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Note 19 Effective tax rate (Details) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Effective tax rate [Line Items] |  |  |
Profit (loss) before tax | € 10,356 | € 7,247 | € 5,248
Tax expense (income) | € 3,529 | € 1,909 | € 1,459
Percentage effective tax rate | 34.10% | 26.30% | 27.80%
Consolidated tax group in Spain [Member] |  |  |
Effective tax rate [Line Items] |  |  |
Profit (loss) before tax | € 2,222 | € 655 | € 259
Other Spanish entities [Member] |  |  |
Effective tax rate [Line Items] |  |  |
Profit (loss) before tax | (462) | 5 | 7
Foreign entities [Member] |  |  |
Effective tax rate [Line Items] |  |  |
Profit (loss) before tax | € 8,596 | € 6,587 | € 4,982

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