Gobierno de España. Ministerio de Hacienda y Función Pública. Abre nueva ventana Secretaría de Estado de Presupuestos y Gastos
Administración Presupuestaria

Taxonomy XBRL CONTAEP

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​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
 
BearerGovernment Comptroller's
Issue date
Taxonomy status In use
Approval level Approved
Taxonomy Version

9.0 (Accounts 2021, Divestitures 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 usedSpecification 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 9.0 of the taxonomy)

Non-financial entities - normal model: contaep-nf-normal-est.xsdcontaep-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.xsdcontaep-gc-129.xsd contaep-bajas-gc-est.xsd

Individual credit-account entities: contaep-ba-est.xsdcontaep-ba-129.xsd contaep-bajas-ba-est.xsd

Consolidated credit-account entities: contaep-gb-est.xsdcontaep-gb-129.xsd contaep-bajas-gb-est.xsd

Individual insurance-account entities: contaep-se-est.xsdcontaep-se-129.xsd contaep-bajas-se-est.xsd

Consolidated insurance-account entities: contaep-gb-est.xsdcontaep-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 cont​aep-bajas-fd-abreviado-est.xsd

Incompatible taxonomiesNone
Summary document

CONTAEP.pdf

References to other taxonomiesThis 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_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