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Scope and purpose of the taxonomy

The aim of the taxonomy is to facilitate the submission of the annual accounts of local authorities and their autonomous bodies to the external audit bodies, facilitating the preparation and transmission of the information by the local authorities and its reception and processing by the external audit bodies.

The CONTALOC taxonomy includes the information contained in the documents that make up the annual accounts regulated in the Instructions of the Normal, Simplified and Basic models of local accounting, approved by the respective Orders of the Minister of Economy and Finance of 23 November 2004. To this information has been added, for the Normal and Simplified models, the Trial Balance.

OwnerDefined by the Intervención General de la Administración del Estado, analysed and processed within the XBRL Spain Association and published on the Budget Administration portal on the Internet (www.igae.pap.hacienda.gob.es)
Date of issue2010-01-20
Status of taxonomyFinal status
Level of approvalUnder review
Taxonomy version1.0
Version of the XBRL specification usedSpecification XBRL 2.1 de 2003-12-31 + corrected errata 2006-12-18 (Recommendation).

To exchange views and experiences: CONTALOC XBRL Taxonomy Forum

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


The CONTALOC taxonomy was initially configured as the union of two taxonomies, ICEL (Annual accounts of local authorities and their autonomous bodies) and LENLOC (Budget settlement of local authorities and their autonomous bodies), with the aim of facilitating the transmission of economic and financial information to be supplied by these bodies.

The different situation of the two taxonomies (ICEL, under development, and LENLOC, developed and in use) has led to the abandonment of this initial configuration, so that CONTALOC is now identified with ICEL, and the LENLOC taxonomy remains in force in order to make the most of what has been achieved in its practical application.

Prefixes and Namespaces

Normal Model: contaloc-n


Simplified Model: contaloc-s


Basic Model: contaloc-b


Physical location of the taxonomy

Normal Model:


Simplified Model:


Basic Model:


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

Normal Model:


Simplified Model:


Modelo Básico:


Basic Model: CONTALOC_v1.0.zip

For the display of taxonomy-compliant xbrl files, in a format similar to the presentation of paper reports, a viewer has been developed to display in a web browser each of the different reports included in an instance. This CONTALOC XBRL viewer is available for download in the "Utilities" section of this same section.


In order to facilitate the implementation of the new XBRL CONTALOC taxonomy and its future use as a standard format for the annual accounts of local entities and their autonomous bodies, an application has been developed to convert XML files to XBRL-CONTALOC. This CONTALOC XML to XBRL converter is available for download in the "Utilities" section of this same section.