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Note 17 Tangible assets by Spanish and foreign subsidiaries net assets values (Details) - EUR (€) € in Millions | Dec. 31, 2022 | [1] | Dec. 31, 2021 | [2] | Dec. 31, 2020
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Tangible assets by Spanish and foreign subsidiaries [Line Items] |  |  |
Tangible assets BBVA and Spanish subsidiaries | € 4,285 | € 3,873 | € 4,294
Tangible assets foreign subsidiaries | 4,452 | 3,425 | 3,529
Total tangible assets by Spanish and foreign subsidiaries | € 8,737 | € 7,298 | € 7,823
[1] | (1) The variation in 2022 corresponds mainly to the closing of the transaction with Merlin Properties in which 100% of the shares of Tree Inversiones Inmobiliarias, SOCIMI, S.A. were acquired by BBVA Group..
[2] | (2) The variation in 2021 is mainly due to the reclassification of owned offices and facilities from "Tangible assets" to "Non-current assets and disposal groups classified as held for sale" (see Notes 21, 24 and 50).

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