Taxonomy XBRL CONTAEP

The purpose of the taxonomy is to facilitate the referral of annual accounts and other information to the Court of Auditors to the General Intervention of the State Administration.

The IGAE provides an XBRL Instance Viewer to display instances of this taxonomy: XBRL Viewer.

Scope and purpose of taxonomy	Taxonomy XBRL CONTAEP The purpose of the taxonomy is to facilitate the referral of annual accounts and other information to the Court of Auditors to the General Intervention of the State Administration, according to Order EHA/2043/2010 of 22 July 2010. From version 3.0, taxonomy also allows the collection (using the schemes of type NF entities) of the annual accounts of the entities regulated in the third paragraph of the additional novel provision of Law 47/2003. From version 4.0, taxonomy extends its scope to the annual accounts of the entities (public foundations) regulated in the third paragraph of the additional novel provision of Law 47/2003. Use the schemes of type FD entities for this purpose
Owner	General Intervention by the State Administration
Date of issue
Taxonomy status	In use
Approval level	Approved
Taxonomy version	10.0 (Accounts 2023 and 2024, Casualties 2024 and 2025) - Current version 9.0 (Accounts 2022 and 2021, Lows 2023 and 2022) - Current version 8.0 (2020 Accounts, Lows 2021) 7.0 (Accounts 2017, 2018 and 2019, Lows 2018, 2019 and 2020) - Current version 6.0.1 (Accounts 2016, Casualties 2017) 5.0 (Accounts 2015, Casualties 2016) 4.0 (Accounts 2014) 3.0 (Accounts 2013) 2.0 (2012 accounts) 1.1 (Accounts 2011)
Version of the XBRL specification used	Specification XBRL 2.1 of 2003-12-31 + corrected 2006-12-18 (Recommendation).
Contact
Comments	Taxonomy is intended specifically for the following entities: Corporate State Public Sector Non-Financial Entities. They may submit their annual accounts in accordance with the standard, abbreviated, mixed or SME models, as applicable. Consolidated Corporate State Public Sector Groups. Corporate State Public Sector Credit Institutions. They may submit individual or consolidated accounts. State Corporate Public Sector Insurance Entities. They may submit individual or consolidated accounts. Foundations State Public Sector Entities. They may submit their annual accounts in accordance with the standard, mixed or abbreviated models, as applicable. Institutions may use the taxonomy to submit information in their annual accounts and information in Article 129.3. For this purpose, each type of institution shall have two entry taxonomies detailed in the section "Physical location of entry taxonomies". From version 4.0, for certain types of institutions and major states (see documentation), calculation rules are included in CALCULATION LINK type files. From version 5.0, for all types of entity, a new taxonomic scheme specific to those entities that account for the financial year in which they are derecognised in the state public sector appears. NEW! On the basis of version 6.0 CONTAEP, it ceases to refer and use the Taxonomy ES-BE-FINREP of the Bank of Spain, defining its own schemes for credit institutions.
Prefixes and Namespaces	Entidades No Financieras-modelo normal: contaep-nf-normal-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/nofinancieras-normal/yyy/2010Entidades No Financieras-modelo abreviado: contaep-nf-abreviado-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/nofinancieras-abreviado/yyy/2010Entidades No Financieras-modelo pymes: contaep-nf-pymes-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/nofinancieras-pymes/yyy/2010Entidades No Financieras-modelo mixto: contaep-nf-mixto-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/nofinancieras-mixto/yyy/2010 Consolidated groups: contaep-gc-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/gruposconsolidables /yyy/2010 Credit institutions — individual accounts: contaep-ba-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/bancos/yyy/2010Entidades of consolidated credit-accounts: contaep-gb-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/gruposbancos /yyy/2010 Insurance institutions — individual accounts: contaep-se-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/seguros/yyy/2010Entidades of insurance-consolidated accounts: contaep-gs-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/gruposSeguros/yyy/2010 Normal model foundations: contaep-fd-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/fundaciones/yyy/2010Fundaciones-modelo abbreviated: contaep-fd-abbreviated xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/fundaciones-abreviado/yyy/2010Fundaciones-modelo mixed: contaep-fd-board-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/fundaciones-mixto/yyy/2010 Where xxx and yyy will take, respectively, the following values, depending on the input taxonomy:- For the taxonomy of Financial Statements: "est" and "Financial States"- For the taxonomy of Information Art. 129.3: "129" and "Information129"
Physical location of the taxonomy	(for taxonomy version 10.0) Normal Non-Financial Entities: contaep-nf-normal-est.xsd contaep-nf-normal-129.xsd contaep-bajas-nf-normal-est.xsd Short-term non-financial entities: contaep-nf-abreviado-est.xsd contaep-bajas-nf-abreviado-est.xsd Non-financial SME entities: contaep-nf-pymes-est.xsd contaep-bajas-nf-pymes-est.xsd Non-financial Mixed Model Entities: contaep-nf-mixto-est.xsd contaep-bajas-nf-mixto-est.xsd Consolidating Groups: contaep-gc-est.xsd contaep-gc-129.xsd contaep-bajas-gc-est.xsd Individual credit institutions - accounts: contaep-ba-est.xsd contaep-bajas-ba-est.xsd contaep-ba-129.xsd Credit institutions - consolidated accounts: contaep-gb-est.xsd contaep-gb-129.xsd contaep-bajas-gb-est.xsd Insurance institutions — individual accounts: contaep-se-est.xsd contaep-se-129.xsd contaep-bajas-se-est.xsd Insurance institutions — consolidated accounts: contaep-gb-est.xsd contaep-gb-129.xsd contaep-bajas-gb-est.xsd Standard Model Foundations: contaep-fd-est.xsd contaep-fd-129.xsd contaep-bajas-fd-est.xsd Mixed Model Foundations: contaep-fd-mixto-est.xsd contaep-bajas-fd-mixto-est.xsd Abbreviated model foundations: contaep-fd-abreviado-est.xsd contaep-bajas-fd-abreviado-est.xsd
Incompatible taxonomies	No
Summary document	CONTAEP.pdf
References to other taxonomies	This taxonomy uses for the definition of the financial statements of non-financial institutions elements defined in the following taxonomy: Taxonomy ES-BE-FINREP of the bank of Spain 2008-11-26
Example XBRL reports	(Example reports for taxonomy 8.0 and for a submission of accounts for 2017 for 129 and 2020 for financial statements) Non-financial entities - standard model: - Financial statements: XBRL report - Information 129.3: XBRL report Short Model Non-financial Entities: - Financial Statements: XBRL report - Information 129.3: XBRL report SME Non-financial Entities: - Financial Statements: XBRL report - Information 129.3: XBRL report Non-financial entities - Mixed model: - Financial statements: XBRL report - Information 129.3: XBRL report Consolidated Groups: - Financial Statements: XBRL report - Information 129.3: XBRL report Credit institutions - individual accounts: - Financial statements: XBRL report - Information 129.3: informe XBRL Credit institutions - consolidated accounts: - Financial statements: XBRL report - Information 129.3: XBRL report Insurance institutions - individual accounts: - Financial statements: XBRL report - Information 129.3: XBRL report Insurance institutions - consolidated accounts: - Financial statements: XBRL report - Information 129.3: XBRL report Normal Model Foundations: - Financial Statements: XBRL report - Information 129.3: XBRL report Mixed Model Foundations: - Financial Statements: XBRL report - Information 129.3: XBRL report Short Model Foundations: - Financial Statements: XBRL report - Information 129.3: XBRL report The xbrl instances for the schemes associated with casualties are similar to the financial statements schemes the financial statements instances, with the addition of constituent elements of the documentation supporting the withdrawal. An example of this can be seen for a non-financial type entity and normal model of accounts here: XBRL report
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
Change control	CONTAEP. Control of cambios.pdf