eiru_reports_dashboard/views/menus.xml

<?xml version="1.0" encoding="UTF-8"?>
<openerp>
    <data>
        <!-- menu principal -->
        <menuitem id="eiru_report_main_menu" name="Inicio" sequence="1"/>
        <!-- Primer menu -->
        <menuitem id="report_dashboard_parent_menu" name="Panel de control" parent="eiru_report_main_menu" sequence="1"/>

	    <!-- Submenu Dashboard-->
	    <menuitem id="report_dashboard_menu_submenu" parent="report_dashboard_parent_menu" name="Dashboard" action="eiru_reports_dashboard_action" />
	</data>
</openerp>