/usr/share/gnucash/accounts/es_ES/ is in gnucash-common 1:2.6.12-1.
This file is owned by root:root, with mode 0o755.
..
/usr/share/gnucash/accounts/es_ES/acctchrt_brokerage.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_carloan.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_cdmoneymkt.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_childcare.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_common.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_currency.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_eduloan.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_fixedassets.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_homeloan.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_homeown.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_otherloan.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_renter.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_retiremt.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_spouseinc.gnucash-xea
/usr/share/gnucash/accounts/es_ES/acctchrt_spouseretire.gnucash-xea