Standard format recommended for the rendering of the General Account of local entities adapted to the Local Accounting Instructions 2013, approved by the following resolution of the General Intervention of the Public Administration (published in the BOE no. 278 of 20 November 2015):
Resolución de 13 de noviembre de 2015, de la Intervención General de la Administración del Estado, por la que se recomienda un nuevo formato normalizado de la Cuenta General de las entidades locales en soporte informático para su rendición (pdf)
This Resolution standardises the information in the General Account for each of the accounting models, codifies the names of the different files that will make up the General Account and establishes rules for the control of the integrity of the data.
Furthermore, as regards the consolidated financial statements that are part of the supplementary documentation that must accompany the General Account (their content and regulation is contained in Order HAC/836/2021, of 9 July, approving the rules for the preparation of consolidated financial statements in the local public sector), the IGAE Resolution of 22 December 2022 modifies the format of these consolidated financial statements provided for in the previous Resolution of 13 November 2015, for the purpose of homogenising it with that established in the latter Resolution for the Account of the local entity itself, the Account of its autonomous bodies and the Account of its attached consortiums, which make up the General Account:
Resolución de 22 de diciembre de 2022 (pdf), de la Intervención General de la Administración del Estado, por la que se modifica el formato de las cuentas anuales consolidadas previsto en la Resolución de 13 de noviembre de 2015
For the information relating to the account of the local authority itself, the account of its autonomous bodies and the account of its attached consortiums, which can be represented in numerical form, it has been decided to submit it in an "xml" file.
Likewise, in the case of the Consolidated Financial Statements (CFS) which are part of the supplementary documentation that must accompany the General Account and which must be prepared for the fiscal years beginning on or after 1 January 2022, the "xml" file format has also been chosen for the submission of most of the information in these CFS (certain information on them, expressing criteria, requirements, standards, reasons, etc., which would have been used in the process of preparing them, has been decided to be left out of the "xml" file as it does not fit in with the scope of the contents of the file, and must be provided by the means available to the corresponding External Control Body).