| Scope of integration and objective of taxonomy |
Taxonomy XBRL CONTAEPAThe purpose of taxonomy is to facilitate to all entities, with limited or estimated budgets, that are required to apply the Accounting Instruction for the Institutional Administration of the State, submitting the annual accounts to the Government Comptroller's Office to be sent to the Court of Auditors.
From version 3.0 of the taxonomy (annual accounts 2013), the funds without legal identity referred to in section 2 of article 2 of the General Budget Act are included. Because of this, the structure necessary for managing the accounts of these new types of body is added to the taxonomy
From version 5.0 of taxonomy (annual accounts 2015), taxonomy is also directed to the Internationalisation Risks Reserve Fund which is subject to the Resolution of 29 January 2015 of the General Intervention Board of the State Administration approving the adaptation of the General Plan for the funds lacking legal personality, referred to in article 2.2 of General Budgetary Law 47/2003 of 26 November, to the Internationalisation Risks Reserve Fund.
Starting from version 8.0 of the taxonomy (2018 annual accounts), the taxonomy is also addressed to the UNED partner centres and the UNED consolidated |
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| Comments | 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.
In addition,
version 3.0 of the taxonomy (annual accounts 2013) includes the funds without legal identity referred to in resolution of 1 July 2011 of the State Controller’s Office, approving the accounting rules relating to funds without legal identity referred to in section 2 of article 2 of the General Budget Act and the register of operations of such funds in contributory bodies in the public administration sector.
Also,
from version 5 of taxonomy (annual accounts 2015), taxonomy is incorporated into the Internationalisation Risks Reserve Fund which is subject to the Resolution of 29 January 2015 of the General Intervention Board of the State Administration approving the adaptation of the General Plan for the funds lacking legal personality, referred to in article 2.2 of General Budgetary Law 47/2003 of 26 November, to the Internationalisation Risks Reserve Fund
In addition,
for version 8 of the taxonomy (annual accounts 2018), the taxonomy incorporates the UNED associated centres and the UNED consolidated agency to which the Decision of 10 October 2018 approving the adaptation of the Forms for Consortia (PGCP) to the associated centres of the National University of Distance Education is applicable. For organisational purposes: - 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.[v3.0]
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Currently, taxonomy is divided into four large groups: one for the institutions with restrictive expenses budgets; one for institutions with estimated expenses budgets; a third one for the Funds and the fourth for those Funds with an accounting system adapted by the Resolution of 29 January 2015 of the IGAE
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) In 2013, the entities will use the 3.0 version of the taxonomy (consult the changes compared to the last version in the change control document)
In 2014, the entities will use the 4.0 version of the taxonomy (consult the changes compared to the last version in the change control document) In 2015, the entities will use the 5.1 version of the taxonomy (consult the changes compared to the last version in the change control document)
In 2016, the entities will use the 6.0 version of the taxonomy (consult the changes compared to the last version in the change control document)
In 2017, the entities will use the 7.0 version of the taxonomy (consult the changes compared to the last version in the change control document)
In 2018 and 2019, entities will use version 8.0 of the taxonomy (consult the changes compared to the last version in the change control document) In 2020, the entities will use the 9.0 version of the taxonomy (consult the changes compared to the last version in the change control document
In 2021 and 2022, the entities will use the 10.0 version of the taxonomy (consult the changes compared to the last version in the change control document)
In 2023, the entities will use the 11.0 version of the taxonomy (consult the changes compared to the last version in the change control document)) |
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