diff --git a/pms_l10n_es/models/__init__.py b/pms_l10n_es/models/__init__.py
index 8e3fef3c5..57f5a9944 100644
--- a/pms_l10n_es/models/__init__.py
+++ b/pms_l10n_es/models/__init__.py
@@ -5,3 +5,4 @@ from . import pms_log_institution_traveller_report
 from . import res_country_state
 from . import pms_ine_tourism_type_category
 from . import pms_room
+from . import res_partner
diff --git a/pms_l10n_es/models/res_partner.py b/pms_l10n_es/models/res_partner.py
new file mode 100644
index 000000000..ea4f0792d
--- /dev/null
+++ b/pms_l10n_es/models/res_partner.py
@@ -0,0 +1,28 @@
+import logging
+
+from odoo import api, fields, models
+
+CODE_SPAIN = "ES"
+
+_logger = logging.getLogger(__name__)
+
+
+class ResPartner(models.Model):
+    _inherit = "res.partner"
+
+    ine_code = fields.Char(
+        string="INE State Code",
+        required=True,
+        compute="_compute_ine_code",
+        store=True,
+    )
+
+    @api.depends("nationality_id")
+    def _compute_ine_code(self):
+        for record in self:
+            if not record.nationality_id:
+                record.ine_code = False
+            elif record.nationality_id.code != CODE_SPAIN:
+                record.ine_code = record.country_id.code_alpha3
+            else:
+                record.ine_code = record.state_id.ine_code
diff --git a/pms_l10n_es/tests/__init__.py b/pms_l10n_es/tests/__init__.py
index 8d0beb402..ec4f58c17 100644
--- a/pms_l10n_es/tests/__init__.py
+++ b/pms_l10n_es/tests/__init__.py
@@ -1 +1,2 @@
 from . import test_wizard_ine
+from . import test_res_partner
diff --git a/pms_l10n_es/tests/test_res_partner.py b/pms_l10n_es/tests/test_res_partner.py
new file mode 100644
index 000000000..c70724366
--- /dev/null
+++ b/pms_l10n_es/tests/test_res_partner.py
@@ -0,0 +1,50 @@
+from .common import TestPms
+
+
+class TestResPartner(TestPms):
+    def setUp(self):
+        super().setUp()
+
+    def test_ine_code_foreign_partner(self):
+        # ARRANGE & ACT
+        # get record of russia
+        self.country_russia = self.env["res.country"].search([("code", "=", "RU")])
+
+        # Create partner 1 (russia)
+        self.partner_1 = self.env["res.partner"].create(
+            {
+                "name": "partner1",
+                "country_id": self.country_russia.id,
+                "nationality_id": self.country_russia.id,
+                "birthdate_date": "2000-06-25",
+                "gender": "male",
+            }
+        )
+        # ASSERT
+        self.assertEqual(
+            self.partner_1.ine_code,
+            self.partner_1.country_id.code_alpha3
+        )
+
+    def test_ine_code_spanish_partner(self):
+        # ARRANGE & ACT
+        # get record of russia
+        country_spain = self.env["res.country"].search([("code", "=", "ES")])
+        state_madrid = self.env["res.country.state"].search([("name", "=", "Madrid")])
+
+        # Create partner 1 (russia)
+        self.partner_1 = self.env["res.partner"].create(
+            {
+                "name": "partner1",
+                "country_id": country_spain.id,
+                "nationality_id": country_spain.id,
+                "state_id": state_madrid.id,
+                "birthdate_date": "2000-06-25",
+                "gender": "male",
+            }
+        )
+        # ASSERT
+        self.assertEqual(
+            self.partner_1.ine_code,
+            self.partner_1.state_id.ine_code
+        )