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Note 17 | 12 Months Ended
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Dec. 31, 2024
Tangible Assets [Abstract] |
Disclosure of tangible assets [Text Block] | Tangible assets The breakdown of, and changes in, the balances under this heading in the consolidated balance sheets, according to the nature of the related items, is as follows:
Tangible assets. Breakdown by type of assets and changes in the year 2024 (Millions of Euros)
|  | Land and buildings | Work in progress | Furniture, fixtures and vehicles | Right to use asset | Investment Properties | Assets leased out under an operating lease | Total
| Notes | Own use | Investment Properties
Cost |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 6,405 | 199 | 6,424 | 2,212 | 238 | 156 | 800 | 16,432
Additions |  | 295 | 110 | 513 | 574 | 2 | 52 | 369 | 1,914
Retirements |  | (38) | (1) | (89) | (332) | (32) | (10) | (63) | (566)
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | 5 | (136) | 145 | (44) | 44 | (20) | — | (5)
Exchange difference and other |  | (192) | (17) | (145) | 29 | — | 63 | 53 | (208)
Balance at the end |  | 6,475 | 155 | 6,848 | 2,439 | 251 | 241 | 1,158 | 17,567
Accrued depreciation |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 1,226 | — | 4,606 | 906 | 93 | 17 | 49 | 6,896
Additions | 45 | 123 | — | 501 | 324 | 19 | 5 | — | 972
Additions transfer to discontinued operations |  | — | — | — | — | — | — | — | —
Retirements |  | (25) | — | (87) | (42) | — | (1) | (6) | (161)
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | (4) | — | 10 | 22 | (22) | (1) | — | 5
Exchange difference and other |  | (56) | — | (181) | (46) | — | 8 | 111 | (165)
Balance at the end |  | 1,262 | — | 4,850 | 1,164 | 91 | 27 | 153 | 7,547
Impairment |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 166 | — | — | 40 | 61 | 15 | — | 283
Additions | 49 | (65) | — | 2 | (18) | 20 | 31 | 1 | (29)
Additions transfer to discontinued operations |  | — | — | — | — | — | — | — | —
Retirements |  | — | — | — | — | — | — | — | —
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | — | — | — | — | — | (5) | — | (5)
Exchange difference and other |  | 16 | — | (2) | — | — | (2) | (1) | 13
Balance at the end |  | 118 | — | — | 22 | 81 | 39 | — | 260
Net tangible assets |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 5,013 | 199 | 1,817 | 1,266 | 84 | 124 | 751 | 9,253
Balance at the end |  | 5,094 | 155 | 1,999 | 1,253 | 79 | 174 | 1,004 | 9,759
Tangible assets. Breakdown by type of assets and changes in the year 2023 (Millions of Euros)
|  |  |  |  | Right to use asset | Investment properties | Assets leased out under an operating lease | Total
| Notes | Land and buildings | Work in progress | Furniture, fixtures and vehicles | Own use | Investment properties
Cost |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 6,255 | 93 | 5,833 | 1,871 | 214 | 242 | 582 | 15,089
Additions |  | 270 | 190 | 549 | 499 | 10 | 39 | 238 | 1,795
Retirements |  | (19) | (4) | (117) | (195) | — | (10) | (4) | (349)
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | 12 | (72) | 41 | (18) | 15 | — | — | (22)
Exchange difference and other |  | (113) | (8) | 118 | 55 | — | (115) | (16) | (79)
Balance at the end |  | 6,405 | 199 | 6,424 | 2,212 | 238 | 156 | 800 | 16,432
Accrued depreciation |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 1,064 | — | 4,204 | 653 | 70 | 23 | 52 | 6,066
Additions | 45 | 121 | — | 426 | 296 | 21 | 3 | — | 867
Additions transfer to discontinued operations |  | — | — | — | — | — | — | — | —
Retirements |  | (9) | — | (73) | (26) | — | (1) | (1) | (111)
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | (2) | — | (7) | (5) | 3 | 1 | — | (11)
Exchange difference and other |  | 52 | — | 57 | (12) | — | (9) | (3) | 85
Balance at the end |  | 1,226 | — | 4,606 | 906 | 93 | 17 | 49 | 6,896
Impairment |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 154 | — | — | 65 | 50 | 17 | — | 286
Additions | 49 | 15 | — | 1 | (14) | 12 | 2 | — | 16
Additions transfer to discontinued operations |  | — | — | — | — | — | — | — | —
Retirements |  | — | — | — | — | — | — | — | —
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | — | — | — | — | — | — | — | —
Exchange difference and other |  | (3) | — | (1) | (11) | — | (3) | — | (18)
Balance at the end |  | 166 | — | — | 40 | 61 | 15 | — | 283
Net tangible assets |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 5,036 | 93 | 1,629 | 1,153 | 94 | 201 | 530 | 8,737
Balance at the end |  | 5,013 | 199 | 1,817 | 1,266 | 84 | 124 | 751 | 9,253
Tangible assets. Breakdown by type of assets and changes in the year 2022 (Millions of euros)
|  |  |  |  | Right to use asset | Investment properties | Assets leased out under an operating lease | Total
| Notes | Land and buildings | Work in progress | Furniture, fixtures and vehicles | Own use | Investment properties
Cost |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 4,350 | 67 | 5,388 | 3,154 | 162 | 147 | 267 | 13,535
Additions |  | 366 | 71 | 475 | 578 | 19 | 95 | 122 | 1,726
Retirements |  | (4) | — | (140) | (1,620) | (1) | (19) | — | (1,784)
Acquisition of subsidiaries in the year ⁽¹⁾ |  | 1,392 | — | — | — | — | — | — | 1,392
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | (21) | (54) | (40) | (274) | 33 | (4) | — | (360)
Exchange difference and other ⁽²⁾ |  | 171 | 9 | 150 | 32 | — | 23 | 193 | 580
Balance at the end |  | 6,255 | 93 | 5,833 | 1,871 | 214 | 242 | 582 | 15,089
Accrued depreciation |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 900 | — | 3,833 | 811 | 47 | 17 | 33 | 5,641
Additions | 45 | 108 | — | 393 | 295 | 18 | 5 | — | 818
Additions transfer to discontinued operations |  | — | — | — | — | — | — | — | —
Retirements |  | (2) | — | (132) | (244) | — | (13) | — | (392)
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | 11 | — | 52 | (220) | 6 | 13 | — | (139)
Exchange difference and other |  | 47 | — | 59 | 11 | — | 2 | 19 | 138
Balance at the end |  | 1,064 | — | 4,204 | 653 | 70 | 23 | 52 | 6,066
Impairment |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 114 | — | — | 427 | 34 | 21 | — | 596
Additions | 49 | (29) | — | 4 | (45) | 16 | 2 | — | (53)
Additions transfer to discontinued operations |  | — | — | — | — | — | — | — | —
Retirements |  | — | — | — | — | — | — | — | —
Acquisition of subsidiaries in the year |  | — | — | — | — | — | — | — | —
Disposal of entities in the year |  | — | — | — | — | — | — | — | —
Transfers |  | (1) | — | — | (7) | — | 21 | — | 13
Exchange difference and other |  | 70 | — | (4) | (309) | — | (26) | — | (270)
Balance at the end |  | 154 | — | — | 65 | 50 | 17 | — | 286
Net tangible assets |  |  |  |  |  |  |  |  |
Balance at the beginning |  | 3,336 | 67 | 1,555 | 1,916 | 81 | 109 | 234 | 7,298
Balance at the end |  | 5,036 | 93 | 1,629 | 1,153 | 94 | 201 | 530 | 8,737
(1) The amount in 2022 was affected by the closing of the transaction with Merlin Properties in which 100% of the shares of Tree Inversiones Inmobiliarias, SOCIMI, S.A. were acquired by BBVA Group. (2) The variation in 2022 corresponds mainly to the effect of the IAS 29 "Financial Reporting in Hyperinflationary Economies" implementation in Turkey (see Note 2.2.18). The right to use asset consists mainly of the rental of commercial real estate premises for central services and the network branches located in the countries where the Group operates whose average term is between 5 and 20 years. The clauses included in rental contracts correspond to a large extent to rental contracts under normal market conditions in the country where the property is rented. As of December 31, 2024, 2023 and 2022, the cost of fully amortized tangible assets that remained in use were €3,186, €2,796 and €2,443 million respectively while its recoverable residual value was not significant. The following table shows the detail of the net carrying amount of the tangible assets corresponding to Spanish and foreign subsidiaries as of December 31, 2024, 2023 and 2022:
Tangible assets by Spanish and foreign subsidiaries. Net assets values (Millions of euros)
| 2024 | 2023 | 2022 ⁽¹⁾
BBVA and Spanish subsidiaries | 4,129 | 4,183 | 4,285
Foreign subsidiaries | 5,630 | 5,071 | 4,452
Total | 9,759 | 9,253 | 8,737
(1) The number of branches in 2022 was affected by the closing of the transaction with Merlin Properties in which 100% of the shares of Tree Inversiones Inmobiliarias, SOCIMI, S.A. were acquired by BBVA Group. Purchase of Tree Inversiones Inmobiliarias SOCIMI, S.A. (Tree) from Merlin Properties SOCIMI, S.A. On June 15, 2022, BBVA acquired from Merlin Properties SOCIMI, S.A. the shares representing the entire share capital of Tree Inversiones Inmobiliarias SOCIMI, S.A. (hereinafter “Tree”) for an amount of €1,988 million. This company has 662 properties leased to BBVA that were part of the set of properties that BBVA sold between 2009 and 2010 under a sale and leaseback agreement. Prior to that date, these properties were recognized as "Rights of use" in the consolidated balance sheet of the BBVA Group under the headings "Tangible assets - Property, plant and equipment" and "Tangible assets - Investment property", while the payment obligation was reflected under the heading "Financial liabilities at amortized cost – Other financial liabilities", in accordance with IFRS 16 Leases. The Tree purchase transaction has been considered an asset purchase given that the Group has determined that it is not acquiring a set of activities that present elements that could constitute a business. After the closing of this transaction, the BBVA Group has once again become owner of the properties and recorded them at their acquisition price in the Group's consolidated financial statements as of June 30, 2022. The assets acquired that are not used for the Bank's activity are recorded under the heading "Non-current assets and disposal groups classified as held for sale and liabilities included in disposal groups classified as held for sale" (see Note 21). The impact of the transaction amounted to €-201 million (losses net of taxes) which was recognized under the headings "Gains (losses) from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations” for an amount of €-134 million and “Tax expense or income related to profit or loss from continuing operations” for an amount of €-67 million in the consolidated income statement of the BBVA Group.

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