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Note 36 Other operating expense (Details) - EUR (€) € in Millions | 6 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023
Disclosure of other operating expense [Line Items] |  |  |
Change in inventories |  | € 70 | € 69
Contribution To Guaranteed Banks Deposits Funds | [1] | 314 | 457
Hiperinflation Adjustments other operating expense | [2] | 1,214 | 822
Other operating expense | [3] | 817 | 595
Miscellaneous other operating expense |  | € 2,415 | € 1,944
[1] | (1) In 2024, contributions to the European Single Resolution Fund (SRF) have ceased as the constitution phase of the fund has ended
[2] | (2) In the six months ended June 30, 2024, it includes €1,020 million due to Argentina and €190 million due to Turkey. In June 2023, it included €571 million due to Argentina and €237 million due to Turkey.
[3] | (3) In the six months ended June 30, 2024, it includes €285 million corresponding to the estimated total annual amount of the temporary tax on credit institutions and financial credit establishments, according to Law 38/2022 of December 27, 2022.

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