This taxonomy is intended for all entities, with a budget of limited or estimated expenditure, 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 Law 47/2003 of 26 November, General Budget.
- The State Agencies and other entities referred to in paragraphs (g) and (h) of that Article which, as provided for in Article 3 of that legal text, are part of the public administrative sector.
In
addition,
for version 3.0 of the taxonomy (annual accounts 2013), the taxonomy incorporates funds without legal personality to which the
resolution of 1 July 2011 of the General Intervention of the State Administration, approving the accounting rules relating to funds without legal personality referred to in Article 2(2) of the General Budgetary Administration Act and to the registration of the operations of such funds in the public sector. In addition,
for version 5 of the taxonomy (annual accounts 2015), the taxonomy incorporates into the Internationalization Risk Reserve Fund to which the Resolution of 29 January 2015 of the General Intervention of the State Administration applies, approving the adaptation of the General Plan of the funds lacking legal personality referred to in Article 2.2 of Law 47/2003,
In
addition,
for version 8 of the taxonomy (annual accounts 2018), the taxonomy incorporates the associated UNED centres and the UNED consolidated body 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 applies. For organisational purposes: - The taxonomy shall be divided into two large groups, one for entities with capped expenditure budgets and the other for entities with estimated expenditure budgets. [v1.0 and v1.1]
- The taxonomy will be divided into three large groups, one for entities with capped expenditure budgets, one for entities with estimated expenditure budgets and one for funds. [v3.0]
- The taxonomy is
currently divided into six
large groups, one for entities with capped expenditure budgets, one for entities with estimated expenditure budgets, one third for the Funds, one fourth for those Funds with an accounting plan adapted by IGAE Resolution of 29 January 2015, one fifth for the associated centres of UNED and one sixth for the consolidated body of UNED.
Institutions may use the taxonomy to provide information on their annual accounts. For this purpose, each type of entity shall have a single entry taxonomy detailed in the “Physical location of the entry taxonomies” section. In 2011, institutions 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, institutions will use version 2.0 of the taxonomy (changes can be seen from the previous version in the change control document) In 2013, institutions will use version 3.0 of the taxonomy (changes to the previous version can be seen in the change control document) In 2014, institutions will use version 4.0 of the taxonomy (changes can be seen from the previous version in the change control document) In 2015, institutions will use version 5.1 of the taxonomy (changes to the previous version can be seen in the change control document) In 2016, institutions will use version 6.0 of the taxonomy (changes can be seen from the previous version in the change control document) In
2017, institutions will use taxonomy version 7.0 (changes from the previous version can be seen in the change control document)
In 2018 and 2019, institutions will use the 8.0 version of the taxonomy (changes can be seen from the previous version in the change control document)
In 2020, institutions will use taxonomy version 9.0 (changes can be seen from the previous version in the change control document) In 2021 and 2022, institutions shall use taxonomy version 10.0 (changes can be seen from the previous version in the change control document).
In 2023 and 2024, institutions will use taxonomy version 11.0 (changes can be seen from the previous version in the change control document) |