account_advanced_protection_features/models/__init__.py

@@ -1,2 +1,3 @@
 from . import account_move
 from . import account_journal
+from . import account_bank_statement

account_advanced_protection_features/models/account_bank_statement.py

@@ -0,0 +1,13 @@
+from odoo import models, _
+from odoo.exceptions import UserError
+
+class AccountBankStatement(models.Model):
+    _inherit = "account.bank.statement"
+
+    def unlink(self):
+        for statement in self:
+            if not statement.journal_id.allow_bank_statement_deletion:
+                raise UserError(
+                    _(f"The deletion of bank statements is not allowed for the journal {statement.journal_id.display_name}.")
+                )
+        return super(AccountBankStatement, self).unlink()

account_advanced_protection_features/models/account_journal.py

@@ -5,3 +5,4 @@ class AccountJournal(models.Model):
 
     prevent_reset_to_draft_sent_invoice = fields.Boolean("Prevent to reset to draft a sent invoice")
     prevent_deletion_of_posted_account_move = fields.Boolean("Prevent to delete an already posted account move")
+    allow_bank_statement_deletion = fields.Boolean("Allow bank statement deletion")

account_advanced_protection_features/views/account_journal_views.xml

@@ -13,6 +13,10 @@
                         name="prevent_reset_to_draft_sent_invoice"
                         attrs="{'invisible': [('type', '!=', 'sale')]}"
                 />
+                <field
+                        name="allow_bank_statement_deletion"
+                        attrs="{'invisible': [('type', 'not in', ['bank', 'cash'])]}"
+                />
             </xpath>
         </field>
     </record>