XML 103 R82.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Note 19 - Tax assets and liabilities (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Disclosure Of Tax Assets And Liabilties Abstract |
Reconciliation Of Taxation At The Spanish Corporation Tax Rate To The Tax Expense Recorded For The Period |
Reconciliation of Taxation at the Spanish Corporation Tax Rate to the Tax Expense Recorded for the Period (Millions of euros)
| 2017 | 2016 | 2015
| Amount | Effective Tax % | Amount | Effective Tax % | Amount | Effective Tax %
Profit or (-) loss before tax | 6,931 |  | 6,392 |  | 4,603 |
From continuing operations | 6,931 |  | 6,392 |  | 4,603 |
Taxation at Spanish corporation tax rate 30% | 2,079 |  | 1,918 |  | 1,381 |
Lower effective tax rate from foreign entities (*) | (307) |  | (298) |  | (221) |
Mexico | (100) | 27% | (105) | 26% | (149) | 25%
Chile | (29) | 21% | (27) | 17% | (28) | 18%
Colombia | (3) | 29% | 22 | 36% | 2 | 30%
Peru | (16) | 27% | (18) | 26% | (13) | 28%
Turkey | (182) | 21% | (176) | 21% | - | -
Others | 23 |  | 6 |  | (33) |
Revenues with lower tax rate (dividends) | (53) |  | (69) |  | (65) |
Equity accounted earnings | (2) |  | (11) |  | (74) |
Other effects | 452 |  | 159 |  | 253 |
Current income tax | 2,169 |  | 1,699 |  | 1,274 |
Continuing operations | 2,169 |  | 1,699 |  | 1,274 |
(*) Calculated by applying the difference between the tax rate in force in Spain and the one applied to the Gr oup’s earnings in each jurisdiction.
Effective Tax Rate Explanatory |
Effective Tax Rate (Millions of euros)
|  | 2017 | 2016 | 2015
Income from: |  |  |  |
Consolidated Tax Group |  | (678) | (483) | (1,426)
Other Spanish Entities |  | 29 | 52 | 107
Foreign Entities |  | 7,580 | 6,823 | 5,922
Total |  | 6,931 | 6,392 | 4,603
Income tax and other taxes |  | 2,169 | 1,699 | 1,274
Effective Tax Rate |  | 31.3% | 26.6% | 27.7%
Tax Recognized In Total Equity |
Tax recognized in total equity (Millions of euros)
|  | 2017 | 2016 | 2015
Charges to total equity |  |  |  |
Debt securities and others |  | (355) | (533) | (593)
Equity instruments |  | (74) | (2) | 113
Subtotal |  | (429) | (535) | (480)
Total |  | (429) | (535) | (480)
Table Of Tax Assets And Liabiltiies Explanatory |
Tax assets and liabilities (Millions of euros)
|  | 2017 | 2016 | 2015
Tax assets |  |  |  |
Current tax assets |  | 2,163 | 1,853 | 1,901
Deferred tax assets |  | 14,725 | 16,391 | 15,878
Pensions |  | 395 | 1,190 | 1,022
Financial Instruments |  | 1,453 | 1,371 | 1,474
Other assets (investments in subsidiaries) |  | 357 | 662 | 554
Impairment losses |  | 1,005 | 1,390 | 1,346
Other |  | 870 | 1,236 | 981
Secured tax assets (*) |  | 9,433 | 9,431 | 9,536
Tax losses |  | 1,212 | 1,111 | 965
Total |  | 16,888 | 18,245 | 17,779
Tax Liabilities |  |  |  |
Current tax liabilities |  | 1,114 | 1,276 | 1,238
Deferred tax liabilities |  | 2,184 | 3,392 | 3,415
Financial Instruments |  | 1,427 | 1,794 | 1,907
Charge for income tax and other taxes |  | 757 | 1,598 | 1,508
Total |  | 3,298 | 4,668 | 4,653
(*) Laws guaranteeing the deferred tax assets have been approved in Spain and Portugal in 2013 and 2014.
Guaranteed Tax Assets And Liabilities |
Deferred tax assets and liabilities (Millions of euros)
| 2017 | 2016 | 2015
| Deferred Assets | Deferred Liabilities | Deferred Assets | Deferred Liabilities | Deferred Assets | Deferred Liabilities
Balance at the beginning | 16,391 | 3,392 | 15,878 | 3,418 | 10,391 | 3,177
Pensions | (795) | - | 168 | - | 120 | -
Financials Instruments | 82 | (367) | (103) | (113) | 554 | (189)
Other assets | (305) | - | 108 | - | 19 | -
Impairment losses | (385) | - | 44 | - | 305 | -
Others | (366) | (841) | 255 | - | 76 | -
Guaranteed Tax assets | 2 | - | (105) | - | 4,655 | -
Tax Losses | 101 | - | 146 | - | (242) | -
Charge for income tax and other taxes | - | - | - | 87 | - | 430
Balance at the end | 14,725 | 2,184 | 16,391 | 3,392 | 15,878 | 3,418
Secured Tax Assets |
Secured tax assets (Millions of euros)
|  | 2017 | 2016 | 2015
Pensions |  | 1,897 | 1,901 | 1,904
Impairment losses |  | 7,536 | 7,530 | 7,632
Total |  | 9,433 | 9,431 | 9,536

X
- References No definition available. + Details
Name: | bbva_Disclosureoftaxassetsandliabiltiesabstract
Namespace Prefix: | bbva_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | bbva_Effectivetaxrateexplanatory
Namespace Prefix: | bbva_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | bbva_Guaranteedtaxassetsandliabilities
Namespace Prefix: | bbva_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | bbva_Reconciliationoftaxationatthespanishcorporationtaxratetothetaxexpenserecordedfortheperiod
Namespace Prefix: | bbva_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | bbva_Securedtaxassets
Namespace Prefix: | bbva_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | bbva_Tableoftaxassetsandliabiltiiesexplanatory
Namespace Prefix: | bbva_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | bbva_Taxrecognizedintotalequity
Namespace Prefix: | bbva_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration