This taxonomy is for all entities, with limited or estimated budgets, that are required to apply the Accounting Instruction for the Institutional Administration of the State, adopted by Order of the Ministry of Economy and Finance 2045 of 14 July 2011.
Namely, these entities are:
- Autonomous Bodies referred to in section b) of article 2.1 of the National Budget Law 47/2003, of 26 November.
- State Agencies and other entities referred to in sections g) and h) of the aforementioned article which, as set down in article 3 of said legal document, form part of the public administrative sector.
Furthermore, for version 2.0 of the taxonomy (annual accounts 2012), the taxonomy is also aimed at funds with no legal personality to which Decision of 1 July 2011, of the Government Comptroller's Office, enacting the related accounting rules on funds with no legal personality referred to in article 2 paragraph 2 of the General Budget Act and in the record of the transactions of these funds in the contributing entities of the administrative public sector applies.
For organisational purposes, the taxonomy is divided into two main groups: one for entities with limited budgets and the other for entities with estimated budgets. [v1.0 y v1.1]
the taxonomy will be divided into three main groups, one for entities with limited budgets, another for entities with estimated budgets and a third one for funds. [v2.0]
Entities may use the taxonomy to submit information from their annual accounts. For this, each type of entity will have a single entry taxonomy specified in the section "Physical location of entry taxonomies".
In 2011, the entities will use the version 1.0 of the taxonomy to present his accounts formulated and the version 1.1 of the taxonomy to present his accounts approved.
In 2012, the entities will use the 2.0 version of the taxonomy (consult the changes compared to the last version in the change control document)