This taxonomy is intended for all entities with a limited or estimated expenditure budget that are required to apply the Accounting Instruction for the State Institutional Administration, approved by Order EHA/2045/2011 of 14 July 2011. In particular, these entities are: - The autonomous bodies referred to in article 2.1 (b) of General Budget Act 47/2003 of 26 November 2003.
- The State agencies and other entities referred to in subparagraphs (g) and (h) of the said article which, as provided for in article 3 of the said legal text, are part of the public administrative sector.
In addition, for version 3.0 of the taxonomy (annual accounts 2013), the taxonomy incorporates the funds without legal personality to which the resolution of 1 July 2011 of the General Intervention of the State Administration, approving the accounting rules for funds without legal personality referred to in article 2, paragraph 2, of the General Budget Law and the recording of the operations of such funds in the contributing entities of the public administrative sector. Furthermore, for version 5 of the taxonomy (annual accounts 2015), the taxonomy incorporates into the Reserve Fund for the Risks of Internationalization, to which the Resolution of 29 January 2015 of the General Intervention of the State Administration, approving the adaptation of the General Plan for Funds without legal personality referred to in article 2.2 of Act No. 47/2003 of 26 November 2003, the General Budget, to the Reserve Fund for the Risks of Internationalization, applies. In addition, for version 8 of the taxonomy (annual accounts 2018), the taxonomy incorporates the associated centres of UNED and the consolidated body of UNED, to which the resolution of 10 October 2018 approving the adaptation of the PGCP to the associated centres of the National University of Distance Education is to be applauded. For organizational purposes: - The taxonomy will be divided into two large groups, one for entities with capping budgets and the other for entities with a capping budget. [v1.0 and v1.1]
- The taxonomy will be divided into three large groups, one for entities with cap-and-trade budgets, one for entities with estimates of expenditure budgets and one for funds. [v3.0]
- Taxonomy is currently divided into six large groups, one for entities with restrictive expenditure budgets, one for entities with an estimated expenditure budget, a third for the Funds, a fourth for those Funds with an accounting plan adapted by the IGAE Resolution of 29 January 2015, a fifth for the UNED partner centres and a sixth for the UNED consolidated body.
Entities may use taxonomy to submit information from their annual accounts. To this end, each type of entity will have a single entry taxonomy detailed under the heading 'Physical location of entry taxonomy'. In 2011, entities will use version 1.0 of the taxonomy to submit their formulated accounts and version 1.1 of the taxonomy to submit their approved accounts. In 2012, entities will use version 2.0 of the taxonomy (changes from the previous version can be seen in the change control document). In 2013, entities will use version 3.0 of the taxonomy (changes from the previous version can be seen in the change control document). In 2014, entities will use version 4.0 of the taxonomy (changes from the previous version can be seen in the change control document). In 2015, entities will use version 5.1 of the taxonomy (changes from the previous version can be seen in the change control document). In 2016, entities will use version 6.0 of the taxonomy (changes from the previous version can be seen in the change control document). In 2017, entities will use version 7.0 of the taxonomy (changes from the previous version can be seen in the change control document). In 2018 and 2019, entities will use version 8.0 of the taxonomy (changes from the previous version can be seen in the change control document). In 2020, entities will use version 9.0 of the taxonomy (changes from the previous version can be seen in the change control document). In 2021 and 2022, entities will use version 10.0 of the taxonomy (changes from the previous version can be seen in the change control document). In 2023 and 2024, entities will use version 11.0 of the taxonomy (changes from the previous version can be seen in the change control document). In 2025, entities will use version 13.0 of the taxonomy (changes from the previous version can be seen in the change control document). |