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Breakdown of Contractual Assets and Liabilities, and Capitalized Costs | 12 Months Ended
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Dec. 31, 2024
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 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 |
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 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 |
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 |
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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