This will only solve part of the issue. There are other issues that will
come then. If I take a relevant part:

-----
= tag(split_mate)
  $account     (amount * -0.5)
  Assets:Mate  (amount * 0.5)

2020/12/09 * (CODE) Supermarket
  ; split_mate: y
  Expenses:Grocery             -40.91 EUR
  MyBank
------

Since one of the amounts is empty, ledger will complain that more than
one account has null amount. So you need to specify it as this:

-----
2020/12/09 * (CODE) Supermarket
  ; split_mate: y
  Expenses:Grocery             -40.91 EUR
  MyBank                        40.91 EUR
-----

The second issue is that since split_mate is applied to the whole
transaction, the Assets:Mate will always be empty because it will get
-20.46 (due to Expanse) and +20.46 (due to MyBank). You actually want to
apply it only to your expanse:

----
2020/12/09 * (CODE) Supermarket
  Expenses:Grocery             -40.91 EUR
  ; split_mate: y
  MyBank                        40.91 EUR
----

Finally, as a bonus, you don’t need to give a value to split_mate if
it’s not relevant (note the colon before the tag though):

----
2020/12/09 * (CODE) Supermarket
  Expenses:Grocery             -40.91 EUR
  ; :split_mate:
  MyBank                        40.91 EUR
----

-- 
Ismael

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