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Note 19 - Tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2019
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 year (Millions of Euros)
| 2019 | 2018 | 2017
| Amount | Effective tax % | Amount | Effective tax % | Amount | Effective tax %
Profit or (-) loss before tax | 6,398 |  | 8,446 |  | 6,931 |
From continuing operations | 6,398 |  | 8,446 |  | 6,931 |
Taxation at Spanish corporation tax rate 30% | 1,920 |  | 2,534 |  | 2,079 |
Lower effective tax rate from foreign entities (*) | (381) |  | (234) |  | (307) |
Mexico | (112) | 27% | (78) | 28% | (100) | 27%
Chile | (2) | 27% | (18) | 21% | (29) | 21%
Colombia | 6 | 32% | 10 | 33% | (3) | 29%
Peru | (12) | 28% | (12) | 28% | (16) | 27%
Turkey | (86) | 23% | (132) | 20% | (182) | 21%
Others (***) | (175) |  | (4) |  | 23 |
Revenues with lower tax rate (dividends/capital gains) | (49) |  | (57) |  | (53) |
Equity accounted earnings | 18 |  | 3 |  | (2) |
Other effects (**) | 545 |  | (27) |  | 457 |
Income tax | 2,053 |  | 2,219 |  | 2,174 |
Of which: Continuing operations | 2,053 |  | 2,219 |  | 2,174 |
Effective Tax Rate |
Effective tax rate (Millions of Euros)
|  | 2019 | 2018 | 2017
Income from: |  |  |  |
Consolidated tax group in Spain |  | (718) | 1,482 | (678)
Other Spanish entities |  | 7 | 33 | 29
Foreign entities |  | 7,109 | 6,931 | 7,580
Gains (losses) before taxes from continuing operations |  | 6,398 | 8,446 | 6,931
Tax expense or income related to profit or loss from continuing operations |  | 2,053 | 2,219 | 2,174
Effective tax rate |  | 32.1% | 26.3% | 31.4%
Tax recognized in total equity |
Tax recognized in total equity (Millions of Euros)
|  | 2019 | 2018 | 2017
Charges to total equity |  |  |  |
Debt securities and others |  | (130) | (87) | (355)
Equity instruments |  | (40) | (56) | (74)
Subtotal |  | (170) | (143) | (429)
Total |  | (170) | (143) | (429)
Table Of Tax Assets And Liabiltiies Explanatory |
Tax assets and liabilities (Millions of Euros)
| 2019 | 2018 | 2017
Tax assets |  |  |
Current tax assets | 1,765 | 2,784 | 2,163
Deferred tax assets | 15,318 | 15,316 | 14,725
Pensions | 456 | 405 | 395
Financial Instruments | 1,386 | 1,401 | 1,453
Other assets (investments in subsidiaries) | 204 | 302 | 357
Loss allowances | 1,636 | 1,375 | 1,005
Other | 841 | 990 | 870
Secured tax assets (*) | 9,363 | 9,363 | 9,433
Tax losses | 1,432 | 1,480 | 1,212
Total | 17,083 | 18,100 | 16,888
Tax liabilities |  |  |
Current tax liabilities | 880 | 1,230 | 1,114
Deferred tax liabilities | 1,928 | 2,046 | 2,184
Financial Instruments | 1,014 | 1,136 | 1,427
Other | 914 | 910 | 757
Total | 2,808 | 3,276 | 3,298
Deferred tax assets and liabilities |
Deferred tax assets and liabilities. Annual variations (Millions of Euros)
|  | 2019 | 2018 | 2017
|  | Deferred assets | Deferred liabilities | Deferred assets | Deferred liabilities | Deferred assets | Deferred liabilities
Balance at the beginning |  | 15,316 | 2,046 | 14,725 | 2,184 | 16,391 | 3,392
Pensions |  | 51 | - | 10 | - | (795) | -
Financials instruments |  | (15) | (122) | (52) | (291) | 82 | (367)
Other assets |  | (98) | - | (55) | - | (305) | -
Loss allowances |  | 261 | - | 370 | - | (385) | -
Others |  | (149) | 4 | 120 | 153 | (366) | (841)
Guaranteed tax assets |  | - | - | (70) | - | 2 | -
Tax losses |  | (48) | - | 268 | - | 101 | -
Balance at the end |  | 15,318 | 1,928 | 15,316 | 2,046 | 14,725 | 2,184
Secured Tax Assets |
Secured tax assets (Millions of Euros)
|  | 2019 | 2018 | 2017 (*)
Pensions |  | 1,924 | 1,924 | 1,947
Loss allowances |  | 7,439 | 7,439 | 7,486
Total |  | 9,363 | 9,363 | 9,433

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