to partner form -->
    <record id="view_partner_form_inherit_subcontractor" model="ir.ui.view">
        <field name="name">res.partner.form.inherit.subcontractor</field>
        <field name="model">res.partner</field>
        <field name="inherit_id" ref="base.view_partner_form" />
        <field name="arch" type="xml">
            <xpath expr="//field[@name='parent_id']" position="before">
                <group
                    name="is_partner_subcontractor"
                    attrs="{'invisible': [('is_company', '=', False)]}"
                >
                    <field name="is_subcontractor_partner" string="Subcontractor" />
                </group>
            </xpath>
        </field>
    </record>
</odoo>