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Note 42 Other operating expense (Details) - EUR (€) € in Millions | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of other operating expense [Line Items] |  |  |  |
Change in inventories |  | € 151 | € 134 | € 151
Contribution To Guaranteed Banks Deposits Funds |  | 1,017 | 997 | 829
Hiperinflation Adjustments other operating expense | [1] | 2,007 | 1,687 | 585
Other operating expense | [2] | 867 | 620 | 475
Miscellaneous other operating expense |  | € 4,042 | € 3,438 | € 2,041
[1] | (1) For the year ended December 31, 2023 it includes €916 million related to Turkey and €1,062 million related to Argentina. For the year ended December 31, 2022, it includes €832 million related to Turkey and €822 million related to Argentina (see Note 2.2.18).
[2] | (2) For the year ended December 2023, it includes €215 million corresponding to the total annual amount disbursed under the temporary tax on credit institutions and financial credit establishments, according to Law 38/2022 of December 27, 2022 (see Note 19.6)

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