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Note 19 Tax assets and liabilities (Details) - EUR (€) € in Millions | Dec. 31, 2023 | Dec. 31, 2022 | [2] | Dec. 31, 2021 | Dec. 31, 2020
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Tax assets and liabilities [Line Items] |  |  |  |  |  |  |
Current tax assets | [1] | € 2,860 | € 1,978 |  | € 932 |  |
Deferred tax assets |  | 14,641 | 14,747 | [3] | 14,917 | [3] | € 15,327
Tax assets |  | 17,501 | 16,725 |  | 15,850 |  |
Current tax liabilities | [1] | 878 | 1,415 |  | 644 |  |
Deferred tax liabilities |  | 1,677 | 1,520 | [3] | 1,769 | [3] | € 1,809
Tax liabilities |  | 2,554 | 2,935 |  | 2,413 |  |
Pensions [Member] |  |  |  |  |  |  |
Tax assets and liabilities [Line Items] |  |  |  |  |  |  |
Deferred tax assets |  | 445 | 422 |  | 416 |  |
Financial instruments [Member] |  |  |  |  |  |  |
Tax assets and liabilities [Line Items] |  |  |  |  |  |  |
Deferred tax assets |  | 1,069 | 1,478 |  | 1,408 |  |
Deferred tax liabilities |  | 761 | 557 |  | 1,124 |  |
Loss allowances [Member] |  |  |  |  |  |  |
Tax assets and liabilities [Line Items] |  |  |  |  |  |  |
Deferred tax assets |  | 2,127 | 1,834 |  | 1,676 |  |
Other [Member] |  |  |  |  |  |  |
Tax assets and liabilities [Line Items] |  |  |  |  |  |  |
Deferred tax assets |  | 1,467 | 1,261 |  | 1,101 |  |
Deferred tax liabilities |  | 916 | 963 |  | 645 |  |
Secured tax assets [Member] |  |  |  |  |  |  |
Tax assets and liabilities [Line Items] |  |  |  |  |  |  |
Deferred tax assets |  | 8,534 | 8,689 |  | 9,304 |  |
Tax losses [Member] |  |  |  |  |  |  |
Tax assets and liabilities [Line Items] |  |  |  |  |  |  |
Deferred tax assets |  | € 999 | € 1,063 |  | € 1,012 |  |
[1] | (2) The increase in current tax assets relates mainly to a higher tax receivable by the tax group in Spain for the refund of year 2023 corporate income tax as a result of the instalment payments made in the year. On the other hand, the decrease in current tax liabilities mainly corresponds to a lower tax payable in Mexico in relation to the estimated corporate income tax for the year 2023, due to the increase in its installment payments for the year.
[2] | (1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).
[3] | (1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3)

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- Definition The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph n -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_n&doctype=Standard -URIDate 2023-03-23 + Details
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