res_partner_view.xml

<?xml version="1.0" encoding="UTF-8" ?>
<odoo>
    <record id="view_partner_form" model="ir.ui.view">
        <field name="model">res.partner</field>
        <field name="inherit_id" ref="base.view_partner_form" />
        <field name="arch" type="xml">
            <field name="parent_id" position="after">
                <field
                    name="comercial"
                    placeholder="Trade name"
                    invisible="not is_company"
                />
            </field>
        </field>
    </record>
    <record id="view_partner_simple_form" model="ir.ui.view">
        <field name="model">res.partner</field>
        <field name="inherit_id" ref="base.view_partner_simple_form" />
        <field name="arch" type="xml">
            <field name="parent_id" position="after">
                <field
                    name="comercial"
                    placeholder="Trade name"
                    invisible="not is_company"
                />
            </field>
        </field>
    </record>
</odoo>