XML 46 R30.htm IDEA: XBRL DOCUMENT
v3.22.4

Breakdown of Contractual Assets and Liabilities, and Capitalized Costs | 12 Months Ended
--- | ---
Dec. 31, 2022
Revenue From Contracts With Customers [Abstract] |
Breakdown of Contractual Assets and Liabilities, and Capitalized Costs | Breakdown of contractual assets and liabilities, and capitalized costs The movement of contractual assets and capitalized costs in 2022 and 2021 is as follows:
Millions of euros | Balance at 12/31/2021 | Additions | Disposals | Transfers | Translation differences and hyperinflation adjustments |  | Balance at 12/31/2022
Long-term contractual assets (Note 12) | 209 |  | 261 |  | (12) |  | (100) |  | 1 |  |  | 359 |
Contractual assets | 210 |  | 261 |  | (12) |  | (100) |  | 1 |  |  | 360 |
Impairment losses | (1) |  | — |  | — |  | — |  | — |  |  | (1) |
Short-term contractual assets (Note 14) | 133 |  | 294 |  | (337) |  | 100 |  | 5 |  |  | 195 |
Contractual assets | 141 |  | 295 |  | (340) |  | 100 |  | 6 |  |  | 202 |
Impairment losses | (8) |  | (1) |  | 3 |  | — |  | (1) |  |  | (7) |
Total | 342 |  | 555 |  | (349) |  | — |  | 6 |  |  | 554 |
Millions of euros | Balance at 12/31/2020 | Additions | Disposals | Transfers | Translation differences and hyperinflation adjustments |  | Balance at 12/31/2021
Long-term contractual assets (Note 12) | 145 |  | 113 |  | — |  | (49) |  | — |  |  | 209 |
Contractual assets | 146 |  | 113 |  | — |  | (49) |  | — |  |  | 210 |
Impairment losses | (1) |  | — |  | — |  | — |  | — |  |  | (1) |
Short-term contractual assets (Note 14) | 104 |  | 180 |  | (198) |  | 48 |  | (1) |  |  | 133 |
Contractual assets | 113 |  | 182 |  | (201) |  | 48 |  | (1) |  |  | 141 |
Impairment losses | (9) |  | (2) |  | 3 |  | — |  | — |  |  | (8) |
Total | 249 |  | 293 |  | (198) |  | (1) |  | (1) |  |  | 342 |
Once the amounts recognized as contract assets become receivables, which normally occurs when they are invoiced, they are transferred to the "Trade receivables" heading. In this regard, the balance of the contract assets account basically represents amounts not yet due. The movement of the deferred expenses in 2021 and 2020 is as follows:
Millions of euros | Balance at 12/31/2021 | Additions | Disposals | Transfers | Translation differences and hyperinflation adjustments | Other movements | Balance at 12/31/2022
Non-current capitalized costs (Note 12) | 555 |  | 820 |  | (2) |  | (547) |  | 19 |  | 9 |  | 854 |
Of obtaining a contract | 371 |  | 671 |  | — |  | (447) |  | 6 |  | 9 |  | 610 |
Of fulfilling a contract | 184 |  | 149 |  | (2) |  | (100) |  | 13 |  | — |  | 244 |
Impairment losses | — |  | — |  | — |  | — |  | — |  | — |  | — |
Current capitalized costs (Note 14) | 668 |  | 630 |  | (987) |  | 547 |  | 20 |  | 7 |  | 885 |
Of obtaining a contract | 537 |  | 509 |  | (801) |  | 448 |  | 10 |  | 7 |  | 710 |
Of fulfilling a contract | 131 |  | 121 |  | (186) |  | 99 |  | 10 |  | — |  | 175 |
Impairment losses | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | 1,223 |  | 1,450 |  | (989) |  | — |  | 39 |  | 16 |  | 1,739 |
Millions of euros | Balance at 12/31/2020 | Additions | Disposals | Transfers | Translation differences and hyperinflation adjustments | Other movements | Balance at 12/31/2021
Non-current capitalized costs (Note 12) | 331 |  | 631 |  | — |  | (401) |  | (6) |  | — |  | 555 |
Of obtaining a contract | 212 |  | 496 |  | — |  | (334) |  | (3) |  | — |  | 371 |
Of fulfilling a contract | 119 |  | 135 |  | — |  | (67) |  | (3) |  | — |  | 184 |
Impairment losses | — |  | — |  | — |  | — |  | — |  | — |  | — |
Current capitalized costs (Note 14) | 580 |  | 489 |  | (799) |  | 400 |  | (2) |  | — |  | 668 |
Of obtaining a contract | 469 |  | 388 |  | (653) |  | 333 |  | — |  | — |  | 537 |
Of fulfilling a contract | 111 |  | 101 |  | (146) |  | 67 |  | (2) |  | — |  | 131 |
Impairment losses | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | 911 |  | 1,120 |  | (799) |  | (1) |  | (8) |  | — |  | 1,223 |
In 2020, the Group revisited the allocation to profit or loss period of incremental costs of obtaining a contract with indefinite duration, to match it with the pattern of transfer of goods or services under the contract to which those costs relate. Pursuant to this analysis such costs are recognized as an asset and expensed on a systematic basis, considering the renewals estimated on the basis of the customer churn rate, except in situations in which there are costs on contract renewal that are commensurate with the costs paid on the initial contract. The movement of contractual liabilities of contracts with customers in 2022 and 2021 is as follows:
Millions of euros | Balance at 12/31/2021 | Additions | Disposals (previous years) | Disposals (current year) | Transfers | Translation differences and hyperinflation adjustments | Other movements | Balance at 12/31/2022
Long-term contractual liabilities (Note 21) | 829 |  | 300 |  | (2) |  | — |  | (242) |  | 6 |  | — |  | 891 |
Short-term contractual liabilities (Note 22) | 958 |  | 5,546 |  | (984) |  | (4,756) |  | 236 |  | 16 |  | 22 |  | 1,038 |
Total | 1,787 |  | 5,846 |  | (986) |  | (4,756) |  | (6) |  | 22 |  | 22 |  | 1,929 |
Millions of euros | Balance at 12/31/2020 | Additions | Disposals (previous years) | Disposals (current year) | Transfers | Translation differences and hyperinflation adjustments | Other movements | Balance at 12/31/2021
Long-term contractual liabilities (Note 21) | 762 |  | 270 |  | (4) |  | (11) |  | (206) |  | 18 |  | — |  | 829 |
Short-term contractual liabilities (Note 22) | 976 |  | 5,182 |  | (725) |  | (4,694) |  | 204 |  | 2 |  | 13 |  | 958 |
Total | 1,738 |  | 5,452 |  | (729) |  | (4,705) |  | (2) |  | 20 |  | 13 |  | 1,787 |
The maturity schedule of contractual liabilities at December 31, 2022 is as follows:
Millions of euros | 2023 | 2024 | 2025 | Subsequent years | Total
Contractual liabilities, activation fees | 23 |  | 9 |  | 2 |  | 1 |  | 35 |
Contractual liabilities, sales of prepay cards | 524 |  | — |  | — |  | — |  | 524 |
Contractual liabilities, services | 308 |  | 75 |  | 30 |  | 64 |  | 477 |
Contractual liabilities, sales of handsets | 26 |  | 5 |  | — |  | — |  | 31 |
Contractual liabilities, sales of other equipments | 3 |  | — |  | — |  | 20 |  | 23 |
Contractual liabilities, irrevocable rights to use | 70 |  | 69 |  | 62 |  | 421 |  | 622 |
Other contractual liabilities | 84 |  | 17 |  | 16 |  | 100 |  | 217 |
Maturity of performance obligations | 1,038 |  | 175 |  | 110 |  | 606 |  | 1,929 |

X
- Definition The entire disclosure for revenue from contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS15_g105-109__IFRS15_g105-109_TI -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFR15_g110-129_IFRS15_g110-129_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Revenue From Contracts With Customers [Abstract] + References No definition available. + Details
Name: | tef_RevenueFromContractsWithCustomersAbstract
Namespace Prefix: | tef_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration