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Note 17 (Tables) | 12 Months Ended
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Dec. 31, 2023
Tangible Assets [Abstract] |
Tangible Assets Breakdown By Type Of Asset [Table Text Block] | The breakdown and movement of the balance and changes of this heading in the consolidated balance sheets, according to the nature of the related items, is as follows:
Tangible assets. Breakdown by type of assets and changes in the year 2023 (Millions of Euros)
|  | Land and buildings | Work in progress | Furniture, fixtures and vehicles | Right to use asset | Investment Properties | Assets leased out under an operating lease | Total
| Notes | Own use | Investment Properties
Cost |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 6,255 | 93 | 5,833 | 1,871 | 214 | 242 | 582 | 15,089
Additions |  | 270 | 190 | 549 | 499 | 10 | 39 | 238 | 1,795
Retirements |  | (19) | (4) | (117) | (195) | — | (10) | (4) | (349)
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | 12 | (72) | 41 | (18) | 15 | — | — | (22)
Exchange difference and other |  | (113) | (8) | 118 | 55 | — | (115) | (16) | (79)
Balance at the end |  | 6,405 | 199 | 6,424 | 2,212 | 238 | 156 | 800 | 16,432
Accrued depreciation |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 1,064 | — | 4,204 | 653 | 70 | 23 | 52 | 6,066
Additions | 45 | 121 | — | 426 | 296 | 21 | 3 | — | 867
Additions transfer to discontinued operations |  | — | — | — | — | — | — | — | —
Retirements |  | (9) | — | (73) | (26) | — | (1) | (1) | (111)
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | (2) | — | (7) | (5) | 3 | 1 | — | (11)
Exchange difference and other |  | 52 | — | 57 | (12) | — | (9) | (3) | 85
Balance at the end |  | 1,226 | — | 4,606 | 906 | 93 | 17 | 49 | 6,896
|  | — | — | — | — | — | — |  |
Impairment |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 154 | — | — | 65 | 50 | 17 | — | 286
Additions | 49 | 15 | — | 1 | (14) | 12 | 2 | — | 16
Additions transfer to discontinued operations |  | — | — | — | — | — | — | — | —
Retirements |  | — | — | — | — | — | — | — | —
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | — | — | — | — | — | — | — | —
Exchange difference and other |  | (3) | — | (1) | (11) | — | (3) | — | (18)
Balance at the end |  | 166 | — | — | 40 | 61 | 15 | — | 283
Net tangible assets |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 5,036 | 93 | 1,629 | 1,153 | 94 | 201 | 530 | 8,737
Balance at the end |  | 5,013 | 199 | 1,817 | 1,266 | 84 | 124 | 751 | 9,253
Tangible assets. Breakdown by type of assets and changes in the year 2022 (Millions of Euros)
|  |  |  |  | Right to use asset | Investment properties | Assets leased out under an operating lease | Total
| Notes | Land and buildings | Work in progress | Furniture, fixtures and vehicles | Own use | Investment properties
Cost |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 4,350 | 67 | 5,388 | 3,154 | 162 | 147 | 267 | 13,535
Additions |  | 366 | 71 | 475 | 578 | 19 | 95 | 122 | 1,726
Retirements |  | (4) | — | (140) | (1,620) | (1) | (19) | — | (1,784)
Acquisition of subsidiaries in the year ⁽¹⁾ |  | 1,392 | — | — | — | — | — | — | 1,392
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | (21) | (54) | (40) | (274) | 33 | (4) | — | (360)
Exchange difference and other ⁽²⁾ |  | 171 | 9 | 150 | 32 | — | 23 | 193 | 580
Balance at the end |  | 6,255 | 93 | 5,833 | 1,871 | 214 | 242 | 582 | 15,089
Accrued depreciation |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 900 | — | 3,833 | 811 | 47 | 17 | 33 | 5,641
Additions | 45 | 108 | — | 393 | 295 | 18 | 5 | — | 818
Additions transfer to discontinued operations |  | — | — | — | — | — | — | — | —
Retirements |  | (2) | — | (132) | (244) | — | (13) | — | (392)
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | 11 | — | 52 | (220) | 6 | 13 | — | (139)
Exchange difference and other |  | 47 | — | 59 | 11 | — | 2 | 19 | 138
Balance at the end |  | 1,064 | — | 4,204 | 653 | 70 | 23 | 52 | 6,066
Impairment |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 114 | — | — | 427 | 34 | 21 | — | 596
Additions | 49 | (29) | — | 4 | (45) | 16 | 2 | — | (53)
Additions transfer to discontinued operations |  | — | — | — | — | — | — | — | —
Retirements |  | — | — | — | — | — | — | — | —
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | (1) | — | — | (7) | — | 21 | — | 13
Exchange difference and other |  | 70 | — | (4) | (309) | — | (26) | — | (270)
Balance at the end |  | 154 | — | — | 65 | 50 | 17 | — | 286
Net tangible assets |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 3,336 | 67 | 1,555 | 1,916 | 81 | 109 | 234 | 7,298
Balance at the end |  | 5,036 | 93 | 1,629 | 1,153 | 94 | 201 | 530 | 8,737
(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) The variation in 2022 corresponds mainly to the effect of the IAS 29 "Financial Reporting in Hyperinflationary Economies" implementation in Turkey (see Note 2.2.18).
Tangible assets. Breakdown by type of assets and changes in the year 2021 (Millions of euros)
|  |  |  |  | Right to use asset |  |  | Total
| Notes | Land and buildings | Work in progress | Furniture, fixtures and vehicles | Own use | Investment properties | Investment properties | Assets leased out under an operating lease
Cost |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 4,380 | 52 | 5,515 | 3,061 | 123 | 201 | 345 | 13,677
Additions |  | 58 | 31 | 262 | 230 | 4 | — | — | 585
Retirements |  | (5) | (1) | (281) | (59) | — | (1) | — | (347)
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Companies held for sale |  | — | — | — | — | — | — | — | —
Transfers |  | (112) | (8) | (29) | (34) | 35 | 1 | — | (147)
Exchange difference and other |  | 29 | (7) | (79) | (44) | — | (54) | (78) | (233)
Balance at the end |  | 4,350 | 67 | 5,388 | 3,154 | 162 | 147 | 267 | 13,535
Accrued depreciation |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 833 | — | 3,859 | 582 | 27 | 16 | 54 | 5,371
Additions | 45 | 79 | — | 358 | 284 | 15 | 4 | — | 740
Additions transfer to discontinued operations |  | — | — | — | — | — | — | — | —
Retirements |  | (19) | — | (259) | (16) | — | (4) | — | (298)
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Companies held for sale |  | — | — | — | — | — | — | — | —
Transfers |  | (23) | — | (17) | (5) | 5 | 1 | — | (39)
Exchange difference and other |  | 30 | — | (108) | (34) | — | — | (21) | (134)
Balance at the end |  | 900 | — | 3,833 | 811 | 47 | 17 | 33 | 5,641
Impairment |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 149 | — | — | 274 | 26 | 34 | — | 483
Additions ⁽¹⁾ | 49 | — | — | 1 | 151 | 8 | 1 | — | 161
Retirements |  | — | — | — | — | — | — | — | —
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Companies held for sale |  | — | — | — | — | — | — | — | —
Transfers |  | (24) | — | 17 | — | — | 2 | — | (5)
Exchange difference and other |  | (11) | — | (18) | 2 | — | (16) | — | (43)
Balance at the end |  | 114 | — | — | 427 | 34 | 21 | — | 596
Net tangible assets |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 3,398 | 52 | 1,656 | 2,205 | 70 | 151 | 291 | 7,823
Balance at the end |  | 3,336 | 67 | 1,555 | 1,916 | 81 | 109 | 234 | 7,298
(1) In 2021, it includes allowances on right of use of the rented offices after the agreement with union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 24 and 49).
Tangible assets by Spanish and foreign subsidiaries net assets values [Table Text Block] | The following table shows the detail of the net carrying amount of the tangible assets corresponding to Spanish and foreign subsidiaries as of December 31, 2023, 2022 and 2021:
Tangible assets by Spanish and foreign subsidiaries. Net assets values (Millions of euros)
| 2023 | 2022 ⁽¹⁾ | 2021
BBVA and Spanish subsidiaries | 4,183 | 4,285 | 3,873
Foreign subsidiaries | 5,071 | 4,452 | 3,425
Total | 9,253 | 8,737 | 7,298
(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.

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