partner-contact/partner_create_by_vat/views/res_partner_view.xml

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

    <record id="view_partner_create_by_vat" model="ir.ui.view">
        <field name="name">res.partner.create.by.vat</field>
        <field name="model">res.partner</field>
        <field name="inherit_id" ref="base_vat.view_partner_form"/>
        <field name="arch" type="xml">
            <field name="vat" position="after">
                <label for="vat_subjected"/>
                <div name="vat_subjected_info" class="o_row">
                    <field name="vat_subjected"
                        attrs="{'invisible': [
                            ('vat', '=', False),
                            ('is_company', '=', False )]}"/>
                    <button name="get_vies_data_from_vat"
                        attrs="{'invisible': [
                            ('vat', '=', False),
                            ('is_company', '=', False )]}"
                        colspan="2" string="Get Vies Data"
                        type="object" icon="fa-cogs"/>
                </div>
            </field>
        </field>
    </record>

</odoo>