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Note 19 Reconciliation of taxation at the Spanish corporation tax rate to the tax expense recorded for the year (Details) - EUR (€) € in Millions | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Tax expense (income) |  | € 4,003 | € 3,505 | [1] | € 1,909
Taxation at Spanish corporation tax rate 30 percent [Member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation |  | 3,726 | 3,080 | [2] | 2,519
Lower effective tax rate from foreign entities [Member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation | [3] | 2 | 317 | [2] | (332)
Lower effective tax rate from foreign entities [Member] | MEXICO |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation | [3] | € (194) | € (203) | [2] | € (109)
Effective tax percentage on reconciliation | [3] | 27.00% | 26.00% | [2] | 27.00%
Lower effective tax rate from foreign entities [Member] | CHILE |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation | [3] | € (4) | € (8) | [2] | € (5)
Effective tax percentage on reconciliation | [3] | 11.00% | 13.00% | [2] | 22.00%
Lower effective tax rate from foreign entities [Member] | COLOMBIA |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation | [3] | € (25) | € 24 | [2] | € 0
Effective tax percentage on reconciliation | [3] | 14.00% | 37.00% | [2] | 30.00%
Lower effective tax rate from foreign entities [Member] | PERU |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation | [3] | € (55) | € (16) | [2] | € 5
Effective tax percentage on reconciliation | [3] | 20.00% | 27.00% | [2] | 31.00%
Lower effective tax rate from foreign entities [Member] | TURKEY |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation | [3] | € 314 | € 621 | [2] | € (125)
Effective tax percentage on reconciliation | [3] | 57.00% | 70.00% | [2] | 23.00%
Lower effective tax rate from foreign entities [Member] | UNITED STATES |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation | [3] | € 5 | € 17 | [2] | € (62)
Effective tax percentage on reconciliation | [3] | 33.00% | 17.00% | [2] | 19.00%
Lower effective tax rate from foreign entities [Member] | Other Countries [Member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation | [3] | € (39) | € (118) | [2] | € (36)
Revenues with lower tax rate dividends capital gains [Member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation |  | (26) | (25) | [2] | (30)
Equity accounted earnings [Member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation |  | (8) | (6) | [2] | 0
USA Sale effect [Member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation |  | 0 | 0 | [2] | 544
Other effects Reconciliation [Member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation |  | 309 | 139 | [2] | 80
Reconciliation profit or loss before tax [Member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation |  | 12,419 | 10,268 | [2] | 8,399
Reconciliation profit or loss before tax [Member] | Profit loss before tax from continuing operations [Member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation |  | 12,419 | 10,268 | [2] | 7,247
Reconciliation profit or loss before tax [Member] | Profit loss before tax from discontinued operations [Member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation |  | 0 | 0 | [2] | 1,152
Reconciliation income tax [Member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation |  | 4,003 | 3,505 | [2] | 2,781
Reconciliation income tax [Member] | Discontinued operations [member] |  |  |  |  |
Tax effect of foreign tax rates reconciliation [Line Items] |  |  |  |  |
Amount of reconciliation |  |  | € 0 | [2] | € 872
[1] | (1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3)
[2] | (1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).
[3] | (2) 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.

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