whatsapp_web_groups/custom_sat_connection/security/res_groups.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data noupdate="1">

        <record id="category_account_cfdi" model="ir.module.category">
            <field name="name">Complementos SAT</field>
            <field name="sequence">1000</field>
        </record>

        <record id="user_type_account_cfdi" model="ir.module.category">
            <field name="name">Complementos SAT</field>
            <field name="sequence">10</field>
            <field name="parent_id" ref="custom_sat_connection.category_account_cfdi"/>
        </record>

        <record id="user_account_cfdi" model="res.groups">
            <field name="name">Usuario complementos SAT</field>
            <field name="category_id" ref="custom_sat_connection.user_type_account_cfdi"/>
        </record>

        <record id="manager_account_cfdi" model="res.groups">
            <field name="name">Administrador complementos SAT</field>
            <field name="category_id" ref="custom_sat_connection.user_type_account_cfdi"/>
            <field name="implied_ids" eval="[(6, 0, [ref('custom_sat_connection.user_account_cfdi')])]"/>
        </record>

    </data>
</odoo>