Taxonomy XBRL CONTAEP

The aim of the taxonomy is to make it easier for public, corporate and foundation sector entities to submit 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 for viewing instances of this taxonomy: XBRL viewer.

Scope and objective of taxonomy	Taxonomy XBRL CONTAEP The aim of the taxonomy is to make it easier for companies and foundations in the public sector to send annual accounts and other information to the Court of Auditors to the General Intervention of the State Administration, in accordance with Order EHA/2043/2010 of 22 July 2010. From version 3.0 onwards, the taxonomy also makes it possible to collect (using the NF type entity schemes) 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. They will use the FD type entity schemes for this purpose.
Owner	General intervention by the State administration
Date of issue
Status of the taxonomy	In use
Level of approval	Adopted
Version of the Taxonomy	10.0 (Accounts 2023, 2024 and 2025, Low 2024, 2025 and 2026) - Current version 9.0 (Accounts 2022 and 2021, Low 2023 and 2022) - Current version 8.0 (Accounts 2020, Low 2021) 7.0 (Accounts 2017, 2018 and 2019, Low 2018, 2019 and 2020) - Current version 6.0.1 (Accounts 2016, Low 2017) 5.0 (Accounts 2015, Low 2016) 4.0 (Accounts 2014) 3.0 (Accounts 2013) 2.0 (Accounts 2012) 1.1 (2011 accounts)
Version of the XBRL specification used	Specification XBRL 2.1 of 2003-12-31 + corrected errata 2006-12-18 (Recommendation).
Contact
Comments	The taxonomy is aimed, in particular, at the following entities: Non-Financial Entities of the State Public Business Sector. They may submit their annual accounts on the basis of standard, abbreviated, mixed or SME models, as appropriate. Consolidated Groups of the State Public Enterprise Sector. Credit institutions of the State Public Enterprise Sector. They may submit individual or consolidated accounts. Insurance Entities of the State Public Enterprise Sector. They may submit individual or consolidated accounts. Entities of the State Foundation Public Sector. They may submit their annual accounts in the normal, mixed or abridged format, as appropriate. Institutions may use the taxonomy to submit information from their annual accounts and information under Article 129.3. To this end, each type of entity will have two entry taxonomies, which are detailed under the heading 'Physical location of entry taxonomies'. Starting with version 4.0, for certain types of entities and main states (see documentation), calculation rules are included in CALCULATION LINK type files. From version 5.0 onwards, a new taxonomic scheme has been introduced for all types of entity, specifically for those entities that submit their accounts in the year in which they cause loss in the State public sector. NEW!Starting with version 6.0, CONTAEP no longer references and uses the ES-BE-FINREP taxonomy 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 Individual credit-accounts entities: credit-consolidated accounts contaep-ba-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/bancos/yyy/2010Entidades: credit-gb-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/gruposbancos /yyy/2010 Individual insurance-accounts entities: insurance report-xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/seguros/yyy/2010Entidades-consolidated accounts: insurance report-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/2010Fundaciones-modelo abbreviated: contaep-fd-abbreviated - xxxhttps://www.pap.hacienda.gob.es/es/fr/gaap/contaep/fundaciones-abreviado/yyy/2010Fundaciones-modelo mixed: contaep-fd-mixed-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 version 10.0 of the taxonomy) Non-financial entities - standard model: contaep-nf-normal-est.xsd contaep-nf-normal-129.xsd contaep-bajas-nf-normal-est.xsd Non-financial entities -- abbreviated 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 Consolidated Groups: contaep-gc-est.xsd contaep-gc-129.xsd contaep-bajas-gc-est.xsd Individual credit institutions/accounts: contaep-ba-est.xsd contaep-ba-129.xsd contaep-bajas-ba-est.xsd Credit institutions/consolidated accounts: contaep-gb-est.xsd contaep-gb-129.xsd contaep-bajas-gb-est.xsd Individual insurance-accounts entities: contaep-se-est.xsd contaep-se-129.xsd contaep-bajas-se-est.xsd Consolidated insurance-accounts entities: contaep-gb-est.xsd contaep-gb-129.xsd contaep-bajas-gb-est.xsd Normal 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	None
Summary document	CONTAEP.pdf
References to other taxonomies	This taxonomy uses elements defined in the following taxonomy for the definition of the financial statements of non-financial entities: ES-BE-FINREP taxonomy of the Bank of Spain version 2008-11-26
Example of XBRL reports	(Example reports for version 8.0 of the taxonomy and relating to a 2017 submission of accounts for 129 and a 2020 for financial statements) Non-financial entities - standard model: - Financial statements: XBRL report - Information 129.3: XBRL report Non-financial entities -- abbreviated model: - Financial statements: XBRL report - Information 129.3: XBRL report Non-financial entities - SME model: - Financial statements: XBRL report - Information 129.3: XBRL report Non-financial entities -- mixed model: - Financial statements: XBRL report - Information 129.3: XBRL report Consolidable Groups: - Financial statements: XBRL report - Information 129.3: XBRL report Individual credit institutions/accounts: - Financial statements: XBRL report - Information 129.3: XBRL report Credit institutions/consolidated accounts: - Financial statements: XBRL report - Information 129.3: XBRL report Individual insurance-account entities: - Financial statements: XBRL report - Information 129.3: XBRL report Consolidated insurance-accounts entities: - Financial statements: XBRL report - Information 129.3: XBRL report Foundations - normal model: - Financial statements: XBRL report - Information 129.3: XBRL report Mixed Model Foundations: - Financial statements: XBRL report - Information 129.3: XBRL report Abbreviated model foundations: - Financial statements: XBRL report - Information 129.3: XBRL report The xbrl instances for write-off schemes are similar to the financial statement schemes for financial statement instances, with the addition of constituent elements of the supporting documentation for the write-off. An example of this, for a non-financial type entity and normal model of accounts, can be seen 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
Control of changes	CONTAEP. Control of cambios.pdf