Taxonomy XBRL CONTAEP

The goal of taxonomy is to provide public sector businesses and foundations referral to the Government Comptroller's Office of the financial statements and other information to be submitted to the Court of Accounts.

The IGAE (Comptroller’s General Office) provides a viewer for XBRL requests to display requests of this type: XBRL viewer.

Scope of integration and objective of taxonomy	Taxonomy XBRL CONTAEP The goal of taxonomy is to provide public sector businesses and foundations referral to the Government Comptroller's Office of the financial statements and other information to be submitted to the Court of Accounts, according to the Order EHA/2043/2010 of 22 July, 2010. As of version 3.0, the taxonomy also allows the inclusion (using the schemes of NF-type entities) of the annual accounts of the regulated entities in the third paragraph of the novel additional provision of Law 47/2003 As of version 4.0, the taxonomy extends its scope to the annual accounts of the entities (public foundations) regulated in the third paragraph of the novel additional provision of Law 47/2003. The schemes of FD-type entities will be used for this
Bearer	Government Comptroller's
Issue date
Taxonomy status	In use
Approval level	Approved
Taxonomy Version	10.0 (Accounts 2023, Divestitures 2024) - Current version 9.0 (Accounts 2022 and 2021, Divestitures 2023 and 2022) - Current version 8.0 (Accounts 2020, Divestitures 2021) 7.0 (Accounts 2017, 2018 and 2019, Disposals 2018, 2019 and 2020) - Current version 6.0.1 (Accounts 2016, Withdrawals 2017) 5.0 (Accounts 2015, Withdrawals 2016) 4.0 (Accounts 2014) 3.0 (Accounts 2013) 2.0 (Accounts 2012) 1.1 (Accounts 2011)
XBRL specification version used	Specification XBRL 2.1 of 31 December 2003 + corrected errata 18 December 2006 (Recommendation).
Contact
Comments	Taxonomy is specifically aimed at the following entities: Non-financial entities in the state business sector Financial statements may submitted in line with normal, abridged or SME models, as appropriate. Consolidable groups in the state business sector. Credit entities in the state business sector Individual or consolidated accounts may be submitted. Insurance entities in the state business sector Individual or consolidated accounts may be submitted. State foundation entities Financial statements may submitted in line with normal or abridged models, as appropriate. Entities may use taxonomy to submit information about their annual accounts and information on article 129(3) For this, each type of entity will have two entry taxonomies described in the section "Physical location of entry taxonomies". As of version 4.0, for certain types of entity and main states (see documentation), the calculation rules are included in files of the CALCULATION LINK type As of version 5.0, there is for all entity types a new specific taxonomic scheme for those entities that submit their accounts in the year in which they withdraw from the national public sector. ¡NEW! Starting from version 6.0, CONTAEP no longer makes reference to or use the ES-BE-FINREP nomenclature of Banco de España, with individual systems set up for credit institutions.
Prefixes and Namespaces	Non-financial entities - normal model: contaep-nf-normal-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/nofinancieras-normal/yyy/2010Non-financial entities - abridged model: contaep-nf-abreviado-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/nofinancieras-abreviado/yyy/2010Non-financial entities – SME model: contaep-nf-pymes-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/nofinancieras-pymes/yyy/2010Non-financial entities - mixed model: contaep-nf-mixto-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/nofinancieras-mixto/yyy/2010 Consolidable groups: contaep-gc-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/gruposconsolidables /yyy/2010 Individual credit-account entities: contaep-ba-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/bancos/yyy/2010Consolidated credit-account entitiess: contaep-gb-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/gruposbancos /yyy/2010 Individual insurance-account entities: contaep-se-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/seguros/yyy/2010Consolidated insurance-account entitiesss: contaep-gs-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/gruposSeguros/yyy/2010 Foundations—normal model: contaep-fd-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/fundaciones/yyy/2010Foundations—abridged model: contaep-fd-abreviado-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/fundaciones-abreviado/yyy/2010Foundations—mixed mod: contaep-fd-mixto-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/fundaciones-mixto/yyy/2010 Where xxx and yyy take, respectively, the following values, depending on entry taxonomy:- For Financial States taxonomy:- For taxonomy of Information Art. 129(3): "129" e "Information129"
Physical location of the taxonomy	(for version 10.0 of the taxonomy) Non-financial entities - normal model: contaep-nf-normal-est.xsd contaep-nf-normal-129.xsd contaep-bajas-nf-normal-est.xsd Non-financial entities - abridged model: contaep-nf-abreviado-est.xsd contaep-bajas-nf-abreviado-est.xsd Non-financial entities – SME model: contaep-nf-pymes-est.xsd contaep-bajas-nf-pymes-est.xsd Non-financial entities - mixed model: contaep-nf-mixto-est.xsd contaep-bajas-nf-mixto-est.xsd Consolidable groups: contaep-gc-est.xsd contaep-gc-129.xsd contaep-bajas-gc-est.xsd Individual credit-account entities: contaep-ba-est.xsd contaep-ba-129.xsd contaep-bajas-ba-est.xsd Consolidated credit-account entities: contaep-gb-est.xsd contaep-gb-129.xsd contaep-bajas-gb-est.xsd Individual insurance-account entities: contaep-se-est.xsd contaep-se-129.xsd contaep-bajas-se-est.xsd Consolidated insurance-account entities: contaep-gb-est.xsd contaep-gb-129.xsd contaep-bajas-gb-est.xsd Foundations-normal model: contaep-fd-est.xsd contaep-fd-129.xsd contaep-bajas-fd-est.xsd Foundations-mixed model: contaep-fd-mixto-est.xsd contaep-bajas-fd-mixto-est.xsd Foundations-abridged model: contaep-fd-abreviado-est.xsd contaep-bajas-fd-abreviado-est.xsd
Incompatible taxonomies	None
Summary document	CONTAEP.pdf
References to other taxonomies	This taxonomy uses elements defined in the following taxonomies for the definition of financial states of non-financial entitieto elementos definidos en las siguientes taxonomías: Taxonomy ES-BE-FINREP of the Bank of Spain version 2008-11-26
Specimen XBRL reports	(sample reports for version 8.0 of the taxonomy and relating to a 2017 submission of accounts for 129 and 2020 for financial statements) Non-financial entities - normal model: - Financial State: informe XBRL - 129.3 information: informe XBRL Non-financial entities - abridged model: - Financial States: informe XBRL - 129.3 information: informe XBRL Non-financial entities – SME model: - Financial States: informe XBRL - 129.3 information: informe XBRL Non-financial entities - mixed model: - Financial States: informe XBRL - 129.3 information: informe XBRL Consolidable groups - Financial States: informe XBRL - 129.3 information: informe XBRL Individual credit-account entities: - Financial States: informe XBRL - 129.3 information: informe XBRL Consolidated credit-account entities: - Financial States: informe XBRL - 129.3 information: informe XBRL Individual insurance-account entities: - Financial States: informe XBRL - 129.3 information: informe XBRL Consolidated insurance-account entities: - Financial States: informe XBRL - 129.3 information: informe XBRL Foundations—normal model: - Financial States: informe XBRL - 129.3 information: informe XBRL Foundations—mixed model: - Financial States: informe XBRL - 129.3 information: informe XBRL Foundations—abridged model: - Financial States: informe XBRL - 129.3 information: informe XBRL The xbrl instances for the schemas associated with divestitures are analogous to financial statement schemas and financial statement instances, with the addition of constituent elements of the documentation supporting the divestiture. An example of this, for a Non-Financial entity with a standard model of accounts, can be seen here: informe XBRL
All files	taxonomia_CONTAEP_2024_v10.0.zip taxonomia_CONTAEP_2022_v9.0.zip taxonomia_CONTAEP_2021_v8.0.zip taxonomia_CONTAEP_2018_v7.0.zip Taxonomia_CONTAEP_2017_v6.0.1.zip Taxonomia_CONTAEP_2016_v5.0.zip Taxonomia_CONTAEP_2014_v4.0.zip Taxonomia_CONTAEP_2013_v3.0.zip Taxonomia_CONTAEP_2012_v2.0.2.zip Taxonomia_CONTAEP_2012_v2.0.1.zip Taxonomia_CONTAEP_2012_v2.0.zip Taxonomia_CONTAEP_2011_v1.1.zip
Control of changes	CONTAEP. Control de cambios.pdf