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Note 24 | 12 Months Ended
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Dec. 31, 2023
Provisions [abstract] |
Disclosure of provisions [text block] | Provisions The breakdown of the balance under this heading in the consolidated balance sheets, based on type of provisions, is as follows:
Provisions. Breakdown by concepts (Millions of Euros)
| Notes | 2023 | 2022 | 2021
Provisions for pensions and similar obligations | 25 | 2,571 | 2,632 | 3,576
Other long term employee benefits (1) | 25 | 435 | 466 | 632
Provisions for taxes and other legal contingencies | 7.1 | 696 | 685 | 623
Provisions for contingent risks and commitments |  | 770 | 770 | 691
Other provisions (2) |  | 452 | 380 | 366
Total |  | 4,924 | 4,933 | 5,889
(1) In 2021 it included the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A. (2) Individually non-significant provisions, for various concepts and corresponding to different geographical areas. The change in provisions for pensions and similar obligations for the years ended December 31, 2023, 2022 and 2021 is as follows:
Provisions for pensions, other post-employment obligations for defined benefit plans, and other long term employee benefits. Changes over the year (Millions of Euros)
| Notes | 2023 | 2022 ⁽¹⁾ | 2021
Balance at the beginning |  | 2,632 | 3,576 | 4,272
Charges to income for the year |  | 211 | 25 | 141
Interest expense and similar charges |  | 133 | 75 | 37
Personnel expense | 44.1 | 49 | 42 | 49
Provision expense |  | 29 | (92) | 56
Charges (credits) to equity (2) | 25 | 314 | (433) | (206)
Transfers and other changes |  | (57) | 24 | (21)
Benefit payments | 25 | (424) | (492) | (608)
Employer contributions | 25 | (106) | (67) | (4)
Balance at the end |  | 2,571 | 2,632 | 3,576
(1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3). (2) Correspond to actuarial losses (gains) arising from certain post-employment defined-benefit commitments for pensions recognized in “Equity” (see Note 2.2.13).
Provisions for taxes, legal contingencies and other provisions. Changes over the year (Millions of Euros)
| 2023 | 2022 | 2021
Balance at beginning | 1,065 | 990 | 1,091
Additions (1) | 651 | 417 | 1,175
Acquisition of subsidiaries | — | — | —
Unused amounts reversed during the year | (385) | (130) | (227)
Amount used and other variations (1) | (183) | (211) | (1,050)
Balance at the end | 1,148 | 1,065 | 990
(1) In 2021, it includes the initial recognition of the estimated cost of the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A., and the subsequent reclassification from "Other provisions" to "Other long term employee benefits" for the remaining amount at the time of the reclassification. Collective layoff procedure On June 8, 2021, BBVA reached an agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain on April 13, 2021, which would affect a maximum of 2,935 employees. The agreement also included the closing of 480 offices. The cost of the process amounted to €994 million before taxes, of which €754 million corresponded to the collective layoff and €240 million to the closing of offices (see Notes 17, 21, 46, 49 and 50). By the time the procedure was over, 2,899 employees had accepted the agreement and effectively departed BBVA. Ongoing legal proceedings and litigation The financial sector faces an environment of increased regulatory pressure and litigation. In this environment, the various Group entities are often subject to lawsuits and involved in individual or collective legal proceedings and litigation arising from their activity and operations, including proceedings arising from their lending activity, from their labor relations and from other commercial, regulatory or tax issues, as well as in arbitration. On the basis of the information available, the Group considers that, as of December 31, 2023, the provisions made in relation to judicial proceedings and arbitrations, where so required, are adequate and reasonably cover the liabilities that might arise, if any, from such proceedings and arbitrations. Furthermore, on the basis of the information available and with the exceptions indicated in Note 7.1 "Risk factors", BBVA considers that the liabilities that may arise from such proceedings will not have, individually, a significant adverse effect on the Group's business, financial situation or results of operations.

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