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Administración Presupuestaria


Scope of integration and objective of taxonomy

The objective of taxonomy is to enable the balancing of the financial statements of local entities and their autonomous bodies for the external control bodies, by enhancing the preparation and transmission of the information by the local entities and their receipt and processing by the external control bodies.Taxonomy CONTALOC comprises the information contained in the documents making up the financial statements regulated by the local Normal, Simplified and Basic accounting forms approved by the corresponding Orders of the Ministry of the Economy and Finance, of 23 November 2004. For the Normal and Simplified forms, the Verification Balance has been added.

BearerDefined by the Government Comptroller's Office, analysed and processed within the XBRL Association of Spain and published in the Budgetary Office portal online (www.igae.pap.hacienda.gob.es)
Issue date2010-01-20
Taxonomy statusFinal stage
Approval levelBeing reviewed
Taxonomy Version1.0
XBRL specification version usedSpecification XBRL 2.1 of 31 December 2003 + corrected errata 18 December 2006 (Recommendation).

For comments and suggestions: Foro Taxonomía XBRL CONTALOC

For incidents or consultations: soportebasical@igae.hacienda.gob.es


Taxonomy CONTALOC was initially configured as the merging of two taxonomies, ICEL (Financial statements for local entities and their autonomous bodies) and LENLOC (Liquidation of the Budget for local entities and their autonomous bodies), in order to enable the transmission of economic/financial information to be provided by said entities.

The different situations of both taxonomies (ICEL, in preparation and LENLOC, developed and in use) has resulted in the former configuration being abandoned, so that CONTALOC is now identified with ICEL, and the LENLOC taxonomy remains in force in order to take full advantage of the achievements realized with its practical application.

Prefixes and Namespaces

Normal Form: contaloc-n


Simplified Form: contaloc-s


Basic Form: contaloc-b


Physical location of the taxonomy

Modelo Normal:


Simplified Form:


Basic Form:


Incompatible taxonomiesNone
Summary document CONTALOC-Descripción.pdf
References to other taxonomiesNo other taxonomies have been referenced
Sample XBRL reports

Normal Form:


Simplified Form:


Basic Form:


All files CONTALOC_v1.0.zip

 In order to view the xbrl files according to the taxonomy, in a format similar to that of the paper reports, a viewer has been developed to allow the user to view each of the different reports included in an application in his/her web browser. This XBRL CONTALOC viewer is available for download in the "Tools" option of this section.


To facilitate the implementation of the new taxonomy XBRL-CONTALOC and its subsequent use as a standardized format for the annual accounting of local entities and their autonomous bodies, an application has been designed to enable XML files to be converted to XBRL-CONTALOC. This XML to XBRL CONTALOC convertor is available for download in the "Tools" option of this section.