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Note 25 Net defined benefit liability asset on the consolidated balance sheet (Details) - EUR (€) € in Millions | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
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Defined benefit liabilities or assets on the consolidated balance sheet [Line Items] |  |  |  |  |  |  |  |
Pension commitments |  | € 3,849 |  | € 3,661 |  | € 4,218 |  |
Early retirement commitments |  | 412 |  | 606 |  | 952 |  |
Medical benefits commitments |  | 1,728 |  | 1,448 |  | 1,377 |  |
Other long term employee benefits | [1] | 435 |  | 466 |  | 632 |  |
Defined benefit obligation, at present value |  | 6,424 |  | 6,181 |  | 7,180 |  |
Pension plan assets |  | 1,675 |  | 1,608 |  | 1,494 |  |
Medical benefit plan assets |  | 1,744 |  | 1,476 |  | 1,494 |  |
Plan assets, at fair value | [2] | 3,419 |  | 3,084 |  | 2,988 |  |
Total net defined benefit liability assets |  | 3,006 |  | 3,097 |  | 4,193 |  |
Of which net defined net assets on the consolidated balance sheet | [3] | 0 |  | (1) |  | (15) |  |
Provisions for employee benefits |  | 2,571 | [4] | 2,632 | [4],[5] | 3,576 | [4],[5] | € 4,272
Other long term employees benefits |  | € 435 |  | € 466 |  | € 632 |  |
[1] | (1) In 2021 it included the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A.
[2] | (1) In Turkey, the foundation responsible for managing the benefit commitments holds an additional asset of €153 million as of December 31, 2023 which, in accordance with IFRS regarding the asset ceiling, has not been recognized in the Consolidated Financial Statements, because although it could be used to reduce future pension contributions it could not be immediately refunded to the employer.
[3] | (2) Recorded under the heading “Other Assets - Other” of the consolidated balance sheet (see Note 20).
[4] | (3) Recorded under the heading “Provisions - Provisions for pensions and similar obligations” of the consolidated balance sheet.
[5] | (1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).

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- Definition Medical benefit plan assets + References No definition available. + Details
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- Definition The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 57 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_57_a&doctype=Standard -URIDate 2023-03-23 + Details
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