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Breakdown of Contractual Assets and Liabilities, and Capitalized Costs (Tables) | 12 Months Ended
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Dec. 31, 2024
Revenue From Contracts With Customers [Abstract] |
Movement of contractual assets and contractual liabilities | The movement of contractual assets and capitalized costs in 2024 and 2023 is as follows:
Millions of euros | Balance at 12/31/2023 | Additions | Disposals | Transfers |  |  | Balance at 12/31/2024
Long-term contractual assets (Note 12) | 325 |  | 162 |  | (10) |  | (189) |  |  |  | 288 |
Contractual assets | 326 |  | 162 |  | (10) |  | (189) |  |  |  | 289 |
Impairment losses | (1) |  | — |  | — |  | — |  |  |  | (1) |
Short-term contractual assets (Note 14) | 202 |  | 268 |  | (426) |  | 189 |  |  |  | 229 |
Contractual assets | 209 |  | 270 |  | (426) |  | 188 |  |  |  | 236 |
Impairment losses | (7) |  | (2) |  | — |  | 1 |  |  |  | (7) |
Total | 527 |  | 430 |  | (436) |  | — |  |  |  | 517 |
Millions of euros | Balance at 12/31/2022 | Additions | Disposals | Transfers |  |  | Balance at 12/31/2023
Long-term contractual assets (Note 12) | 359 |  | 118 |  | (17) |  | (135) |  |  |  | 325 |
Contractual assets | 360 |  | 118 |  | (17) |  | (135) |  |  |  | 326 |
Impairment losses | (1) |  | — |  | — |  | — |  |  |  | (1) |
Short-term contractual assets (Note 14) | 195 |  | 276 |  | (403) |  | 134 |  |  |  | 202 |
Contractual assets | 202 |  | 277 |  | (404) |  | 134 |  |  |  | 209 |
Impairment losses | (7) |  | (1) |  | 1 |  | — |  |  |  | (7) |
Total | 554 |  | 394 |  | (420) |  | (1) |  |  |  | 527 |
The movement of contractual liabilities of contracts with customers in 2024 and 2023 is as follows:
Millions of euros | Balance at 12/31/2023 | Additions | Disposals (previous years) | Disposals (current year) | Transfers | Translation differences and inflation adjustments |  | Balance at 12/31/2024
Long-term contractual liabilities (Note 21) | 778 |  | 250 |  | (1) |  | — |  | (222) |  | 8 |  |  | 813 |
Short-term contractual liabilities (Note 22) | 1,035 |  | 5,624 |  | (969) |  | (4,809) |  | 220 |  | (37) |  |  | 1,064 |
Total | 1,813 |  | 5,874 |  | (970) |  | (4,809) |  | (2) |  | (29) |  |  | 1,877 |
Millions of euros | Balance at 12/31/2022 | Additions | Disposals (previous years) | Disposals (current year) | Transfers | Translation differences and inflation adjustments |  | Balance at 12/31/2023
Long-term contractual liabilities (Note 21) | 891 |  | 162 |  | (2) |  | (1) |  | (279) |  | 7 |  |  | 778 |
Short-term contractual liabilities (Note 22) | 1,038 |  | 5,374 |  | (973) |  | (4,700) |  | 286 |  | 10 |  |  | 1,035 |
Total | 1,929 |  | 5,536 |  | (975) |  | (4,701) |  | 7 |  | 17 |  |  | 1,813 |
Movement of deferred expenses | The movement of the deferred expenses in 2024 and 2023 is as follows:
Millions of euros | Balance at 12/31/2023 | Additions | Disposals | Transfers | Translation differences and inflation adjustments |  | Balance at 12/31/2024
Non-current capitalized costs (Note 12) | 1,001 |  | 885 |  | (5) |  | (764) |  | (44) |  |  | 1,073 |
Of obtaining a contract | 774 |  | 759 |  | (5) |  | (601) |  | (56) |  |  | 871 |
Of fulfilling a contract | 227 |  | 126 |  | — |  | (163) |  | 12 |  |  | 202 |
Impairment losses | — |  | — |  | — |  | — |  | — |  |  | — |
Current capitalized costs (Note 14) | 998 |  | 671 |  | (1,332) |  | 761 |  | (4) |  |  | 1,094 |
Of obtaining a contract | 815 |  | 573 |  | (1,077) |  | 599 |  | (21) |  |  | 889 |
Of fulfilling a contract | 183 |  | 98 |  | (255) |  | 162 |  | 17 |  |  | 205 |
Impairment losses | — |  | — |  | — |  | — |  | — |  |  | — |
Total | 1,999 |  | 1,556 |  | (1,337) |  | (3) |  | (48) |  |  | 2,167 |
Millions of euros | Balance at 12/31/2022 | Additions | Disposals | Transfers | Translation differences and inflation adjustments |  | Balance at 12/31/2023
Non-current capitalized costs (Note 12) | 854 |  | 838 |  | (2) |  | (682) |  | (7) |  |  | 1,001 |
Of obtaining a contract | 610 |  | 694 |  | (1) |  | (536) |  | 7 |  |  | 774 |
Of fulfilling a contract | 244 |  | 144 |  | (1) |  | (146) |  | (14) |  |  | 227 |
Impairment losses | — |  | — |  | — |  | — |  | — |  |  | — |
Current capitalized costs (Note 14) | 885 |  | 620 |  | (1,175) |  | 684 |  | (16) |  |  | 998 |
Of obtaining a contract | 710 |  | 534 |  | (967) |  | 538 |  | — |  |  | 815 |
Of fulfilling a contract | 175 |  | 86 |  | (208) |  | 146 |  | (16) |  |  | 183 |
Impairment losses | — |  | — |  | — |  | — |  | — |  |  | — |
Total | 1,739 |  | 1,458 |  | (1,177) |  | 2 |  | (23) |  |  | 1,999 |
Maturity schedule of contractual liabilities | The maturity schedule of contractual liabilities at December 31, 2024 is as follows:
Millions of euros | 2025 | 2026 | 2027 | Subsequent years | Total
Contractual liabilities, activation fees | 8 |  | 3 |  | 2 |  | 2 |  | 15 |
Contractual liabilities, sales of prepay cards | 560 |  | — |  | — |  | — |  | 560 |
Contractual liabilities, services | 214 |  | 34 |  | 15 |  | 96 |  | 359 |
Contractual liabilities, sales of handsets | 34 |  | 6 |  | — |  | — |  | 40 |
Contractual liabilities, irrevocable rights to use | 73 |  | 63 |  | 57 |  | 434 |  | 627 |
Other contractual liabilities | 175 |  | 25 |  | 21 |  | 55 |  | 276 |
Maturity of performance obligations | 1,064 |  | 131 |  | 95 |  | 587 |  | 1,877 |

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- Definition The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2024-01-01 -Paragraph 128 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_128_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2024-01-01 -Paragraph 120 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_120_b_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2024-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard -URIDate 2024-03-27 + Details
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