XML 99 R83.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Note 19 (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Tax Assets And Liabilties [Abstract] |
Reconciliation of taxation at the Spanis corporation tax rate to the tax expense recorded for the year [Table Text Block] | The reconciliation of the Group’s corporate income tax expense resulting from the application of the Spanish corporation income tax rate and the income tax expense recognized in the accompanying consolidated income statements is as follows:
Reconciliation of taxation at the Spanish corporation tax rate to the tax expense recorded for the year (Millions of Euros)
| 2021 | 2020 | 2019
| Amount | Effective tax % | Amount | Effective tax % | Amount | Effective tax %
Profit or (-) loss before tax | 8,399 |  | 3,576 |  | 6,398 |
From continuing operations | 7,247 |  | 5,248 |  | 7,046 |
From discontinued operations | 1,152 |  | (1,672) |  | (648) |
Taxation at Spanish corporation tax rate 30% | 2,519 |  | 1,073 |  | 1,920 |
Lower effective tax rate from foreign entities (*) | (332) |  | (181) |  | (381) |
Mexico | (109) | 27 | % | (32) | 29 | % | (112) | 27 | %
Chile | (5) | 22 | % | (2) | 23 | % | (2) | 27 | %
Colombia | — | 30 | % | 3 | 31 | % | 6 | 32 | %
Peru | 5 | 31 | % | (7) | 28 | % | (12) | 28 | %
Turkey | (125) | 23 | % | (73) | 25 | % | (86) | 23 | %
USA | (62) | 19 | % | (75) | 16 | % | (97) | 17 | %
Others | (36) |  | 5 |  | (78) |
Revenues with lower tax rate (dividends/capital gains) | (30) |  | (49) |  | (49) |
Equity accounted earnings | — |  | 12 |  | 18 |
USA Sale effect | 544 |  | — |  | — |
Other effects (**) | 80 |  | 661 |  | 545 |
Income tax | 2,781 |  | 1,516 |  | 2,053 |
Of which: Continuing operations | 1,909 |  | 1,459 |  | 1,943 |
Of which: Discontinued operations | 872 |  | 57 |  | 110 |
(*) Calculated by applying the difference between the tax rate in force in Spain and the one applied to the Group’s earnings in each jurisdiction. (**) In 2020 and 2019, related mainly to the impact of the goodwill impairment of the United States' CGU that amounted to €2,084 and €1,318 million respectively. These impacts did not have associated any Corporate Income Tax (CIT) expense credit (once the 30% tax rate is applied, the effect amounted to €625 and €395 million, respectively).
Effective tax rate [Table Text Block] | The effective income tax rate for the Group in the years ended December 31, 2021, 2020 and 2019 is as follows:
Effective tax rate (Millions of Euros)
|  | 2021 | 2020 | 2019
Income from: |  |  |  |
Consolidated tax group in Spain |  | 655 | 259 | (718)
Other Spanish entities |  | 5 | 7 | 7
Foreign entities |  | 6,587 | 4,982 | 7,757
Gains (losses) before taxes from continuing operations |  | 7,247 | 5,248 | 7,046
Tax expense or income related to profit or loss from continuing operations |  | 1,909 | 1,459 | 1,943
Effective tax rate |  | 26.3 | % | 27.8 | % | 27.6 | %
Tax recognized in total equity [Table Text Block] | In addition to the income tax expense recognized in the accompanying consolidated income statements, the Group has recognized the following income tax charges for these items in the consolidated total equity:
Tax recognized in total equity (Millions of Euros) |  |  |  |
|  | 2021 | 2020 | 2019
Charges to total equity |  |  |  |
Debt securities and others |  | (174) | (230) | (130)
Equity instruments |  | (33) | (43) | (40)
Total |  | (207) | (273) | (170)
Tax assets and liabilities [Table Text Block] | The balance under the heading "Tax assets" in the accompanying consolidated balance sheets includes current and deferred tax assets. The balance under the “Tax liabilities” heading includes the Group’s various current and deferred tax liabilities. The details of the mentioned tax assets and liabilities are as follows:
Tax assets and liabilities (Millions of Euros)
| 2021 | 2020 | 2019
Tax assets |  |  |
Current tax assets | 932 | 1,199 | 1,765
Deferred tax assets | 14,917 | 15,327 | 15,318
Pensions | 416 | 439 | 456
Financial Instruments | 1,408 | 1,292 | 1,386
Loss allowances | 1,676 | 1,683 | 1,636
Other | 1,101 | 1,069 | 1,045
Secured tax assets | 9,304 | 9,361 | 9,363
Tax losses | 1,012 | 1,483 | 1,432
Total | 15,850 | 16,526 | 17,083
Tax liabilities |  |  |
Current tax liabilities | 644 | 545 | 880
Deferred tax liabilities | 1,769 | 1,809 | 1,928
Financial Instruments | 1,124 | 908 | 1,014
Other | 645 | 901 | 914
Total | 2,413 | 2,355 | 2,808
Deferred tax assets and liabilities annual variations [Table Text Block] | The most significant variations of the deferred tax assets and liabilities in the years 2021, 2020 and 2019 were derived from the following items:
Deferred tax assets and liabilities. Annual variations (Millions of Euros)
|  | 2021 | 2020 | 2019
|  | Deferred assets | Deferred liabilities | Deferred assets | Deferred liabilities | Deferred assets | Deferred liabilities
Balance at the beginning |  | 15,327 | 1,809 | 15,318 | 1,928 | 15,316 | 2,046
Pensions |  | (23) | — | (17) | — | 51 | —
Financials instruments |  | 116 | 216 | (94) | (106) | (15) | (122)
Loss allowances |  | (7) | — | 47 | — | 261 | —
Others |  | 32 | (256) | 24 | (13) | (247) | 4
Guaranteed tax assets |  | (57) | — | (2) | — | — | —
Tax losses |  | (471) | — | 51 | — | (48) | —
Balance at the end |  | 14,917 | 1,769 | 15,327 | 1,809 | 15,318 | 1,928
Secured tax assets [Table Text Block] | Of the deferred tax assets contained in the above table, the detail of the items and amounts guaranteed by the Spanish government, broken down by the items that originated those assets is as follows:
Secured tax assets (Millions of Euros)
| 2021 | 2020 | 2019
Pensions | 1,759 | 1,924 | 1,924
Loss allowances | 7,545 | 7,437 | 7,439
Total | 9,304 | 9,361 | 9,363

X
- Definition Deferred tax assets and liabilities annual variations + References No definition available. + Details
Name: | bbva_DeferredTaxAssetsAndLiabilitiesAnnualVariationsTableTextBlock
Namespace Prefix: | bbva_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective tax rate + References No definition available. + Details
Name: | bbva_EffectiveTaxRateTableTextBlock
Namespace Prefix: | bbva_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reconciliation of taxation at the Spanish corporation tax rate to the tax expense recorded for the year + References No definition available. + Details
Name: | bbva_ReconciliationOfTaxationAtTheSpanishCorporationTaxRateToTheTaxExpenseRecordedForTheYearTableTextBlock
Namespace Prefix: | bbva_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Secured tax assets + References No definition available. + Details
Name: | bbva_SecuredTaxAssetsTableTextBlock
Namespace Prefix: | bbva_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax assets and liabilities + References No definition available. + Details
Name: | bbva_TaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | bbva_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax Assets And Liabilties [Abstract] + References No definition available. + Details
Name: | bbva_TaxAssetsAndLiabiltiesAbstract
Namespace Prefix: | bbva_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax recognized in total equity + References No definition available. + Details
Name: | bbva_TaxRecognizedInTotalEquityTableTextBlock
Namespace Prefix: | bbva_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration